Mississippi Code Title 27. Taxation and Finance § 27-19-56.438

(1) In recognition of the patriotic service rendered by Mississippians who are honorably discharged veterans who served in the United States Armed Forces during World War II, any such person is privileged to obtain one (1) distinctive motor vehicle license plate or tag identifying him or her as a World War II veteran. The distinctive plates or tags shall be of a color and design designated by the Department of Revenue.

(2) The distinctive license plates shall be prepared by the Department of Revenue and shall be issued through the tax collectors of the counties in the same manner as are other motor vehicle license plates or tags.

(3) An applicant for the distinctive plates or tags shall present to the issuing official proof of ownership of the particular motor vehicle for which a tag is requested and present to the issuing official written proof that the applicant is an honorably discharged veteran of the Armed Forces of the United States who served during World War II. A certificate from the State Veterans Affairs Board stating that the individual is an honorable discharged veteran of the Armed Forces of the United States who served during World War II shall be sufficient.

(4) The distinctive license plates or tags so issued shall be used only upon a personally or jointly owned private passenger vehicle (to include station wagons, recreational motor vehicles and pickup trucks) registered in the name, or jointly in the name, of the person making application therefor, and when issued to such person shall be used upon the vehicle for which issued in lieu of the standard license plate or license tag normally issued for such vehicle.

(5) Vehicles owned by an honorably discharged veteran of the Armed Forces of the United States who served during World War II, or the unremarried surviving spouse of any such person, for which a distinctive license tag or plate is issued under this section are exempt from all motor vehicle registration fees and privilege taxes.

(6) The distinctive license plates shall not be transferable to any other person; however, the surviving spouse of a deceased person who was issued a license plate or tag under this section shall be entitled to apply for or retain a license plate or tag issued under this section and may continue annually to renew registration for one (1) motor vehicle license plate or tag under this section for as long as the spouse remains unremarried. At the time of application or renewal registration, a surviving spouse who desires to retain the distinctive plate or tag issued under this section shall file with the county tax collector a sworn statement that the spouse is unremarried.