Title 27, Taxation and Finance

Any municipality in the state desiring to have its motor vehicle ad valorem taxes collected by the county tax collector at the same time and in the same manner provided for by this chapter for collecting county and state ad valorem taxes on motor vehicles may do so by proceeding …

The purpose of this chapter is, with reference to assessing ad valorem taxes on motor vehicles which are operated upon the public highways of this state, to, (a) fix the taxable year, (b) fix the tax lien date, (c) determine the method of assessing, (d) fix the date for assessing…

Each motor vehicle owner liable for this said ad valorem tax shall each year file with the tax collector a written application for the motor vehicle road and bridge privilege license. In addition to the information required by Section 27-19-59, this application shall also furnish…

Upon enactment of this law, the tax assessors of the various counties and municipalities of the state shall not be required to assess motor vehicles, as defined in this chapter, in preparing their regular assessment rolls from year to year. The total assessed value of all motor v…

Any municipality in the state electing not to adopt the motor vehicle assessment schedule for the assessment and collection of its ad valorem taxes on motor vehicles, provided for by Section 27-51-19, shall order its tax assessor to prepare and file with the municipal board of su…

On or before the first day of July each year, the municipal tax assessor shall file with the municipal clerk a copy of the assessment schedule. The tax assessor shall attach his certificate to the assessment schedule, prior to its delivery to the clerk. This assessor’s certificat…

Any person objecting to any portion or portions of the said motor vehicle assessment schedule affecting him or her directly shall file a written objection and claim for adjustment, in duplicate, with the municipal board. The motor vehicle owner shall set forth therein in detail t…

(1) The exemptions from the provisions of this chapter shall be confined to those persons or property exempted by this chapter or by the provisions of the Constitution of the United States or the State of Mississippi. No exemption as now provided by any other statute shall be val…

(1) As used in this section:(a) “Motorcycle” shall have the meaning ascribed to such term in Section 27-19-3.(b) “Motor home” means an individually owned private carrier of passengers as defined in Section 27-19-3 whose primary purpose is to provide transportation and human livin…

The board of supervisors of any county is authorized to grant an exemption from motor vehicle ad valorem taxes in the amount of One Hundred Dollars ($100.00) or the amount of ad valorem taxes due, whichever is the lesser amount, on one (1) motor vehicle owned by each resident of …

It shall be the duty of members of the Mississippi Highway Safety Patrol, municipal law enforcement officers or any other peace officer, when investigating any traffic violation, wreck or routine check involving any motor vehicle, to obtain all information necessary in determinin…

For any year, the Commissioner of Revenue is hereby authorized, in his discretion, to postpone for not more than thirty (30) days the time for preparation of the assessment schedule herein referred to, the time for forwarding the schedule to the presidents of the various boards o…

The state tax commission shall adopt and issue rules and regulations, not inconsistent with this chapter, as to the duties of all officials, boards and officers in the administration of this law, and such other rules and regulations not inconsistent with this chapter, as the tax …

No ad valorem taxes on motor vehicles, as defined in this chapter, excepting that provided for by this chapter, shall be assessed, levied or collected.

(a) The subject words and terms of this section, for the purpose of this chapter, shall have meanings as follows:(a) “Motor vehicle” means any device and attachments supported by one or more wheels which is propelled or drawn by any power other than muscular power over the highwa…

Any person required by law to pay a road and bridge privilege license tax on any motor vehicle shall also be liable for the ad valorem taxes due on such motor vehicle, unless otherwise specifically exempt herein. Such ad valorem taxes due shall be paid at the same time the road a…

For the purposes of this chapter, the fiscal year shall commence on August 1 and shall end on July 31 of each year. The taxable year shall run concurrently with the taxable year in effect in the law pertaining to the payment of the road and bridge privilege license tax on motor v…

(a) For the purposes of this chapter:(a) “Manufactured home or manufactured housing” means any structure transportable in one or more sections, which, in the traveling mode, is eight (8) body feet or more in width or forty (40) body feet or more in length or, when erected on site…

The ad valorem tax on manufactured homes and mobile homes shall be computed from the date of registration but not be due and payable until ninety (90) days thereafter. All ad valorem taxes for this first year’s registration shall be prorated from the date of registration to the e…

The manufactured home or mobile home owner who does not own the land on which his manufactured home or mobile home is located must declare his manufactured home or mobile home to be personal property at the time of registration and the county tax collector shall enter it on the m…

(1) A manufactured home or mobile home shall be considered personal property for purposes of ad valorem taxation unless the manufactured homeowner or mobile homeowner who owns the land on which the manufactured home or mobile home is located either:(a) Declares at the time of reg…

(1) (a) Except as otherwise provided in Section 27-41-2, it shall be the duty of the tax collector of the county in which the manufactured home or mobile home is registered and assessed to collect the ad valorem taxes thereon. In cases where the manufactured home or mobile home i…

Removal of a manufactured home or mobile home after the same has been assessed and such ad valorem tax has not been paid and notice of sale has been served shall be prima facie evidence of an intent on the part of the manufactured or mobile homeowner to avoid payment of taxes, an…

The county tax collector is authorized to collect the municipal as well as county tax on manufactured homes or mobile homes not included in the land rolls and return the municipal tax to the municipality, retaining the same commission as is allowed for collection of municipal tax…

Manufactured homes and mobile homes considered as personal property shall be assessed uniformly according to value and such assessed value shall be determined by an assessment schedule which shall be prepared and made of record by the State Tax Commission and shall be certified t…

The state tax commission shall adopt and issue rules and regulations, not inconsistent with this chapter, as to the duties of all officials, boards and officers in the administration of this law, and such other rules and regulations not inconsistent with this chapter, as the stat…

(a) The following are exempt from the taxes authorized by this chapter:(a) In transit homes subject to the motor vehicle ad valorem tax law.(b) Any manufactured home or mobile home located on land which is owned by the same person owning and occupying said manufactured home or mo…

Any such willful violation of this chapter shall be punishable by a fine of not more than Twenty-five Dollars ($25.00).

The State Tax Commission shall furnish to each official scale located on highways at the entrance to the state printed forms to be completed by the driver of all vehicles towing manufactured homes, mobile homes or in transit homes. The forms shall contain the following informatio…

If any manufactured home or mobile home on which the ad valorem taxes prescribed in this chapter have been paid shall be totally destroyed by fire, tornado, flood or acts of providence, then the owner of such manufactured home or mobile home, upon filing a petition and submission…

Credit allowed against ad valorem taxes under Section 27-53-31 shall apply only to claims arising on or after July 1, 1989.

(1) It shall be the duty of the owner of a manufactured home or mobile home, not later than seven (7) days, Saturdays, Sundays and legal holidays excluded, after the date of purchase or entry into the county where the manufactured home or mobile home is located, to register such …

At the time of registration, the value of the manufactured home or mobile home shall be assessed and entered by the tax collector on the manufactured home roll book.

Manufactured homes and mobile homes shall be assessed in the same manner as property of like value is assessed on the land rolls or manufactured home rolls on which they appear.

The Department of Revenue, hereinafter called the commission or the department, is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article.

Any person in business as a distributor of gasoline or who acts as a distributor of gasoline, as defined in this article, shall pay for the privilege of engaging in such business or acting as such distributor an excise tax equal to Eighteen Cents (18¢) per gallon through June 30,…

(1) The United States government, the State of Mississippi, counties, municipalities, school districts and all other political subdivisions of the state, and volunteer fire departments chartered under the laws of the State of Mississippi as nonprofit corporations shall be exempt …

For the purpose of determining the amount of his liability for the tax imposed by this article, each bonded distributor of gasoline shall, not later than the twentieth day of the month next following the month in which this article becomes effective, and not later than the twenti…

Every person, other than a bonded distributor of gasoline, who shall purchase, or otherwise acquire gasoline within this state on which the tax has not been paid or covered by a bond of a distributor of gasoline, or otherwise exempt, shall be subject, with respect to such gasolin…

(a) There shall not be included in the measure of the tax levied hereunder any gasoline:(a) Sold or delivered by a bonded distributor of gasoline to a second bonded distributor of gasoline within this state, but nothing in this exclusion shall exempt the second bonded distributor…

Any person desiring to sell refund gasoline shall file an application with the commission for a refund gasoline dealer’s permit. A refund gasoline dealer shall not deliver refund gasoline to any tank which is not properly marked as required by this article. Any distributor of gas…

Any person who shall purchase and use gasoline other than aviation gasoline for agricultural, maritime, industrial, or domestic purposes, as defined in this article, which is not used in operating motor vehicles upon the highways of this state, shall be entitled to a refund of al…

When gasoline is lost or destroyed in quantities of seven hundred fifty (750) gallons or more through explosion, fire, collision, storage tank wreckage, wreckage of loading or unloading facilities, such as pumps and lines, or acts of Providence while in storage in this state or w…

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of said chapter, and all other requirements and duties impos…

It is declared to be the purpose and intention of the legislature to impose an excise tax to provide highways, streets, and roads, on all persons engaged in the business as a distributor of gasoline in this state, computed at the rate stated herein, subject to the exemptions and …

Every common or contract carrier transporting gasoline by whatever means, from a point outside this state to any point in this state, shall report, in writing, all deliveries of gasoline to points within this state to the commission on forms prescribed by the commission or, with …