2013 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES
Article 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW
§ 27-19-313 - Records
Motorcycle dealers, automobile dismantlers, automobile auctions, and motor vehicle dealers, shall have posted in plain sight in their places of business, their motor vehicle dealer tag permits, state sales tax permits, and county or city privilege licenses, for the carrying on of their particular businesses. Such persons shall maintain a record, in their established place of business, containing the following information, which shall be open for inspection at any time by any peace officer or employee of the commission during reasonable hours:
(a) Every motor vehicle bought, sold, exchanged, received or accepted for sale or exchange.
(b) Every motor vehicle which is bought or otherwise acquired, or dismantled.
(c) The name and address of the person from whom such motor vehicle was purchased or acquired, the date thereof, name and address of the person to whom such motor vehicle was sold or otherwise disposed of, and the date thereof, along with a sufficient description of every motor vehicle, as well as the name and identifying number thereof.
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