2014 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 51 - AD VALOREM TAXES--MOTOR VEHICLES
MOTOR VEHICLE AD VALOREM TAX CREDIT
§ 27-51-101 - Definitions
(1) As used in Sections 27-51-101 through 27-51-107, unless the context requires otherwise:
(a) "Private carrier of passengers" shall have the meaning ascribed to such term in Section 27-19-3, but shall not be construed to include motorcycles.
(b) "Light carrier of property" means any motor vehicle with a gross weight, as defined in Section 27-19-3, of ten thousand (10,000) pounds or less that is designed and constructed for the primary purpose of transporting property on the roads and highways.
(c) "Local taxing district" means any county, municipality, school district or other local entity that levies an ad valorem tax or for which an ad valorem tax is levied, to fund all or a portion of its budget.
(d) "State fiscal year" means the period beginning on July 1 and ending on June 30 of the following year.
(e) "Commission, " "State Tax Commission" or "department" means the Department of Revenue.
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