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2017 Mississippi Code
Title 27 - Taxation and Finance
Chapter 19 - Motor Vehicle Privilege and Excise Taxes
Article 1 - Motor Vehicle Privilege Taxes
§ 27-19-62. Proof of payment of federal heavy vehicle use tax
Universal Citation: MS Code § 27-19-62 (2017)
Any person who shall apply to the commissioner or any county tax collector for the registration and licensing of a vehicle which is liable for payment of the federal heavy vehicle use tax must present proof of payment, or suspension of such use tax, prior to registration. No registration receipt or license tag may be issued without such proof of payment as provided in the Surface Transportation Act of 1982.
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