27-19-19 - Trailers; collection of tax and issuance of license tags and decals by county tax collectors. - Mississippi Statutes

§ 27-19-19. Trailers; collection of tax and issuance of license tags and decals by county tax collectors.
 

The privilege tax on trailers or semitrailers, to be used with and drawn by private carriers of passengers, on house trailers and on rental trailers shall be collected, and the license tags and decals issued therefor, by the tax collectors of the various counties of the state; provided, however, that decals shall not be required to be issued by the tax collectors for rental trailers. 
 

Sources: Codes, 1942, § 9352-09.5; Laws,  1956, ch. 382, § 2; Laws, 1968, ch. 361, § 15; Laws, 1976, ch. 361, § 1, eff from and after November 1, 1976.