Registration of Aircraft

Miss. Code Ann. tit. 61, ch. 15
in effect

Miss. Code Ann. § 61-15-1 Duties of State Tax Commission generally.

It shall be the duty of the State Tax Commission to promulgate any additional rules and regulations and designate forms and procedures for the implementation of this chapter.

Miss. Code Ann. § 61-15-3 “Aircraft” defined.

Notwithstanding any other definition thereof in any other statute, the term “aircraft” as used herein shall, for license and registration purposes, include any contrivance now known, or hereafter invented, used or designed for navigation of or flight in the air or airspace, manufactured by mass production or individually constructed or assembled, which are subject to registration with the Federal Aviation Administration.

Miss. Code Ann. § 61-15-5 Exemptions from registration.

The following aircraft are exempt from provisions of this chapter: Aircraft manufactured within the state under an FAA approved type certificate which are owned and in the physical possession of the manufacturers as provided in subsection (4) of Section 61-15-7 of this chapter; Aircraft owned by charitable organizations and used solely for the furtherance of charitable purposes; Aircraft belonging to nonresidents of this state and registered and taxed in another state; Aircraft of the federal government, any agency thereof, any territory or possession thereof, any state government or agency or political subdivision thereof, and any aircraft of the Civil Air Patrol used solely in transaction of official business by a unit of the Civil Air Patrol; Aircraft licensed by a foreign country with which the United States has a reciprocal agreement covering the operation of such licensed aircraft; Aircraft not currently licensed or holding a current airworthiness certificate by the Federal Aviation Administration; Aircraft taxable under the provisions of Sections 27-35-701 through 27-35-711; and Aircraft used for commercial fishing purposes and aircraft used primarily for agricultural purposes which are subject to the regulation of the Agricultural Aviation Board of the State of Mississippi pursuant to the Agricultural Aviation Licensing Law of 1966, Sections 69-21-101 through 69-21-125, Mississippi Code of 1972, and to which are issued current licenses by the Agricultural Aviation Board.

Miss. Code Ann. § 61-15-7 Filing of application for registration; fees; form and contents of applications; exemptions from registration requirement; exemption license; penalties for failure to register.

Except as otherwise provided in this chapter, every owner or person in charge of an aircraft which shall be based and operated on or from any airport of any type in this state shall file an application for a certificate of registration by mail or otherwise with the tax collector of the county in which the aircraft is based for each such aircraft. The State Tax Commission shall prescribe the form of such applications and shall make them available to the county tax collectors. The county tax collector may charge a fee not to exceed Two Dollars ($2.00) per application mailed to registrants to defray the expense of the mailing process; and such fee shall be in addition to the registration fee and shall be deposited to the credit of the county general fund. The registration shall be valid for the calendar year. The application for a certificate of registration shall contain: A description of each aircraft to be registered including the name of the manufacturer, aircraft registration number, type and maximum certificated gross weight; and The name and address of the owner of such aircraft and the county and municipality where aircraft is based. The State Tax Commission may prescribe the form of renewal applications after the initial year of registration and shall make them available to county tax collectors. All dealers in the sale of aircraft shall be exempt from registration requirements upon purchase of an “exemption license” from the tax collector of the county in which the business is located, cost of which shall be Two Hundred Fifty Dollars ($250.00). This exemption shall not apply to dealers’ personal aircraft. Dealers’ “sales aircraft” shall be exempt from payment of ad valorem taxes and registration fees as provided in Section 61-15-11 upon proof satisfactory to the tax collector of the county in which the business is located, that each particular aircraft is used for delivery and demonstration purposes only. All manufacturers of aircraft shall be exempt from registration requirements of inventory upon purchase of an “exemption license” from the tax collector of the county in which the business is located, the cost of which shall be Two Hundred Fifty Dollars ($250.00). Aircraft owners shall purchase the required certificate of registration within sixty (60) days after the date of purchase of the aircraft. Aircraft owners failing or refusing to purchase the required certificate of registration within the prescribed time shall be guilty of violating the provisions of this chapter, and shall be liable for the amount of the registration fee, plus a penalty as follows: For all aircraft registered pursuant to Section 61-15-11 with a maximum certified gross weight of three thousand six hundred (3,600) pounds or less, a penalty of Fifty Dollars ($50.00); For all aircraft registered pursuant to Section 61-15-11 with a maximum certified gross weight of more than three thousand six hundred (3,600) pounds but not more than ten thousand (10,000) pounds, a penalty of One Hundred Fifty Dollars ($150.00); For all other aircraft registered hereunder, a penalty of Three Hundred Dollars ($300.00).

Miss. Code Ann. § 61-15-9 Maintenance of records on registered aircraft; assignment of license number; registration stickers; replacement of certificate of registration; renewal of registration; sale of registration certificate; transfer of registration.

Upon receipt of an application for the registration of an aircraft, as herein provided, the county tax collector shall file such application and register such aircraft with the name and address of the owner, manufacturer or dealer, as the case may be, together with facts stated in such application under the distinctive number assigned to such aircraft in the manner prescribed by the State Tax Commission. Upon the filing of such application and the payment of the fee herein provided for, the county tax collector shall assign to that aircraft the distinctive license number used by the federal government to identify that aircraft, and issue and deliver to the owner a sticker containing a registration number to be posted on the aircraft in a conspicuous place at the discretion of the owner of such aircraft. Such stickers shall be furnished to the county tax collector by the State Tax Commission. Such certificate shall be subject to inspection by the State Tax Commission and/or the county tax collector. A list of each application and certificate shall be provided by the State Tax Commission to the Mississippi Department of Transportation. The State Tax Commission may provide each county and municipality with the full details of aircraft registrations and collections hereunder. In the event of loss, mutilation or destruction of a certificate of registration, the owner of a registered aircraft may obtain from the county tax collector a duplicate thereof upon filing with the county tax collector an affidavit showing the facts and upon the payment of a service charge of Ten Dollars ($10.00) for each duplicate. Such registration shall be renewed annually and in the same manner and upon payment of the same fee as provided for the original aircraft registration. The sale of registration certificates for aircraft shall be by the county tax collector. Registration of aircraft may be transferred upon payment of a fee of Ten Dollars ($10.00).

Miss. Code Ann. § 61-15-11 Registration schedule and rates; applicability of laws relating to sales tax; prorata registration and taxation; listing of aircraft on personal property rolls.

Registration fees shall be paid to and collected by the tax collector of the county in which the aircraft is based. The registration and reregistration of aircraft shall be subject to the following schedule and rates: Aircraft other than those described in paragraph (b) of this subsection shall be taxed according to the following schedule: Click to view Antique aircraft, as defined by the Federal Aviation Administration, sailplanes, balloons and home-built aircraft shall be subject to a flat rate fee of Twenty-five Dollars ($25.00); All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in said Sales Tax Law, except that in cases of conflict, then the provisions of this chapter shall control. Aircraft purchased after January 1 of each year and subject to registration as herein provided shall be registered and taxed on a prorated basis by month. Registration fees shall be in lieu of all aircraft ad valorem taxes except as provided in subsection (4) of this section. All such monies collected shall be distributed as provided in this subsection. The county tax collector shall determine for each county and for each municipality, if any, having aircraft within its boundaries which are subject to this chapter and the registration fees collected on aircraft in each county and municipality. The amount so determined due each county and municipality shall be divided equally between the county and municipality and the amount due the municipality shall be transmitted monthly to the city clerk of the municipality. The counties and municipalities shall allocate such revenues to funds in the same manner and proportion as revenues from ad valorem taxes within the county and municipality. The county tax collector shall make reasonable efforts to determine which aircraft in their county have been registered as required by this chapter. The county tax collector shall, on or before June 1 of each year, furnish to the tax assessor of their county a list of aircraft owners which have aircraft that are registered, setting forth the description of the aircraft and the location of the aircraft as to county and municipality. The tax assessor shall, upon receipt of the list, add the aircraft which have not been registered to the personal property roll of the county and of the municipality in which the aircraft may be located and such aircraft shall be taxed as other personal property within the county and municipality except as provided hereinafter. The county tax collector may accept registration fees, as follows: Fees on a prorated basis by month for aircraft purchased in a bona fide, good faith transaction after January 1 of the registration year; or Total fees and penalties for aircraft liable for registration on January 1 when the owner of the aircraft was the owner on January 1 of the registration year. The tax assessor may remove an aircraft from the personal property rolls prior to December 31 of the registration year upon receipt of a notice from the county tax collector that the registration fees and penalties, when required, have been paid in full by the owner of the aircraft. The aircraft may not be removed from the personal property rolls after December 31 of the registration year. MAXIMUM CERTIFICATEDGROSS WEIGHT OF AIRCRAFTIN POUNDS FEE Less than 3,600 $ 25.00 3,601 through 10,000 250.00 10,001 and over 2,500.00

Miss. Code Ann. § 61-15-13 Promulgation of rules and regulations by State Tax Commission.

Authority is hereby given to the State Tax Commission to promulgate rules and regulations for the purpose of regulating and enforcing this chapter.

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