Corpus

1. Special license tags or plates; antique motorcycles.

Miss. Code Ann. § 27-19-47.1
in effect
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Any citizen of the State of Mississippi who owns a registered antique motorcycle may apply to the tax collector in the county of his legal residence, on forms prescribed by the Department of Revenue, for a special antique motorcycle plate to be displayed on such antique motorcycle. Upon receipt of an application for a special antique motorcycle 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 motorcycle plate on a permanent basis, and it shall bear no date, but shall bear the inscription “Antique Motorcycle-Mississippi” and, except as otherwise provided in this subsection (1), shall be valid without renewal as long as the motorcycle is in existence. Upon request by the applicant, the special antique motorcycle plate also may contain not more than four (4) letters of the alphabet and/or four (4) numbers along with the inscription “Antique Motorcycle-Mississippi.” The purchaser of the special plate may choose the combination of such letters and/or numbers, but no two (2) motorcycles shall have the same combination of letters and/or numbers. In the event that the same combination of letters and/or numbers has been chosen by two (2) or more purchasers, the Department of Revenue shall assign a different number to each such purchaser which shall appear on the license plate following the combination of letters and/or numbers; however, this combination shall not exceed four (4) letters and/or numbers. The combination of letters and/or numbers written across the license plate shall be sufficiently large to be easily read. No combination of letters and/or numbers which comprise words or expressions that are considered obscene, slandering, insulting or vulgar in ordinary usage shall be permitted, with the Commissioner of Revenue having the responsibility of making this determination. If, however, such license plate is issued in error or otherwise and is determined by the commissioner to be obscene, slanderous, insulting, vulgar or offensive, the commissioner shall notify the owner that the license plate must be surrendered and that another special antique motorcycle plate may be selected by him and issued at no cost. Should the motorcycle owner not desire another special antique motorcycle plate, the fee for such plate shall be refunded. In the event the owner fails to surrender the license plate after receiving proper notification, the commissioner shall issue an order directing that the license plate be seized by agents of the Department of Revenue or any other duly authorized law enforcement personnel. In addition, a person issued a special antique motorcycle plate containing letters and/or numbers along with the inscription “Antique Motorcyle-Mississippi” must renew the plate every fifth year after the plate was originally issued or renewed, as the case may be. This special plate shall be issued for the applicant’s use only for such motorcycle and in the event of a transfer of title, the owner shall surrender the special plate to the tax collector. Such special antique motorcycle plate shall be issued in lieu of, and shall have the same legal significance as, ordinary registration plates. 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 motorcycles. The fee for a license shall be Twenty-five Dollars ($25.00) and, except as otherwise provided in subsection (1) of this section, it shall be issued on a permanent basis without renewal. There shall be no fee levied for the renewal of a special plate containing letters and/or numbers along with the inscription “Antique Motorcyle-Mississippi.” The fee, less five percent (5%) thereof to be retained by the county tax collector, shall be remitted to the Department of Revenue 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. For the purposes of this section, motorcycles manufactured more than twenty-five (25) years ago shall hereafter be classified as antique motorcycles and shall be exempt from all ad valorem taxes levied by both state, municipal, county and other taxing districts.