2010 Mississippi Code
TITLE 27 - TAXATION AND FINANCE
Chapter 19 - Motor Vehicle Privilege and Excise Taxes.
27-19-47 - 2. Special license tags or plates; antique pickup trucks.
§ 27-19-47. Special license tags or plates; antique automobiles.
(1) Any citizen of the State of Mississippi who owns a registered antique automobile may apply to the tax collector in the county of his legal residence, on forms prescribed by the State Tax Commission, for a special antique automobile plate to be displayed on such antique automobile.
Upon receipt of an application for a special antique automobile plate, on a form prescribed by the commission, and upon payment of the fee as prescribed in subsection (2) of this section, the tax collector shall issue to such applicant a special antique automobile plate on a permanent basis, and it shall bear no date, but shall bear the inscription "Antique Car-Mississippi" and shall be valid without renewal as long as the automobile is in existence. This special plate shall be issued for the applicant's use only for such automobile and in the event of a transfer of title, the owner shall surrender the special plate to the tax collector.
Such special antique automobile plate shall be issued in lieu of, and shall have the same legal significance as, ordinary registration plates.
(2) In lieu of the annual license tax and registration fees levied under Mississippi law, a special license tax fee shall be levied on the operation of antique automobiles. The fee for a license shall be Twenty-five Dollars ($25.00) and it shall be issued on a permanent basis without renewal. The fee, less five percent (5%) thereof to be retained by the county tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund. The portion of the fee remitted to the Tax Commission shall be deposited into the State Treasury on the day it is received and shall be deposited by the State Treasurer into the State General Fund.
(3) For the purposes of this section, motor vehicles manufactured more than twenty-five (25) years ago shall hereafter be classified as antique automobiles and shall be exempt from all ad valorem taxes levied by both state, municipal, county and other taxing districts.
Sources: Codes, 1942, § 9352-15.7; Laws, 1962, ch. 522, §§ 1-4; Laws, 1982, ch. 427, § 8; Laws, 1994, ch. 535, § 2; Laws, 1997, ch. 377, § 4, eff from and after July 1, 1997.
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