The commission is hereby authorized and empowered, in its discretion, to waive the taxes and fees set forth in Sections 27-61-5 and 27-61-7 when motor vehicles are operated on the highways of this state in response to an emergency, a major disaster, or the threat of a major disaster.Laws, 1988, ch. 465, § 3, eff. 7/1/1988.
Mississippi Legal Code