MS HB1600

Allows owners who receive a special disability license plate to surrender their current license plate and tax receipt to receive a credit for prorated motor vehicle privilege and ad valorem taxes for the remaining tax year.

The credit may be applied toward like taxes due on another vehicle owned by the person, their spouse, or dependent child, or transferred via certificate of credit to another person, business, or corporation as directed.

Prorated credits are calculated from the first day of the month following the month the license plate is surrendered and may be applied to taxes owed in any county.

Credits do not apply to registration fees, tag fees, or to trailers and semitrailers subject to the tax under Section 27-19-18.

The measure takes effect July 1, 2013.