Mississippi House Bill 892 (Prior Session Legislation)

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Completed Legislative Action
Sponsorship: Bipartisan Bill
Status: Passed on March 27 2013 - 100% progression
Action: 2013-03-27 - Approved by Governor
Text: Latest bill text (Enrolled) [HTML]

An Act To Amend Sections 27-7-49, 27-13-49 And 27-65-42, Mississippi Code Of 1972, To Provide That Examination Of A Taxpayer's Income, Franchise And Sales Tax Returns Shall Be Made Within Three Years Of The Due Date Or The Date The Return Was Filed, Whichever Is Later, Unless The Taxpayer Is Properly Notified Of The Examination Within The Three-year Examination Period In Which Case The Examination Must Be Completed Within One Year After The Expiration Of The Three-year Examination Period; To Provide That The Three-year And One-year Limitations Shall Not Apply In Certain Cases; To Amend Sections 27-7-313 And 27-73-5, Mississippi Code Of 1972, In Conformity Thereto; To Amend Section 27-65-37, Mississippi Code Of 1972, To Provide That If In An Audit Of The Sales Tax Records Of A Taxpayer By The Department Of Revenue It Is Determined That During The Period Being Audited The Taxpayer Reported And Paid Tax In Accordance With A Method Used During A Prior Period Which Had Been Audited By The Department And Not Found To Result In Any Additional Sales Tax Due, The Department Shall Be Estopped From Collecting Any Additional Taxes As A Result Of The Use Of The Previously Audited Method Under Certain Circumstances; And For Related Purposes.

Sales and income tax; authorize extensions of examination period by agreement between the Commissioner of Revenue and the taxpayer.

Rep. Jeffrey Smith [R]

Rep. Omeria Scott [D]

2013-03-19 - House - House Concurred in Amend From Senate (Y: 120 N: 0 NV: 0 Abs: 0) [PASS]
2013-03-14 - Senate - Senate Passed As Amended (Y: 51 N: 0 NV: 1 Abs: 0) [PASS]
2013-03-07 - Senate - Senate Passed As Amended (Y: 52 N: 0 NV: 0 Abs: 0) [PASS]
2013-02-12 - House - House Passed As Amended (Y: 116 N: 0 NV: 4 Abs: 0) [PASS]
2013-02-06 - House - House Passed (Y: 119 N: 0 NV: 1 Abs: 0) [PASS]

Date	Chamber	Action
2013-03-27		Approved by Governor
2013-03-21	House	Enrolled Bill Signed
2013-03-21	Senate	Enrolled Bill Signed
2013-03-19	House	Concurred in Amend From Senate
2013-03-18	Senate	Returned For Concurrence
2013-03-14	Senate	Passed As Amended
2013-03-14	Senate	Amended
2013-03-14	Senate	Reconsidered
2013-03-08	Senate	Motion to Reconsider Entered
2013-03-07	Senate	Passed As Amended
2013-03-07	Senate	Amended
2013-03-05	Senate	Title Suff Do Pass As Amended
2013-02-15	Senate	Referred To Finance
2013-02-14	House	Transmitted To Senate
2013-02-12	House	Passed As Amended
2013-02-12	House	Amended
2013-02-12	House	Reconsidered
2013-02-07	House	Motion to Reconsider Entered (Frierson, Smith (39th), Rogers (61st))
2013-02-06	House	Passed
2013-01-31	House	Title Suff Do Pass
2013-01-21	House	Referred To Ways and Means

Type	Source
Summary	https://billstatus.ls.state.ms.us/2013/pdf/history/HB/HB0892.xml
Text	https://billstatus.ls.state.ms.us/documents/2013/html/HB/0800-0899/HB0892IN.htm
Text	https://billstatus.ls.state.ms.us/documents/2013/html/HB/0800-0899/HB0892PS.htm
Text	https://billstatus.ls.state.ms.us/documents/2013/html/HB/0800-0899/HB0892SG.htm
Roll Call	https://billstatus.ls.state.ms.us/2013/pdf/votes/house/0300016.pdf
Roll Call	https://billstatus.ls.state.ms.us/2013/pdf/votes/house/0360006.pdf
Roll Call	https://billstatus.ls.state.ms.us/2013/pdf/votes/senate/0590005.pdf
Roll Call	https://billstatus.ls.state.ms.us/2013/pdf/votes/senate/0660067.pdf
Roll Call	https://billstatus.ls.state.ms.us/2013/pdf/votes/house/0710003.pdf