Bill Text: MS SB2056 | 2016 | Regular Session | Engrossed
Bill Title: Income tax; returns of individuals, estates, trusts, & partnerships filed on the same day as the corresponding federal return.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2016-03-22 - Died In Committee [SB2056 Detail]
Download: Mississippi-2016-SB2056-Engrossed.html
MISSISSIPPI LEGISLATURE
2016 Regular Session
To: Finance
By: Senator(s) Fillingane
Senate Bill 2056
(As Passed the Senate)
AN ACT TO AMEND SECTION 27-7-41, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT STATE INCOME TAX RETURNS OF INDIVIDUALS, ESTATES, TRUSTS AND PARTNERSHIPS SHALL BE FILED ON THE SAME DATE AS THE CORRESPONDING FEDERAL INCOME TAX RETURN IS REQUIRED TO BE FILED; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-7-41, Mississippi Code of 1972, is amended as follows:
27-7-41. Returns of
individuals, estates, trusts and partnerships shall be filed on * * *
the same date as the corresponding federal return is required to be filed.
If the date for filing any report, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday or legal holiday, the filing shall be considered timely if performed on the next business day.
All returns shall be made to the commissioner.
SECTION 2. This act shall take effect and be in force from and after January 1, 2016.