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MISSISSIPPI STATUTES AND CODES

27-19-25 - Imposition of tax by municipalities and other political subdivisions.

§ 27-19-25. Imposition of tax by municipalities and other political subdivisions.
 

No municipality, levee district, county, drainage district or other political subdivision shall impose a privilege tax or registration fee upon any motor vehicle, as defined in this article. Nothing in this section shall be construed to prohibit municipal law enforcement officers from enforcing provisions relating to the operation of a motor vehicle in violation of this article. 
 

Sources: Codes, 1942, § 9352-12; Laws,  1938, chs. 119, 148; Laws, 1940, ch. 165; Laws, 1946, ch. 266, § 12; Laws, 1952, ch. 352, § 1; Laws, 1956, ch. 383, § 1; Laws, 1983, ch. 492, § 1; Laws, 1992, ch. 497, § 5, eff from and after November 1, 1992.
 

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