If the application of any person for a privilege license for any vehicle reveals that the tax for the privilege of using or consuming tangible personal property imposed by the Use Tax Law, Article 1 of Chapter 67 of this title, was not paid at the time the vehicle was acquired, then the person, operator or owner of the vehicle being registered shall be required to pay the tax as provided by the Use Tax Law.
Miss. Code Ann. § 27-19-147
Use tax; imposition
Codes, 1942, § 9352-58; Laws, 1940, ch. 166; Laws, 1942, ch. 136; Laws, 1946, ch. 266, § 58; Laws, 1950, ch. 481, § 1; Laws, 1955, Ex ch. 112, § 1.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.