Bill Text: MS SB2834 | 2026 | Regular Session | Enrolled


Bill Title: Distinctive motor vehicle license tag; authorize issuance for various purposes.

Sponsorship: Partisan Bill (Republican 1)

Status: (Passed) 2026-04-08 - Approved by Governor [SB2834 Detail]

Download: Mississippi-2026-SB2834-Enrolled.html

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Finance

By: Senator(s) Michel

Senate Bill 2834

(As Sent to Governor)

AN ACT TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE STATE DEPARTMENT OF HEALTH; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF THE JACKSON CLUB; TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF FORREST HEALTH; TO PRESCRIBE AN ADDITIONAL FEE FOR THE ISSUANCE OF SUCH LICENSE TAGS; TO PROVIDE FOR THE DISTRIBUTION OF THE ADDITIONAL FEE COLLECTED FROM THE ISSUANCE OF SUCH LICENSE TAGS; TO AMEND SECTION 27-19-56.549, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF SHOWER POWER, UNITED STATES COAST GUARD AUXILIARY, EAGLE HOME SCHOOL, INC., MADISON-RIDGELAND ACADEMY, CORINTH SCHOOL DISTRICT, MISSISSIPPI SOUND ESTUARY PROGRAM, BROWN MISSIONARY BAPTIST CHURCH (BMBC) IN SOUTHAVEN, HERITAGE CHRISTIAN ACADEMY IN PICAYUNE, AND EXTRA TABLE FEEDS; TO AMEND SECTION 27-19-56.166, MISSISSIPPI CODE OF 1972, TO REAUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF D'IBERVILLE HIGH SCHOOL; TO AMEND SECTION 27-19-56.306, MISSISSIPPI CODE OF 1972, TO REAUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF KOSSUTH HIGH SCHOOL; TO AMEND SECTION 27-19-56.482, MISSISSIPPI CODE OF 1972, TO REAUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF RONALD MCDONALD HOUSE CHARITIES OF MISSISSIPPI, INC.; TO AMEND SECTION 27-19-56.535, MISSISSIPPI CODE OF 1972, TO EXTEND THE AUTHORIZATION PERIOD FOR THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE LICENSE TAGS TO SUPPORTERS OF WILDLIFE MISSISSIPPI; TO AUTHORIZE THE ISSUANCE OF ALTERNATIVE DISTINCTIVE TAGS TO SUPPORTERS OF WILDLIFE MISSISSIPPI; TO PROVIDE THAT SUCH ALTERNATIVE TAGS SHALL HAVE A BLACK BACKGROUND AND A WHITE PINSTRIPE BORDER, AND SHALL HAVE "MISSISSIPPI" PRINTED AT THE TOP, AND "WILDLIFE MISSISSIPPI" PRINTED AT THE BOTTOM; TO AMEND SECTION 27-19-56.524, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTOR VEHICLE TAGS TO PERSONS WHO ARE HONORABLY DISCHARGED VETERANS OF THE UNITED STATES SPACE FORCE; TO AMEND SECTION 27-19-51, MISSISSIPPI CODE OF 1972, TO REQUIRE THAT MEMBERS OF THE UNITED STATES ARMED FORCES DISCHARGED FOR A REASON OTHER THAN RETIREMENT SHALL PRESENT A COPY OF THEIR DD FORM 214 WHEN APPLYING FOR THE DISTINCTIVE MOTOR VEHICLE LICENSE TAG AUTHORIZED UNDER THIS SECTION; AND FOR RELATED PURPOSES.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  (1)  Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the State Department of Health.  The distinctive license tags so issued shall be of such color and design as the department, with the advice of the State Department of Health, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the department.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the department on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

     (3)  Beginning with any registration year commencing on or after July 1, 2026, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The department shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the department shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Public Health Trust Fund created in Section 41-3-24.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     SECTION 2.  (1)  Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Jackson Club.  The distinctive license tags so issued shall be of such color and design as the department, with the advice of the Jackson Club, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the department.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the department on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

     (3)  Beginning with any registration year commencing on or after July 1, 2026, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The department shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the department shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the LeFleur's Bluff Conservancy.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     SECTION 3.  (1)  Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Forrest Health.  The distinctive license tags so issued shall be of such color and design as the department, with the advice of Forrest Health, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the department.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the department on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

     (3)  Beginning with any registration year commencing on or after July 1, 2026, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The department shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the department shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Forrest General Healthcare Foundation.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     SECTION 4.  Section 27-19-56.549, Mississippi Code of 1972, is amended as follows:

     27-19-56.549.  (1)  Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (4) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of any one (1) of the following:

          (a)  Mississippi Association of Nurse Practitioners;

          (b)  Navy Seabee Foundation;

          (c)  Saint Stanislaus College in Bay Saint Louis, Mississippi;

          (d)  Vancleave Live Oak Choctaw;

          (e)  Morton High School;

          (f)  Forest Municipal School District;

          (g)  Lake High School;

          (h)  Scott Central Attendance Center;

          (i)  Sebastopol Attendance Center;

          (j)  East Rankin Academy;

          (k)  Houston High School;

          (l)  Magnolia Heights School;

          (m)  Regents School of Oxford;

          (n)  The Garden Clubs of Mississippi, Inc.;

          (o)  Baptist Health Foundation, Inc.;

          (p)  Greene County Wildcats;

          (q)  Mississippi Disc Golf;

          (r)  Mississippi Road Builders Association;

          (s)  Clinton Public School District;

          (t)  Magnolia Speech School;

          (u)  Coahoma County Jr./Sr. High School;

          (v)  Clinton Community Nature Center;

          (w)  Most Worshipful King Hiram Grand Lodge, A.F. & A.M., State of Mississippi;

          (x)  Electra Grand Chapter Order of the Eastern Star, A.F. & A.M., State of Mississippi;

          (y)  City of Olive Branch, Mississippi;

          (z)  Methodist Cursillo of Mississippi;

          (aa)  Clarkdale High School in Lauderdale County, Mississippi;

          (ab)  Columbia Academy Cougars;

          (ac)  Mississippi Hunting Dog Association;

          (ad)  O'Keefe Educational Media DBA Disability Connection;

          (ae)  New Orleans Pelicans;

          (af)  Mississippi Economic Council;

          (ag)  Lighthouse Academy for Dyslexia;

          (ah)  The Declaration of Independence Center for the Study of American Freedom at the University of Mississippi;

          (ai)  Mississippi Land Bank;

          (aj)  Louisiana-Mississippi-West Tennessee District of Kiwanis International;

          (ak)  National Guard Association of Mississippi;

          (al)  Mississippi College School of Law;

          (am)  Magnolia Honeybee Education Exchange * * *.;

          (an)  Shower Power;

          (ao)  United States Coast Guard Auxiliary;

          (ap)  Eagle Home School, Inc.;

          (aq)  Madison-Ridgeland Academy;

          (ar)  Corinth School District;

          (as)  Mississippi Sound Estuary Program;

          (at)  Brown Missionary Baptist Church (BMBC) in Southaven;

          (au)  Heritage Christian Academy in Picayune;

          (av)  Extra Table Feeds.

     (2)  The distinctive license tags so issued shall be of such color and design as the department, with the advice of the respective beneficiary organization listed in subsection (1) of this section, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (3)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the department.  The application and the additional fee imposed under subsection (4) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the department on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

     (4)  Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (5)  The department shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the department shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the appropriate beneficiary organization listed in subsection (1) of this section.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (6)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (7)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     SECTION 5.  Section 27-19-56.166, Mississippi Code of 1972, is amended as follows:

     27-19-56.166.  (1)  Beginning with any registration year commencing on or after July 1, * * * 2015 2026, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of D'Iberville High School.  The distinctive license tags so issued shall display the words "D'Iberville High School" and shall be of such color and design as the department * * * of Revenue, with the advice of the principal of D'Iberville High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the department * * * of Revenue.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the department * * * of Revenue on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

     (3)  Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrent with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The department * * * of Revenue shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the department * * * of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the D'Iberville High School Parent-Teacher Association.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section. 

     (7)  In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, * * * 2018 2029.

     SECTION 6.  Section 27-19-56.306, Mississippi Code of 1972, is amended as follows:

     27-19-56.306.  (1)  Beginning with any registration year commencing on or after July 1, * * * 2020 2026, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Kossuth High School.  The distinctive license tags so issued shall be of such color and design as the department * * * of Revenue, with the advice of the Principal of Kossuth High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the department * * * of Revenue.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the department * * * of Revenue on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

     (3)  Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The department * * * of Revenue shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the department * * * of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Kossuth High School.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     (7)  In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, * * * 2023 2029.

     SECTION 7.  Section 27-19-56.482, Mississippi Code of 1972, is amended as follows:

     27-19-56.482.  (1)  Beginning with any registration year commencing on or after July 1, 2026, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Ronald McDonald House Charities of Mississippi, Inc.  The distinctive license tags so issued shall be of such color and design as the department * * * of Revenue, with the advice of Ronald McDonald House Charities of Mississippi, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the department * * * of Revenue.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the department * * * of Revenue on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

     (3) * * *  Beginning with any registration year commencing on or after July 1, 2026,  Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     (4)  The department * * * of Revenue shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the department * * * of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Ronald McDonald House Charities of Mississippi, Inc.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     (5)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     (6)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     (7)  In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2029.

     SECTION 8.  Section 27-19-56.535, Mississippi Code of 1972, is amended as follows:

     27-19-56.535.  (1)  Beginning with any registration year commencing on or after July 1, * * * 2024 2026, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Wildlife Mississippi.  The distinctive license tags so issued shall be of such color and design as the department, with the advice of Wildlife Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

     (2)  Beginning with any registration year commencing on or after July 1, 2026, as an alternative to the tag authorized in subsection (1) of this section, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Wildlife Mississippi.  The distinctive tags so issued shall have a black background and a white pinstripe border and shall consist of such letters or numbers, or both, as may be necessary to distinguish each tag.  "Mississippi" shall be printed at the top, and "Wildlife Mississippi" shall be printed at the bottom.

     ( * * *23)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the department.  The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the department on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

     ( * * *34)  Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

     ( * * *45)  The department shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the department shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.  The State Treasurer shall distribute such collections as follows:

          (a)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Wildlife Mississippi.

          (b)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

          (c)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

          (d)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

     ( * * *56)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

     ( * * *67)  In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

     ( * * *78)  In order for a distinctive license tag to be issued under subsection (1) of this section, the provisions of Section 27-19-44(3) must be satisfied for the * * * distinctive license tag before July 1, * * * 2027 2029In order for a distinctive tag to be issued under subsection (2) of this section, the provisions of Section 27-19-44(3) must be satisfied for the tag before July 1, 2029.

     SECTION 9.  Section 27-19-56.524, Mississippi Code of 1972, is amended as follows:

     27-19-56.524.  (1)  (a)  In recognition of the patriotic service rendered by Mississippians who are honorably discharged veterans who served in the United States Armed Forces, any such person is privileged to obtain distinctive motor vehicle license plates or tags for each motor vehicle registered in his name identifying his status as a veteran.  The distinctive plates or tags shall be of a color and design designated by the department * * * of Revenue with concurrence by the Mississippi Veterans Affairs.

          (b)  (i)  The distinctive license plates shall be prepared by the department * * * of Revenue and shall be issued through the tax collectors of the counties in the same manner as are other motor vehicle license plates or tags.  An additional annual tag fee of Thirty Dollars ($30.00) shall be collected by the tax collector for such license plates or tags and shall be remitted to the department * * * of Revenue on a monthly basis as prescribed by the department.  The additional fee is due and payable at the time the original application is made for a distinctive tag under this subsection (1) and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  The department * * * of Revenue shall deposit such fee to the credit of a fund to be administered by the board of the Mississippi Veterans Affairs for the support of indigent veterans who are residents of the state veterans homes and the support of the operations of the state veterans homes and cemeteries.

              (ii)  A person issued a distinctive plate or tag under Section 27-19-56.12 before July 8, 2020, may renew the plate under this subsection (1) in the manner provided for the issuance and renewal of a distinctive plate or tag under this subsection (1).  However, the person shall not be required to provide the written evidence required in paragraph (c) of this subsection (1).  The additional fee collected from the renewal of such a distinctive plate shall be distributed in the manner provided in this subsection (1). 

          (c)  An applicant for such distinctive plates shall present to the issuing official written evidence of the veteran's service.  Such evidence shall include a copy of the applicant's DD-214 form, a Report of Separation from Military Service, a military discharge document, a written certification of military service from the Mississippi Veterans Affairs, or a valid license or permit issued under Section 63-1-35 and which identifies the person as a veteran.  The distinctive license plates or tags so issued shall be used only upon a personally or jointly owned private passenger vehicle (to include station wagons, recreational motor vehicles and pickup trucks) registered in the name, or jointly in the name, of the person making application therefor, and when issued to such person shall be used upon the vehicle for which issued in lieu of the standard license plate or license tag normally issued for such vehicle.

          (d)  The distinctive license plates shall not be transferable between motor vehicle owners; and in the event the owner of a vehicle bearing a distinctive plate shall sell, trade, exchange or otherwise dispose of the vehicle, such plate shall be retained by such owner and returned to the tax collector.

     (2)  (a)  (i)  In recognition of the patriotic services rendered by Mississippians who are recipients of the Bronze Star, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in paragraph (c) of this subsection (2), shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his name identifying him as a recipient of the Bronze Star.

              (ii)  A person who is privileged to obtain a distinctive motor vehicle license plate or tag identifying such person as a recipient of the Bronze Star and who is eligible to obtain a special license plate under Section 27-19-56 is privileged to obtain one (1) distinctive motor vehicle license plate or tag bearing the International Symbol of Access adopted by Rehabilitation International in 1969 at its Eleventh World Congress on Rehabilitation of the disabled and identifying such person as a recipient of the Bronze Star.

              (iii)  Except as otherwise provided in subparagraph (ii) of this paragraph (a), the tags shall be of such color and design as the department * * * of Revenue, with the advice of the Mississippi Veterans Affairs, shall prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

          (b)  Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the department * * * of Revenue.  Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Bronze Star; however, if the person is applying for a distinctive tag pursuant to paragraph (a)(ii) of this subsection (2), the applicant shall also meet the requirements of Section 27-19-56.  The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the department * * * of Revenue on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund. 

          (c)  (i)  Beginning with any registration year commencing on or after July 1, 2020, any person applying for a distinctive license tag under this subsection (2) shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this subsection (2), which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this subsection (2) and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

              (ii)  A person issued a distinctive plate or tag under Section 27-19-56.62 before July 8, 2020, may renew the plate or tag under this subsection (2) in the manner provided for the issuance and renewal of a distinctive plate or tag under this subsection (2).  The person shall not be required to provide the written proof required in paragraph (b) of this subsection (2); however, if the person is applying for renewal of a distinctive tag described in paragraph (a)(ii) of this subsection (2), the applicant shall also meet the requirements of Section 27-19-56.  The additional fee collected from the renewal of such a distinctive plate or tag shall be distributed in the manner provided in paragraph (d) of this subsection (1).

          (d)  The department * * * of Revenue shall deposit all fees into the State Treasury on the day received.  At the end of each month, the department * * * of Revenue shall certify the total fees collected under this subsection (2) to the State Treasurer who shall distribute such collections as follows:

              (i)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued or renewed under this subsection (2) shall be deposited in the State Treasury to the credit of a special fund to be administered by the board of the Mississippi Veterans Affairs for the support of indigent veterans who are residents of the state veterans homes and the support of the operations of the state veterans homes and cemeteries.

              (ii)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (2) shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

              (iii)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (2) shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

              (iv)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (2) shall be deposited to the credit of the special fund created in Section 27-19-44.2.

          (e)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this subsection (2).  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this subsection (2).  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued or renewed under this subsection (2), which will expire the same month and year as the regular license tag.

          (f)  In the case of loss or theft of a distinctive license tag issued or renewed under this subsection (2), the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued or renewed under this subsection (2).

     (3)  (a)  In recognition of the patriotic service rendered by Mississippians who are honorably discharged veterans who served in the United States Armed Forces during the Vietnam Conflict and were awarded a Vietnam Service Ribbon, any such person is privileged to obtain distinctive motor vehicle license plates or tags for each motor vehicle registered in his name identifying his status as a Vietnam veteran.  The distinctive plates or tags shall be of a color and design designated by the department * * * of Revenue with concurrence by the Mississippi Veterans Affairs.

          (b)  (i)  The distinctive license plates shall be prepared by the department * * * of Revenue and shall be issued through the tax collectors of the counties in the same manner as are other motor vehicle license plates or tags.  An additional annual tag fee of Thirty Dollars ($30.00) shall be collected by the tax collector for such license plates or tags and shall be remitted to the department * * * of Revenue on a monthly basis as prescribed by the department.  The additional fee is due and payable at the time the original application is made for a distinctive tag under this subsection (3) and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  The department * * * of Revenue shall deposit such fee to the credit of a fund to be administered by the board of the Mississippi Veterans Affairs for the support of indigent veterans who are residents of the state veterans homes and the support of the operations of the state veterans homes and cemeteries.

              (ii)  A person issued a distinctive plate or tag under Section 27-19-56.85 before July 8, 2020, may renew the plate or tag under this subsection (3) in the manner provided for the issuance and renewal of a distinctive plate or tag under this subsection (3).  However, the person shall not be required to provide the written evidence required in paragraph (c) of this subsection (3).  The additional fee collected from the renewal of such a distinctive plate shall be distributed in the manner provided in subparagraph (i) of this paragraph (b).

          (c)  An applicant for such distinctive plates shall present to the issuing official written evidence of the veteran's service.  Such evidence shall include a copy of the applicant's DD-214 form, a Report of Separation from Military Service, a military discharge document, or a written certification of military service from the Mississippi Veterans Affairs.  The distinctive license plates or tags so issued shall be used only upon a personally or jointly owned private passenger vehicle (to include station wagons, recreational motor vehicles and pickup trucks) registered in the name, or jointly in the name, of the person making application therefor, and when issued to such person shall be used upon the vehicle for which issued in lieu of the standard license plate or license tag normally issued for such vehicle. 

          (d)  The distinctive license plates shall not be transferable between motor vehicle owners; and in the event the owner of a vehicle bearing a distinctive plate shall sell, trade, exchange or otherwise dispose of the vehicle, such plate shall be retained by such owner and returned to the tax collector.

     (4)  (a)  In recognition of the patriotic service rendered by Mississippians who are veterans of the United States Armed Forces, beginning with any registration year commencing on or after July 1, 2020, any such person is privileged to obtain distinctive motorcycle license plates or tags for each motorcycle registered in his name identifying his status as a veteran.  The distinctive plates or tags shall be of a color and design designated by the department * * * of Revenue with concurrence by the Mississippi Veterans Affairs.

          (b)  (i)  The distinctive license plates shall be prepared by the department * * * of Revenue and shall be issued through the tax collectors of the counties in the same manner as are other motor vehicle license plates or tags.  An additional annual tag fee of Thirty Dollars ($30.00) shall be collected by the tax collector for such license plates or tags and shall be remitted to the department * * * of Revenue on a monthly basis as prescribed by the department.  The additional fee is due and payable at the time the original application is made for a distinctive tag under this subsection (4) and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  The department * * * of Revenue shall deposit such fee to the credit of a fund to be administered by the board of the Mississippi Veterans Affairs for the support of indigent veterans who are residents of the state veteran homes and the support of the operations of the state veterans homes and cemeteries. 

              (ii)  A person issued a distinctive plate or tag under Section 27-19-56.125 before July 8, 2020, may renew the plate or tag under this subsection (4) in the manner provided for the issuance and renewal of a distinctive plate or tag under this subsection (4).  However, the person shall not be required to provide the written proof required in paragraph (c) of this subsection (4).  The additional fee collected from the renewal of such a distinctive plate shall be distributed in the manner provided in subparagraph (i) of this paragraph (b). 

          (c)  An applicant for the distinctive plates shall present to the issuing official written evidence of the veteran's service.  The evidence shall include a copy of the applicant's DD-214 form, a Report of Separation from Military Service, a military discharge document, a written certification of military service from the Mississippi Veterans Affairs a valid military identification card, or a valid license or permit issued under Section 63-1-35 and which identifies the person as a veteran; however, a distinctive license plate or tag shall not be issued under this subsection (4) to any person who was dishonorably discharged from the United States Armed Forces.  The distinctive license plates or tags so issued shall be used only upon a personally or jointly owned private motorcycle registered in the name, or jointly in the name, of the person making the application, and when issued to the person shall be used upon the motorcycle for which issued in lieu of the standard license plate or license tag normally issued for the motorcycle. 

          (d)  The distinctive license plates shall not be transferable between motorcycle owners; and in the event the owner of a motorcycle bearing a distinctive plate shall sell, trade, exchange or otherwise dispose of the motorcycle, the plate shall be retained by the owner and returned to the tax collector.

     (5)  (a)  There shall be issued beginning July 1, 2020, special motor vehicle license tags honoring the family members of service members who have died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war.  The license tag shall be officially designated as the Gold Star license plate.

          (b)  Except as otherwise provided in this subsection (5), any owner of a motor vehicle who is a resident of this state and a family member of a service member who has died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in paragraph (e) of this subsection (5), shall be issued a Gold Star license tag for any motor vehicle registered in his name.  The distinctive license tag shall be of such color and design as the department * * * of Revenue, with the advice of supporters of this license tag, may prescribe; however, the license tag shall bear in a conspicuous place a gold star with blue fringe on a white background with a red border that is the symbol for a fallen service member and shall have the words "Gold Star Family" and the branch of the United States Armed Forces in which the family member served displayed on it.

          (c)  One (1) Gold Star license tag issued to the mother of the service member who died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war after September 11, 2001, and one (1) Gold Star license tag issued to the unremarried spouse of the service member who died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war after September 11, 2001, shall be exempt from ad valorem taxes, privilege taxes and all other taxes and fees.

          (d)  Application for the distinctive license tags authorized by this subsection (5) shall be made to the county tax collector on forms prescribed by the department * * * of Revenue.  The application and the additional fee imposed under subsection (5) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the department * * * of Revenue on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

          (e)  (i)  Except as otherwise provided in this subsection (5), beginning with any registration year commencing on or after July 1, 2020, any person applying for a distinctive license tag under this subsection (5) shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this subsection (5), which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this subsection (5) and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.  

              (ii)  A person issued a distinctive tag under Section 27-19-56.162 before July 8, 2020, may renew the tag under this subsection (5) in the manner provided for the issuance and renewal of a distinctive plate or tag under this subsection (5).  However, the person shall not be required to provide the documentation and proof required in paragraph (i) of this subsection (5).  The additional fee collected from the renewal of such a distinctive plate shall be distributed in the manner provided in paragraph (f) of this subsection (1). 

          (f)  The department * * * of Revenue shall deposit all fees into the State Treasury on the day collected.  At the end of each month, the department * * * of Revenue shall certify to the State Treasurer the total fees collected under this subsection (5) from the issuance or renewal of the distinctive license tags issued or renewed under this subsection (5).  The State Treasurer shall distribute such collections as follows:

              (i)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (5) shall be deposited to the credit of a fund to be administered by the board of the Mississippi Veterans Affairs for the support of indigent veterans who are residents of the state veterans homes and the support of the operations of the state veterans homes and cemeteries. 

              (ii)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (5) shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

              (iii)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (5) shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

              (iv)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (5) shall be deposited to the credit of the special fund created in Section 27-19-44.2.

          (g)  A Gold Star license tag issued pursuant to this subsection (5) may be personalized in the manner provided for in Section 27-19-48 upon payment of the additional fee prescribed in that section.

          (h)  In order to qualify as a family member, the person must be directly related to the fallen service member as their unremarried spouse, child, stepchild, legal mother or father, sibling related by blood or legal adoption, step-sibling, grandparent, grandchild, aunt, uncle or stepparent who is currently married to the mother or father of the fallen service member.

          (i)  Whether a service member is deemed to have died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war shall be determined by the classification of death as listed by the United States Department of Defense and may be verified from documentation directly from the Department of Defense or from its subordinate agencies such as the Coast Guard, Reserve or National Guard.  A classification of having died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war by the Department of Defense shall be prima facie evidence that the service member died in such manner.  Documentation of the fact that the service member died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war and proof of relationship to the service member shall be required by the county tax collector before issuing a Gold Star license plate.  The county tax collector may waive the documentation if he or she has actual knowledge of the family relationship and that the service member died while serving on active duty in the Armed Forces of the United States while the United States was involved in hostile activities or a time of war.

          (j)  The Gold Star license plate shall be issued only to family members of service members that resided in Mississippi at the time of the death of the service member.

          (k)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this subsection (5).  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this subsection (5).  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued or renewed under this subsection (5), which will expire the same month and year as the regular license tag.

          (l)  In the case of loss or theft of a distinctive license tag issued or renewed under this subsection (5), the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued or renewed under this subsection (5).

     (6)  (a)  In recognition of the patriotic services rendered by Mississippians who are recipients of the Southwest Asia Service Medal, the Iraq Campaign Medal, the Global War on Terrorism Expeditionary Medal, the Armed Forces Expeditionary Medal or the Inherent Resolve Campaign Medal for service in, or in support of operations in, Iraq, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in paragraph (c) of this  subsection (6), shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his or her name identifying him or her as an Iraq veteran.  The tags shall be of such color and design as the department * * * of Revenue, with the advice of the Mississippi Veterans Affairs, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

          (b)  Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the department * * * of Revenue.  Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Southwest Asia Service Medal, the Iraq Campaign Medal, the Global War on Terrorism Expeditionary Medal, the Armed Forces Expeditionary Medal or the Inherent Resolve Campaign Medal for service in, or in support of operations in, Iraq.  The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the department * * * of Revenue on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

          (c)  (i)  Beginning with any registration year commencing on or after July 1, 2020, any person applying for a distinctive license tag under this subsection (6) shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this subsection (6), which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this subsection (6) and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector. 

              (ii)  A person issued a distinctive plate or tag under Section 27-19-56.186 before July 8, 2020, may renew the plate or tag under this subsection (6) in the manner provided for the issuance and renewal of a distinctive plate or tag under this subsection (6).  However, the person shall not be required to provide the written proof required in paragraph (b) of this subsection (6).  The additional fee collected from the renewal of such a distinctive plate shall be distributed in the manner provided in paragraph (d) of this subsection (6). 

          (d)  The department * * * of Revenue shall deposit all fees into the State Treasury on the day received.  At the end of each month, the department * * * of Revenue shall certify the total fees collected under this subsection (6) to the State Treasurer who shall distribute such collections as follows:

              (i)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued or renewed under this subsection (6) shall be deposited in the State Treasury to the credit of a special fund to be administered by the board of the Mississippi Veterans Affairs for the support of indigent veterans who are residents of the state veterans homes and the support of the operations of the state veterans homes and cemeteries.

              (ii)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (6) shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

              (iii)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (6) shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

              (iv)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (6) shall be deposited to the credit of the special fund created in Section 27-19-44.2.

          (e)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this subsection (6).  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this subsection (6).  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued or renewed under this subsection (6), which will expire the same month and year as the regular license tag.

          (f)  In the case of loss or theft of a distinctive license tag issued or renewed under this subsection (6), the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued or renewed under this subsection (6).

     (7)  (a)  In recognition of the patriotic services rendered by Mississippians who are recipients of the Southwest Asia Service Medal, the Afghanistan Campaign Medal, the Global War on Terrorism Expeditionary Medal or the Armed Forces Expeditionary Medal for service in, or in support of operations in, Afghanistan, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in paragraph (c) of this subsection (7), shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his or her name identifying him or her as an Afghanistan veteran.  The tags shall be of such color and design as the department * * * of Revenue, with the advice of the Mississippi Veterans Affairs, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

          (b)  Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the department * * * of Revenue.  Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Southwest Asia Service Medal, the Afghanistan Campaign Medal, the Global War on Terrorism Expeditionary Medal or the Armed Forces Expeditionary Medal for service in, or in support of operations in, Afghanistan.  The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the department * * * of Revenue on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

          (c)  (i)  Beginning with any registration year commencing on or after July 1, 2020, any person applying for a distinctive license tag under this subsection (7) shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this subsection (7), which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this subsection (7) and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.

              (ii)  A person issued a distinctive tag under Section 27-19-56.187 before July 8, 2020, may renew the tag under this subsection (7) in the manner provided for the issuance and renewal of a distinctive tag under this subsection (2).  However, the person shall not be required to provide the written proof required in paragraph (b) of this subsection (7).  The additional fee collected from the renewal of such a distinctive plate shall be distributed in the manner provided in paragraph (d) of this subsection (7).

          (d)  The department * * * of Revenue shall deposit all fees into the State Treasury on the day received.  At the end of each month, the department * * * of Revenue shall certify the total fees collected under this subsection (7) to the State Treasurer who shall distribute such collections as follows:

              (i)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued or renewed under this subsection (7) shall be deposited in the State Treasury to the credit of a special fund to be administered by the board of the Mississippi Veterans Affairs for the support of indigent veterans who are residents of the state veterans homes and the support of the operations of the state veterans homes and cemeteries.

              (ii)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (7) shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

              (iii)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (7) shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

              (iv)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (7) shall be deposited to the credit of the special fund created in Section 27-19-44.2.

          (e)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this subsection (7).  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this subsection (7).  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued or renewed under this subsection (7), which will expire the same month and year as the regular license tag.

          (f)  In the case of loss or theft of a distinctive license tag issued or renewed under this subsection (7), the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued or renewed under this subsection (7).

     (8)  (a)  In recognition of the patriotic services rendered by Mississippians who are recipients of the Navy and Marine Corps Medal, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in paragraph (c) of this subsection (8), shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his name identifying him as a recipient of the Navy and Marine Corps Medal.  The tags shall be of such color and design as the department * * * of Revenue, with the advice of the Mississippi Veterans Affairs, shall prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

          (b)  Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the department * * * of Revenue.  Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Navy and Marine Corps Medal.  The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the department * * * of Revenue on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

          (c)  (i)  Beginning with any registration year commencing on or after July 1, 2020, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this subsection (8), which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this subsection (8) and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector. 

              (ii)  A person issued a distinctive tag under Section 27-19-56.199 before July 8, 2020, may renew the tag under this subsection (8) in the manner provided for the issuance and renewal of a distinctive tag under this subsection (8).  However, the person shall not be required to provide the written proof required in paragraph (b) of this subsection (8).  The additional fee collected from the renewal of such a distinctive plate shall be distributed in the manner provided in paragraph (d) of this subsection (8).

          (d)  The department * * * of Revenue shall deposit all fees into the State Treasury on the day received.  At the end of each month, the department * * * of Revenue shall certify the total fees collected under this subsection (8) to the State Treasurer who shall distribute such collections as follows:

              (i)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued or renewed under this subsection (8) shall be deposited in the State Treasury to the credit of a special fund to be administered by the board of the Mississippi Veterans Affairs for the support of indigent veterans who are residents of the state veterans homes and the support of the operations of the state veterans homes and cemeteries.

              (ii)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (8) shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

              (iii)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (8) shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

              (iv)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (8) shall be deposited to the credit of the special fund created in Section 27-19-44.2.

          (e)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this subsection (8).  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this subsection (8).  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued or renewed under this subsection (8), which will expire the same month and year as the regular license tag.

          (f)  In the case of loss or theft of a distinctive license tag issued or renewed under this subsection (8), the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued or renewed under this subsection (8).

     (9)  (a)  In recognition of the patriotic services rendered by Mississippians who served in combat in the United States Armed Forces, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in paragraph (c) of this subsection (9), any such person shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his or her name identifying him or her as a combat veteran.  The tags shall be of such color and design as the department * * * of Revenue, with the advice of the Mississippi Veterans Affairs, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.  The department * * * of Revenue, with the advice of the Mississippi Veterans Affairs, shall develop decals to be affixed to the license tag indicating the type of military service.

          (b)  Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the department * * * of Revenue.  Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant served in combat in the United States Armed Forces.  The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the department * * * of Revenue on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

          (c)  (i)  Beginning with any registration year commencing on or after July 1, 2020, any person applying for a distinctive license tag under this subsection (9) shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this subsection (9), which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this subsection (9) and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.

              (ii)  A person issued a distinctive plate or tag under Section 27-19-56.450 before July 8, 2020, may renew the plate or tag under this subsection (9) in the manner provided for the issuance and renewal of a distinctive plate or tag under this subsection (9).  However, the person shall not be required to provide the written proof required in paragraph (b) of this subsection (9).  The additional fee collected from the renewal of such a distinctive plate shall be distributed in the manner provided in paragraph (d) of this subsection (9).

          (d)  The department * * * of Revenue shall deposit all fees into the State Treasury on the day received.  At the end of each month, the department * * * of Revenue shall certify the total fees collected under this subsection (9) to the State Treasurer who shall distribute such collections as follows:

              (i)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued or renewed under this subsection (9) shall be deposited in the State Treasury to the credit of a special fund to be administered by the board of the Mississippi Veterans Affairs for the support of indigent veterans who are residents of the state veterans homes and the support of the operations of the state veterans homes and cemeteries. 

              (ii)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (9) shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

              (iii)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (9) shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

              (iv)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (9) shall be deposited to the credit of the special fund created in Section 27-19-44.2.

          (e)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this subsection (9).  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this subsection (9).  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued or renewed under this subsection (9), which will expire the same month and year as the regular license tag.

          (f)  In the case of loss or theft of a distinctive license tag issued or renewed under this subsection (9), the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued or renewed under this subsection (9).

     (10)  (a)  In recognition of the patriotic services rendered by Mississippians who are honorably discharged veterans who served in the United States Armed Forces in Operation Desert Storm or Operation Desert Shield, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in paragraph (c) of this  subsection (10), shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his or her name identifying him or her as a veteran of Operation Desert Storm or Operation Desert Shield.  The tags shall be of such color and design as the department * * * of Revenue, with the advice of the Mississippi Veterans Affairs, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

          (b)  Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the department * * * of Revenue.  Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is an honorably discharged veteran who served in the United States Armed Forces in Operation Desert Storm or Operation Desert Shield.  The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the department * * * of Revenue on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

          (c)  Beginning with any registration year commencing on or after July 1, 2021, any person applying for a distinctive license tag under this subsection (10) shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this subsection (10), which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this subsection (10) and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector. 

          (d)  The department * * * of Revenue shall deposit all fees into the State Treasury on the day received.  At the end of each month, the department * * * of Revenue shall certify the total fees collected under this subsection (10) to the State Treasurer who shall distribute such collections as follows:

              (i)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued or renewed under this subsection (10) shall be deposited in the State Treasury to the credit of a special fund to be administered by the board of the Mississippi Veterans Affairs for the support of indigent veterans who are residents of the state veterans homes and the support of the operations of the state veterans homes and cemeteries.

              (ii)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (10) shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

              (iii)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (10) shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

              (iv)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (10) shall be deposited to the credit of the special fund created in Section 27-19-44.2.

          (e)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this subsection (10).  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this subsection (10).  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued or renewed under this subsection (10), which will expire the same month and year as the regular license tag.

          (f)  In the case of loss or theft of a distinctive license tag issued or renewed under this subsection (10), the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued or renewed under this subsection (10).

     (11)  (a)  In recognition of the patriotic services rendered by Mississippians who are honorably discharged female veterans who served in the United States Armed Forces, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in paragraph (c) of this subsection (11), shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in her name identifying her as a female veteran.  The tags shall be of such color and design as the department * * * of Revenue, with the advice of the Mississippi Veterans Affairs, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

          (b)  Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the department * * * of Revenue.  An applicant for such distinctive license tag shall present to the issuing official written evidence of the veteran's service.  Such evidence shall include a copy of the applicant's DD-214 form, a Report of Separation from Military Service, a military discharge document, or a written certification of military service from the Mississippi Veterans Affairs.  The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the department * * * of Revenue on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

          (c)  Beginning with any registration year commencing on or after July 1, 2022, any person applying for a distinctive license tag under this subsection (11) shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this subsection (11), which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this subsection (11) and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, she must surrender it to the local county tax collector. 

          (d)  The department * * * of Revenue shall deposit all fees into the State Treasury on the day received.  At the end of each month, the department * * * of Revenue shall certify the total fees collected under this subsection (11) to the State Treasurer who shall distribute such collections as follows:

              (i)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued or renewed under this subsection (11) shall be deposited in the State Treasury to the credit of a special fund to be administered by the board of the Mississippi Veterans Affairs for the support of indigent veterans who are residents of the state veterans homes and the support of the operations of the state veterans homes and cemeteries.

              (ii)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (11) shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

              (iii)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (11) shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

              (iv)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (11) shall be deposited to the credit of the special fund created in Section 27-19-44.2.

          (e)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this subsection (11).  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this subsection (11).  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued or renewed under this subsection (11), which will expire the same month and year as the regular license tag.

          (f)  In the case of loss or theft of a distinctive license tag issued or renewed under this subsection (11), the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement

license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued or renewed under this subsection (11).

     (12)  (a)  In recognition of the patriotic services rendered by Mississippians who are honorably discharged veterans who served in the United States Space Force, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in paragraph (c) of this subsection (12), shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his or her name identifying him or her as a veteran of the United States Space Force.  The tags shall be of such color and design as the department, with the advice of the Mississippi Veterans Affairs, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

          (b)  Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the department.  An applicant for such distinctive license tag shall present to the issuing official written evidence of the veteran's service.  Such evidence shall include a copy of the applicant's DD-214 form, a Report of Separation from Military Service, a military discharge document, or a written certification of military service from the Mississippi Veterans Affairs.  The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the department on a monthly basis as prescribed by the department.  The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

          (c)  Beginning with any registration year commencing on or after July 1, 2026, any person applying for a distinctive license tag under this subsection (12) shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this subsection (12), which shall be in addition to all other taxes and fees.  The additional fee paid shall be for a period of time to run concurrently with the vehicle's established license tag year.  The additional fee is due and payable at the time the original application is made for a distinctive license tag under this subsection (12) and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.  If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.

          (d)  The department shall deposit all fees into the State Treasury on the day received.  At the end of each month, the department shall certify the total fees collected under this subsection (12) to the State Treasurer who shall distribute such collections as follows:

              (i)  Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued or renewed under this subsection (12) shall be deposited in the State Treasury to the credit of a special fund to be administered by the Mississippi Veterans Affairs Board for the support of indigent veterans who are residents of the state veterans homes and the support of the operations of the state veterans homes and cemeteries.

              (ii)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (12) shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

              (iii)  Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (12) shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

              (iv)  One Dollar ($1.00) of each additional fee collected on distinctive license tags issued or renewed pursuant to this subsection (12) shall be deposited to the credit of the special fund created in Section 27-19-44.2.

          (e)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this subsection (12).  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this subsection (12).  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued or renewed under this subsection (12), which will expire the same month and year as the regular license tag.

          (f)  In the case of loss or theft of a distinctive license tag issued or renewed under this subsection (12), the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.  The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).  The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag, and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued or renewed under this subsection (12).

     SECTION 10.  Section 27-19-51, Mississippi Code of 1972, is amended as follows:

     27-19-51.  (1)  (a)  In recognition of their many and varied patriotic services rendered the state, the United States and the citizens thereof, Mississippians who have completed an active duty career with the Armed Forces of the United States and active duty and retired members of the Army National Guard, Air National Guard, and the United States Reserves, including both enlisted and officer personnel, upon application and subject to the provisions of this section may be issued distinctive motor vehicle license plates or tags identifying these persons with such organizations.  For the purposes of this section the term "Armed Forces" includes the United States Merchant Marines and members thereof in maritime service during the period from December 7, 1941, to August 15, 1945.  The distinctive plates or tags so issued shall comply with the provisions of Section 27-19-41 and shall be of such color and design as may be agreed upon by the Adjutant General and the department * * * of Revenue for the Army National Guard or Air National Guard, by the Mississippi chapters of the Retired Officers Association and the Retired Non-Commissioned Officers Association and the department * * * of Revenue for retired active duty members of the Armed Forces of the United States, and by the department * * * of Revenue for retired members of the United States Merchant Marines.  Each distinctive license plate shall bear the words "National Guard" or the name of the appropriate armed service and need not bear prefixed numbers identifying the county of issuance.

          (b)  In recognition of their many and varied patriotic services rendered the state, the United States and the citizens thereof, Mississippians who are active duty and retired members of the Army National Guard and/or the Air National Guard, including both enlisted and officer personnel, upon application and subject to the provisions of this section may be issued distinctive motorcycle license plates or tags identifying these persons with such organizations.  The distinctive plates or tags so issued shall comply with the provisions of Section 27-19-41 and shall be of such color and design as may be agreed upon by the Adjutant General and the department * * * of Revenue.  Each distinctive license plate shall bear the words "National Guard" and need not bear prefixed numbers identifying the county of issuance.

     (2)  The surviving spouse of any person who was issued a distinctive license plate or tag under subsection (1) of this section because of completion of an active duty career with the Armed Forces of the United States or because of retirement from the Army National Guard, Air National Guard or United States Reserves, or any prisoner of war issued a distinctive license plate or tag under Section 27-19-54, shall be eligible to receive the same type of distinctive license plate or tag which the deceased spouse was issued.

     (3)  The distinctive license plates here provided for shall be prepared by the department * * * of Revenue and shall be issued through the tax collectors of the several counties of the state in like manner as are other motor vehicle license plates or tags and motorcycle license plates or tags and such officers shall be entitled to their regular fees for such service.  Applicants for such distinctive plates shall present to the issuing official proof of their membership in the Army National Guard, Air National Guard, or United States Reserves by means of certificate signed by the commanding officer of such applicant on forms prescribed by the Adjutant General of Mississippi.  Retired members of the Armed Forces of the United States applying for such plates shall present to the issuing officials a copy of their active duty retirement orders, DD Form 214, or other proof of retirement from active service with one (1) of the Armed Forces of the United States.  Other discharged members of the Armed Forces of the United States applying for such plates shall present to the issuing officials a copy of their DD Form 214.  The distinctive license plates or tags so issued shall be used only upon and for personally or jointly owned private passenger vehicles (to include station wagons, recreational motor vehicles and pickup trucks) and/or motorcycles registered in the name, or jointly in the name, of the member making application therefor, and when so issued to such applicant shall be used upon the vehicle or motorcycle for which issued in lieu of the standard license plate or license tag normally issued for such vehicle or motorcycle.

     (4)  In addition to use of such distinctive license plates or tags on such personally or jointly owned vehicles, such distinctive plate or tag may be used on state-owned vehicles operated by the State Military Department provided the prefix "MNG" is placed ahead of the number thereon.  Motor vehicles for which such distinctive license plates or tags are issued shall be registered by the proper official as are other motor vehicles.

     (5)  The distinctive license plates issued hereunder shall not be transferable between motor vehicle or motorcycle owners; and in the event the owner of a vehicle or motorcycle bearing such distinctive plate shall sell, trade, exchange or otherwise dispose of the vehicle or motorcycle, such plate shall be retained by the owner to whom issued and returned by the owner to the tax collector of the county or the department * * * of Revenue, as the case may be.

     (6)  The Adjutant General is authorized to recognize not more than one hundred (100) senior staff officers, commanders, command sergeants major and senior enlisted advisors by designating the issue of National Guard distinctive license plates or tags numbered "1" through "100."  These license plates or tags shall be retained by the individual so designated and may be transferred between vehicles or individuals under procedures established by the department * * * of Revenue.  The Adjutant General is responsible for furnishing the department * * * of Revenue necessary information to effect issue or transfer of these specially numbered license plates or tags.

     (7)  National Guard plates or tags shall be prepared and furnished for the licensing year commencing November 1, 1962, and annually thereafter.  The Adjutant General shall furnish the department * * * of Revenue with an estimate of the number of such distinctive plates or tags required in each of the several counties of the state.

     (8)  The provisions of this section are supplementary to the laws of this state pertaining to the licensing of motor vehicles, and nothing herein shall be construed as abridging or repealing any of such laws.

     SECTION 11.  This act shall take effect and be in force from and after July 1, 2026.


feedback