Current through the 2024 Regular Session
Section 27-19-57 - County or municipality where vehicle to be registered(1) All persons required to pay the privilege license prescribed by this article shall register their private or commercial vehicle and pay such tax in the county in which such vehicles are domiciled or the county from which such vehicles most frequently leave and return. The tax collector of a county shall not issue a tag or decals to any vehicle domiciled or garaged in another county.(2) Any person owning a vehicle registered in accordance with Section 27-19-43 which changes county of domicile during a registration year shall, upon registration anniversary date, surrender to the tax collector in the new county of domicile the old tag and decals and shall be issued a new tag displaying the proper county of domicile and decals. This provision shall not apply to vehicles with a gross vehicle weight in excess of ten thousand (10,000) pounds. Any person owning a vehicle with a gross vehicle weight in excess of ten thousand (10,000) pounds which changes county of domicile during a registration year shall, upon registration anniversary date, register the vehicle in the new county of domicile but shall not be required to surrender the old tag and decals.(3) Each person required to pay the privilege license prescribed by this article and claiming homestead exemption on a home located within a municipality shall register all private passenger vehicles to which he holds title in such municipality.(4) If any vehicle, the license for which is issued by the county tax collector or the State Tax Commission, shall be registered in any county other than the county in which the vehicle is domiciled or garaged, or shall be registered in a municipality contrary to the requirements imposed in subsection (3) of this section, then the vehicle shall be regarded as having no privilege license; and the owner or operator thereof shall be liable for the full annual tax in the county in which such vehicle is domiciled or garaged, or in the municipality in which such vehicle is required to be registered as hereinabove provided, plus a penalty thereon of twenty-five percent (25%).(5) No tax collector shall require a person to provide a Mississippi driver's license as a condition for the registration of a vehicle, provided that such person, if required, must show proof of identification in the form of a driver's license or other government identification issued from any U.S. state or territory, including the District of Columbia.Codes, 1942, § 9352-17; Laws, 1946, ch. 266, § 17; Laws, 1980, ch. 463; Laws, 1992, ch. 497, § 10; Laws, 1993, ch. 453, § 1; Laws, 2001, ch. 596, § 35, eff. 7/1/2001.Amended by Laws, 2016, ch. 342, HB 396, 1, eff. 7/1/2016.