{"data":{"id":"us-ms/miss.-code-ann.-27-51-101","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-51-101","heading":"Miss. Code Ann. § 27-51-101","body":"As used in Sections 27-51-101 through 27-51-107 , unless the context requires otherwise:\n\n(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.\n\n(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.\n\n(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.\n\n(d) “ State fiscal year ” means the period beginning on July 1 and ending on June 30 of the following year.\n\n(e) “ Commission, ” “ State Tax Commission ” or “ department ” means the Department of Revenue.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"356208aa85773ac137a6b19c21c00473c3dd0eb82ce7e09928d6e354611e0498","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-51-1","next":"us-ms/miss.-code-ann.-27-51-103"},"notice":"GroundRules: Original legal text. Not legal advice."}