If the commission should decide that an emergency exists at any time, said commission is hereby authorized and empowered to issue a temporary certificate of convenience and necessity or temporary contract carrier permit to fit applicants, and the State Tax Commission is hereby authorized to collect inspection fees and issue temporary identification credentials to any owner or operator to whom a temporary certificate of convenience and necessity or a temporary contract carrier permit has been issued by the Public Service Commission. The State Tax Commission is also hereby authorized to issue to holders of temporary certificates of convenience and necessity or temporary contract carrier permits the necessary road and bridge privilege license tax temporary permits in the same manner as temporary or seasonal permits are now issued under the provisions of Chapter 19 of Title 27, Mississippi Code of 1972. No temporary certificate of convenience and necessity or contract carrier permit shall be issued by the commission for a period of time less than one (1) month or longer than six (6) months. Reissue of such certificate or permit is hereby authorized if, in the opinion of the commission, such is justified.
Miss. Code § 77-7-47