Mississippi Senate Bill 2403 (Prior Session Legislation)

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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]

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.

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

Sen. Joey Fillingane [R]

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]

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

Type	Source
Summary	https://billstatus.ls.state.ms.us/2013/pdf/history/SB/SB2403.xml
Text	https://billstatus.ls.state.ms.us/documents/2013/html/SB/2400-2499/SB2403IN.htm
Text	https://billstatus.ls.state.ms.us/documents/2013/html/SB/2400-2499/SB2403PS.htm
Roll Call	https://billstatus.ls.state.ms.us/2013/pdf/votes/senate/0360003.pdf
Roll Call	https://billstatus.ls.state.ms.us/2013/pdf/votes/house/0580006.pdf