MS SB2403 | 2013 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on April 1 2013 - 100% progression
Action: 2013-04-01 - Died In Conference
Text: Latest bill text (Engrossed) [HTML]
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on April 1 2013 - 100% progression
Action: 2013-04-01 - Died In Conference
Text: Latest bill text (Engrossed) [HTML]
Summary
An Act To Amend Sections 27-7-49 And 27-65-42, Mississippi Code Of 1972, To Require That Examinations Of A Taxpayer's Income And Sales Tax Returns Must Be Completed By The Department Of Revenue Within Three Years Of The Due Date Or Date The Return Was Filed Unless The Commissioner Of Revenue And The Taxpayer Agree In Writing To An Extension Of The Time Period For The Examination Of The Return; To Provide That The Commissioner And The Taxpayer May Agree To Further Extensions Of Time By Subsequent Written Agreements If The Extensions Are Entered Into Before The Expiration Of The Immediately Preceding Extension Agreement; To Amend Section 27-73-5, Mississippi Code Of 1972, In Conformity Thereto; And For Related Purposes.
Title
Sales and income tax; authorize extensions of examination period by agreement between the Commissioner of Revenue and the taxpayer.
Sponsors
Roll Calls
2013-03-06 - House - House Passed As Amended (Y: 114 N: 3 NV: 3 Abs: 0) [PASS]
2013-02-12 - Senate - Senate Passed As Amended (Y: 51 N: 0 NV: 0 Abs: 0) [PASS]
2013-02-12 - Senate - Senate Passed As Amended (Y: 51 N: 0 NV: 0 Abs: 0) [PASS]
History
Date | Chamber | Action |
---|---|---|
2013-04-01 | Senate | Died In Conference |
2013-03-29 | House | Conferees Named Smith (39th),Rogers (61st),Baker |
2013-03-29 | Senate | Conferees Named Fillingane,Brown,Harkins |
2013-03-27 | Senate | Decline to Concur/Invite Conf |
2013-03-07 | House | Returned For Concurrence |
2013-03-06 | House | Passed As Amended |
2013-03-06 | House | Amended |
2013-03-05 | House | Title Suff Do Pass As Amended |
2013-02-21 | House | Referred To Ways and Means |
2013-02-14 | Senate | Transmitted To House |
2013-02-12 | Senate | Passed As Amended |
2013-02-12 | Senate | Amended |
2013-01-31 | Senate | Title Suff Do Pass |
2013-01-21 | Senate | Referred To Finance |