GroundRules
Miss. Code Ann. § 27-51-101: Miss. Code Ann. § 27-51-101
Where this section sits in the code
- MS Code
- Title 27
As used in Sections 27-51-101 through 27-51-107 , unless the context requires otherwise:
(a) “ Private carrier of passengers ” shall have the meaning ascribed to such term in Section 27-19-3 , but shall not be construed to include motorcycles.
(b) “ Light carrier of property ” means any motor vehicle with a gross weight, as defined in Section 27-19-3 , of ten thousand (10,000) pounds or less that is designed and constructed for the primary purpose of transporting property on the roads and highways.
(c) “ Local taxing district ” means any county, municipality, school district or other local entity that levies an ad valorem tax or for which an ad valorem tax is levied, to fund all or a portion of its budget.
(d) “ State fiscal year ” means the period beginning on July 1 and ending on June 30 of the following year.
(e) “ Commission, ” “ State Tax Commission ” or “ department ” means the Department of Revenue.
Collected 2026-09-17T20:49:39Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source