MS HB487 | 2014 | Regular Session
Status
Completed Legislative Action
Sponsorship: Partisan Bill (Republican 1)
Status: Passed on March 21 2014 - 100% progression
Action: 2014-03-21 - Approved by Governor
Text: Latest bill text (Enrolled) [HTML]
Sponsorship: Partisan Bill (Republican 1)
Status: Passed on March 21 2014 - 100% progression
Action: 2014-03-21 - Approved by Governor
Text: Latest bill text (Enrolled) [HTML]
Summary
An Act To Create A Uniform Statewide System For Filing Notices Of Tax Liens Maintained By The Department Of Revenue That Are In Favor Of Or Enforced By The Department Of Revenue; To Provide That This Act Is Limited To Tax Liens In Real Property And Personal Property, Tangible And Intangible, Of Taxpayers Or Other Persons Against Whom The Department Of Revenue Has Liens Pursuant To Law For Unpaid Finally Determined Tax Liabilities Administered By The Department Of Revenue; To Provide The Requisites For Enrollment Of Notices Of Tax Liens; To Provide The Effect Of Enrollment Of A Notice Of Tax Lien; To Provide That A Notice Of Tax Lien Filed By The Department Of Revenue Shall Be A Lien Upon The Debtor's Property For A Period Of Seven Years From The Date Of Enrollment Unless It Is Sooner Released By The Department Or The Department Reenrolls The Notice Of Tax Lien Before The Expiration Of The Seven Years; To Provide That In The Event That A Notice Of Tax Lien Lapses Upon The Expiration Of Seven Years, The Notice Of Tax Lien May, In The Sole Discretion Of The Department, Be Reenrolled; To Provide For Releases Of Notices Of Tax Liens; To Provide The Manner In Which Notices Of Tax Liens Shall Be Maintained By The Department Of Revenue; To Provide For The Access Of Tax Lien Registry Information; To Provide For The Bulk Sale Of Tax Lien Registry Information; To Prohibit The Use Of Tax Lien Registry Information For Survey, Marketing Or Solicitation Purposes; To Authorize An Action To Enjoin The Unlawful Use Of Tax Lien Registry Information; To Amend Sections 27-7-55 And 27-13-29, Mississippi Code Of 1972, To Provide That Filing Of Notices Of Tax Liens For Income And Franchise Tax Penalties And Interest With The Circuit Clerk On The Judgment Roll Of The County In Which The Taxpayer Resides Or Owns Property, Shall Be Optional; And For Related Purposes.
Title
Tax liens; provide for centralized filing with the Department of Revenue.
Sponsors
Roll Calls
2014-03-12 - Senate - Senate Passed (Y: 49 N: 2 NV: 1 Abs: 0) [PASS]
2014-02-13 - House - House Passed As Amended (Y: 119 N: 0 NV: 3 Abs: 0) [PASS]
2014-02-13 - House - House Passed As Amended (Y: 119 N: 0 NV: 3 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2014-03-21 | Approved by Governor | |
| 2014-03-17 | Senate | Enrolled Bill Signed |
| 2014-03-17 | House | Enrolled Bill Signed |
| 2014-03-13 | Senate | Returned For Enrolling |
| 2014-03-12 | Senate | Passed |
| 2014-03-04 | Senate | Title Suff Do Pass |
| 2014-02-21 | Senate | Referred To Finance |
| 2014-02-18 | House | Transmitted To Senate |
| 2014-02-13 | House | Passed As Amended |
| 2014-02-13 | House | Amended |
| 2014-02-12 | House | Read the Third Time |
| 2014-01-29 | House | Title Suff Do Pass |
| 2014-01-20 | House | Referred To Judiciary A |
