35 Miss. Code. R. 7-07-01-100
In the event an insured motor vehicle becomes a total loss, as a result of an accident, and the Insurance Company becomes the owner of the motor vehicle and subsequently sells this vehicle to a salvage or junk dealer, the vehicle is considered as salvage and ceases to be a Motor Vehicle. The original title should be forwarded by the owner, properly filled out and signed, to the State Tax Commission along with the vehicle identification plate. If, on the other hand the vehicle is to be repaired, it would be brought within the definition of a motor vehicle as contained within the Motor Vehicle Title Act and when the motor vehicle status has reached state of repair, the previous title must be attached to application for certificate of title and properly assigned to new owner. This, of course, would not be the Insurance Company because it would have surrendered all claims to said vehicle.
35 Miss. Code. R. 7-07-01-100