Bill Text: MS HB1148 | 2015 | Regular Session | Introduced

Mississippi House Bill 1148 (Prior Session Legislation)

Introduced

Bill Title: Department of Revenue; will be liable for costs incurred by taxpayer due to department error in filing tax lien against taxpayer.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2015-02-03 - Died In Committee [HB1148 Detail]

Download: Mississippi-2015-HB1148-Introduced.html

MISSISSIPPI LEGISLATURE

2015 Regular Session

To: Ways and Means

By: Representative Shirley

House Bill 1148

AN ACT TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL BE LIABLE FOR CERTAIN COSTS INCURRED BY A TAXPAYER AS A RESULT OF A TAX LIEN FILED AGAINST THE TAXPAYER DUE SOLELY TO ERROR OR MISTAKE BY THE DEPARTMENT; TO PROVIDE THAT THE DEPARTMENT OF REVENUE MAY REIMBURSE A TAXPAYER FOR THE AMOUNT OF SUCH COSTS OR PROVIDE THE TAXPAYER A CREDIT AGAINST SUBSEQUENT RETURNS OR REPORTS OF THE TAXPAYER; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. The Department of Revenue shall be liable for costs such as additional fees and charges incurred by a taxpayer as a result of a tax lien filed against the taxpayer due solely to error or mistake by the department. The Department of Revenue may reimburse a taxpayer for the amount of such costs or provide the taxpayer a credit against subsequent returns or reports of the taxpayer. If the department reimburses a taxpayer for the costs, reimbursement shall be made from current tax collections.

SECTION 2. This act shall take effect and be in force from and after July 1, 2015.