Did not become law. It stopped in the House of Representatives's Ways and Means Committee on February 19, 2008. The 2008 session has ended.
2008 Regular Session
House Bill 1083
Sales tax, liability; limit liability if previous State Tax Commission audits determined taxpayer in compliance with law.
What it does
The synopsis the Legislature published with the bill.
AN ACT TO AMEND SECTION 27-65-37, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF AN AUDIT BY STATE TAX COMMISSION INDICATES THAT A TAXPAYER HAS MADE AN UNDERPAYMENT OF SALES TAX AND OWES ADDITIONAL TAXES, THE TAXPAYER WILL NOT BE LIABLE FOR ADDITIONAL TAXES DETERMINED TO BE OWED BEFORE THE DATE OF SUCH AUDIT IF TWO SUCCESSIVE STATE TAX COMMISSION AUDITS IMMEDIATELY PRECEDING SUCH AUDIT DETERMINED THE TAXPAYER TO BE PROPERLY COLLECTING SALES TAX, THE PRACTICES OR CIRCUMSTANCES THAT INDICATE THE TAXPAYER IS LIABLE FOR ADDITIONAL TAXES IN THE CURRENT AUDIT ARE THE SAME PRACTICES OR CIRCUMSTANCES DETERMINED TO BE PROPER IN THE PREVIOUS AUDITS AND THE STATUTES PROVIDING THE TAXPAYER'S LIABILITY TO COLLECT SALES TAX WERE NOT CHANGED SINCE THE MOST RECENT PREVIOUS AUDIT IN SUCH A MANNER AS TO MAKE THE TAXPAYER LIABLE FOR THE ADDITIONAL TAX; AND FOR RELATED PURPOSES.
Sponsors
Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.
Its course
February 4 to February 19, 2008, on one scale. In the top row each mark is a day something happened; taller marks are busier days.
Each committee stop sits inside its chamber.
Every action2 actions on 2 days
In the House of RepresentativesFeb 4 to Feb 19 · stopped15 days
Ways and MeansFeb 4 to Feb 19 · stopped15 days
Text
Each version as the Legislature printed it.
l9n doesn't hold this bill's text yet.
What happened
In l9n's words, one line for each step. Every action as the Legislature published it is below.
In the House of Representatives Feb 4 – Feb 19
- Feb 4Referred to the House committee on Ways and Means
- Feb 19Died in committee in the House
All 2 actions, as published
- Feb 4Referred To Ways and MeansHouse of Representatives
- Feb 19Died In CommitteeHouse of Representatives