MS HB1462 | 2010 | Regular Session
Status
Completed Legislative Action
Sponsorship: Partisan Bill (Democrat 1)
Status: Passed on March 15 2010 - 100% progression
Action: 2010-03-15 - Approved by Governor
Text: Latest bill text (Enrolled) [HTML]
Sponsorship: Partisan Bill (Democrat 1)
Status: Passed on March 15 2010 - 100% progression
Action: 2010-03-15 - Approved by Governor
Text: Latest bill text (Enrolled) [HTML]
Summary
An Act To Amend Section 27-7-87, Mississippi Code Of 1972, To Provide That The Penalty For Grossly Negligent Preparation Of An Income Tax Return By A Preparer May Be Imposed For Each Return That A Preparer So Prepares; To Provide That Paid Preparers Who Are Assessed A Penalty For The Grossly Negligent Preparation Of Returns Shall Be Liable For An Additional Penalty If He Fails To Legibly Sign Each Return And Include His Federal Employer Identification Number Or Preparer Tax Identification Number Issued By The Internal Revenue Service; To Authorize The Commissioner Of Revenue To Make Assessments Against And Effect Collection From Persons Who Are Subjected To Certain Penalties In The Same Manner That Is Provided For The Assessment And Collection Of Income Taxes; To Amend Section 27-7-83, Mississippi Code Of 1972, To Authorize The Department Of Revenue To Make Available Information Necessary For The Administration And Enforcement Of Section 27-7-87; And For Related Purposes.
Title
Income tax; revise the penalty for grossly negligent preparation of a return.
Sponsors
Roll Calls
2010-03-03 - Senate - Senate Passed (Y: 50 N: 0 NV: 1 Abs: 0) [PASS]
2010-02-03 - House - House Passed (Y: 116 N: 1 NV: 5 Abs: 0) [PASS]
2010-02-03 - House - House Passed (Y: 116 N: 1 NV: 5 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2010-03-15 | Approved by Governor | |
| 2010-03-09 | Enrolled Bill Signed | |
| 2010-03-08 | Enrolled Bill Signed | |
| 2010-03-04 | Transmitted To House | |
| 2010-03-03 | Passed | |
| 2010-02-25 | Title Suff Do Pass | |
| 2010-02-05 | Referred To Finance | |
| 2010-02-04 | Transmitted To Senate | |
| 2010-02-03 | Passed | |
| 2010-01-27 | Title Suff Do Pass | |
| 2010-01-18 | Referred To Ways and Means |
