Mississippi Code Title 27. Taxation and Finance § 27-19-179

(1) There is created in the State Treasury a special fund to be designated as the “Department of Revenue License Tag Acquisition Fund.” The special fund shall consist of monies deposited therein under Sections 27-19-99 and 27-19-155 and monies from any other source designated for deposit into the fund. Any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the fund. At the end of fiscal year 2022 and each fiscal year thereafter, all unexpended amounts remaining in the fund above the sum of Five Hundred Thousand Dollars ($500,000.00) shall lapse into the State General Fund.

(2) From and after July 1, 2021, monies in the special fund may be used by the Department of Revenue for the purpose of paying the costs incurred for purchasing license tags and decals and associated freight costs under Section 27-19-1 et seq.