Mississippi House Bill 131 (Prior Session Legislation)

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Completed Legislative Action
Sponsorship: Bipartisan Bill
Status: Failed on March 8 2017 - 100% progression
Action: 2017-03-08 - Died On Calendar
Text: Latest bill text (Engrossed) [HTML]

An Act To Authorize 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 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 The Settlement 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 Bring Forward Section 31-19-29, Mississippi Code Of 1972, Which Provide For The Compromise Of Doubtful Claims, For Purposes Of Amendment; And For Related Purposes.

Department of Revenue; authorize to compromise and settle certain tax liabilities.

Rep. Jeffrey Smith [R]	Rep. Kathy Sykes [D]	Rep. Cory Wilson [R]	Rep. Thomas Reynolds [D]
Rep. Chris Brown [R]	Rep. Randall Patterson [R]	Rep. Deborah Butler Dixon [D]	Rep. Kabir Karriem [D]

2017-01-11 - House - House Passed (Y: 119 N: 0 NV: 3 Abs: 0) [PASS]

Date	Chamber	Action
2017-03-08	Senate	Died On Calendar
2017-02-28	Senate	Title Suff Do Pass As Amended
2017-02-15	Senate	Referred To Finance
2017-01-13	House	Transmitted To Senate
2017-01-11	House	Passed
2017-01-11	House	Committee Substitute Adopted
2017-01-10	House	Title Suff Do Pass Comm Sub
2017-01-03	House	Referred To Ways and Means

Type	Source
Summary	https://billstatus.ls.state.ms.us/2017/pdf/history/HB/HB0131.xml
Text	https://billstatus.ls.state.ms.us/documents/2017/html/HB/0100-0199/HB0131IN.htm
Text	https://billstatus.ls.state.ms.us/documents/2017/html/HB/0100-0199/HB0131CS.htm
Text	https://billstatus.ls.state.ms.us/documents/2017/html/HB/0100-0199/HB0131PS.htm
Amendment	https://billstatus.ls.state.ms.us/documents/2017/html/sam/HB0131_S_Cmte_Amend_01.htm
Roll Call	https://billstatus.ls.state.ms.us/2017/pdf/votes/house/0090003.pdf