MS HB1095 | 2021 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on April 16 2021 - 100% progression
Action: 2021-04-16 - Approved by Governor
Text: Latest bill text (Enrolled) [HTML]
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on April 16 2021 - 100% progression
Action: 2021-04-16 - Approved by Governor
Text: Latest bill text (Enrolled) [HTML]
Summary
An Act To Authorize The Commissioner Of Revenue To Develop Procedures For The Receipt And Consideration Of Offers To Compromise And Settle Finally Determined Tax Liabilities That Are Doubtful Claims; To Authorize The Commissioner Of Revenue, Upon The Advice Of The Attorney General, To Enter Into An Agreement With A Taxpayer Under Which A Finally Determined Tax Liability That Is A Doubtful Claim Is Settled And Compromised; To Provide That If The Settlement Agreement Is Approved By The Governor, The Agreement Shall Be Binding And A Taxpayer's Liabilities For Taxes, Interest And Penalties Will Be Fully And Finally Compromised; To Provide That If The Commissioner Of Revenue Later Determines That The Taxpayer Misrepresented The Financial Condition Of The Taxpayer Or Any Property Belonging To The Taxpayer Or Other Person Liable For The Tax, All Compromised Liabilities May Be Reestablished; To Amend Section 31-19-27, Mississippi Code Of 1972, To Provide That A Doubtful Claim Is A Claim For A Finally Determined Tax Liability For Which A Notice Of Tax Lien Has Been Enrolled In The Uniform State Tax Lien Registry And For The Collection Of Which The Ordinary Process Of Law Has Been Ineffectual; To Amend Section 31-19-29, Mississippi Code Of 1972, To Authorize The Commissioner Of Revenue And The Department Of Revenue To Provide Certain Information Regarding Doubtful Claims To The Attorney General Or His Designated Representative; To Amend Sections 27-3-73, 27-7-83, 27-13-57 And 27-65-81, Mississippi Code Of 1972, In Conformity Thereto; And For Related Purposes.
Title
Department of Revenue; authorize to compromise and settle certain tax liabilities.
Sponsors
Rep. John Lamar [R] |
Roll Calls
2021-03-30 - House - House Conference Report Adopted (Y: 122 N: 0 NV: 0 Abs: 0) [PASS]
2021-03-30 - Senate - Senate Conference Report Adopted (Y: 51 N: 0 NV: 1 Abs: 0) [PASS]
2021-03-10 - Senate - Senate Passed As Amended (Y: 51 N: 0 NV: 1 Abs: 0) [PASS]
2021-03-09 - Senate - Senate Passed (Y: 52 N: 0 NV: 0 Abs: 0) [PASS]
2021-02-11 - House - House Passed As Amended (Y: 118 N: 0 NV: 4 Abs: 0) [PASS]
2021-03-30 - Senate - Senate Conference Report Adopted (Y: 51 N: 0 NV: 1 Abs: 0) [PASS]
2021-03-10 - Senate - Senate Passed As Amended (Y: 51 N: 0 NV: 1 Abs: 0) [PASS]
2021-03-09 - Senate - Senate Passed (Y: 52 N: 0 NV: 0 Abs: 0) [PASS]
2021-02-11 - House - House Passed As Amended (Y: 118 N: 0 NV: 4 Abs: 0) [PASS]
History
Date | Chamber | Action |
---|---|---|
2021-04-16 | Approved by Governor | |
2021-04-01 | Senate | Enrolled Bill Signed |
2021-04-01 | House | Enrolled Bill Signed |
2021-03-30 | House | Conference Report Adopted |
2021-03-30 | Senate | Conference Report Adopted |
2021-03-29 | House | Conference Report Filed |
2021-03-29 | Senate | Conference Report Filed |
2021-03-24 | Senate | Conferees Named Harkins,Johnson,Blount |
2021-03-23 | House | Conferees Named Lamar,Steverson,Massengill |
2021-03-17 | House | Decline to Concur/Invite Conf |
2021-03-11 | Senate | Returned For Concurrence |
2021-03-10 | Senate | Passed As Amended |
2021-03-10 | Senate | Amended |
2021-03-10 | Senate | Reconsidered |
2021-03-09 | Senate | Motion to Reconsider Entered |
2021-03-09 | Senate | Passed |
2021-03-02 | Senate | Title Suff Do Pass |
2021-03-02 | Senate | DR - TSDP: FI To AC |
2021-02-18 | Senate | Referred To Finance;Accountability, Efficiency, Transparency |
2021-02-12 | House | Transmitted To Senate |
2021-02-11 | House | Passed As Amended |
2021-02-11 | House | Amended |
2021-02-02 | House | Title Suff Do Pass As Amended |
2021-01-18 | House | Referred To Ways and Means |
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
27 | 13 | 57 | Amended Code | See Bill Text |
27 | 3 | 73 | Amended Code | See Bill Text |
27 | 65 | 81 | Amended Code | See Bill Text |
27 | 7 | 83 | Amended Code | See Bill Text |
31 | 19 | 27 | Amended Code | See Bill Text |
31 | 19 | 29 | Amended Code | See Bill Text |