Mississippi Code Title 61. Aviation § 61-15-9

(1) 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.

(2) 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.

(3) 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.

(4) 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.

(5) The sale of registration certificates for aircraft shall be by the county tax collector.

(6) Registration of aircraft may be transferred upon payment of a fee of Ten Dollars ($10.00).