State Tax Codes and Pearl Harbor

Today marks 70 years since the Japanese attack on the naval installations at Pearl Harbor, Hawaii, an attack that killed 2,390 Americans and drew the United States into World War II. The Pearl Harbor Survivors Association will hold their last commemoration ceremony today, after voting to disband earlier this month. (Only about 2,000 remain of the 60,000 military personnel who were on the island during the attack.)

Pearl Harbor survivors are specifically referenced in the tax codes of six states, dealing with license plate fees. Survivors of Pearl Harbor are eligible for free license plates in Colorado (§ 42-3-104), Florida (§ 320.089), Maine (29-A § 524). Special license plates are available with the payment of the regular fees in Iowa (§ 321.34) and Ohio (§ 4503.59).

In Mississippi, the survivor license plate costs $15 in addition to the regular fees (§ 27-19-56.5).