Bill Text: MS HB1600 | 2013 | Regular Session | Introduced
Bill Title: Motor vehicle taxes; authorize credit for current tag when owner is issued special tag for disabled persons.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2013-02-27 - Died In Committee [HB1600 Detail]
Download: Mississippi-2013-HB1600-Introduced.html
MISSISSIPPI LEGISLATURE
2013 Regular Session
To: Ways and Means
By: Representative Frierson
House Bill 1600
AN ACT TO AUTHORIZE THE OWNER OF A MOTOR VEHICLE FOR WHICH A LICENSE TAG HAS BEEN ISSUED PREVIOUSLY DURING THE YEAR TO RECEIVE A CREDIT FOR THE PRORATED AMOUNT OF THE MOTOR VEHICLE PRIVILEGE AND AD VALOREM TAXES REMAINING FOR THE TAX YEAR UPON BEING ISSUED A SPECIAL LICENSE TAG FOR PERSONS WITH DISABILITIES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. A person to whom a special license plate is issued under Section 27-19-56 may surrender any license plate on the vehicle on which the special license plate is to be attached, along with the corresponding tax receipt, to the issuing authority for a credit for the taxes paid for the remaining tax year on like privilege or ad valorem taxes due on another vehicle owned by the person, the person's spouse or dependent child. If the person does not elect to receive the credit at the time the license plate is surrendered, the issuing authority shall issue a certificate of credit to the person, the person's spouse or dependent child, or to any other person, business or corporation, at the direction of the person acquiring the special license plate, for the remaining unexpired taxes prorated from the first day of the month following the month in which the license plate is surrendered. Any credit allowed for taxes due or any certificate of credit issued may be applied to like taxes owed in any county by the person to whom the credit is allowed or by the person possessing the certificate of credit. However, a credit may not be allowed on the charge made for registration fees and any tag fees. A license plate surrendered to the tax collector under this section must be retained by the tax collector, and in no event may the license plate be attached to any motor vehicle after being surrendered to the tax collector, nor may any license plate be transferred from one (1) motor vehicle to any other motor vehicle.
The commissioner shall design and furnish to the county tax collectors the certificates of credit.
The credit authorized by this section does not apply to trailers or semitrailers subject to the tax levied in Section 27-19-18.
SECTION 2. Section 1 of this act shall be codified as a new section in Chapter 19, Title 27, Mississippi Code of 1972.
SECTION 3. This act shall take effect and be in force from and after July 1, 2013.
