Did not become law. It stopped in the Senate's Finance Committee on February 19, 2008. The 2008 session has ended.
2008 Regular Session
Senate Bill 2525
State Tax Commission; revise manner of providing notice of certain assessments; allow commission as agency to appeal orders of.
What it does
The synopsis the Legislature published with the bill.
AN ACT TO AMEND SECTION 27-13-25, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT ASSESSMENTS FOR CORPORATE FRANCHISE TAXES MAY BE SENT TO A TAXPAYER BY REGULAR MAIL AND TO PROVIDE THAT THE TAXPAYER SHALL BE GIVEN 30 DAYS FROM THE DATE OF THE NOTICE TO PAY THE ADDITIONAL TAXES, PENALTY AND INTEREST DUE; TO AMEND SECTION 27-65-37, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT ASSESSMENTS FOR SALES TAXES MAY BE SENT TO THE TAXPAYER BY REGULAR MAIL AND THE TAXPAYER SHALL BE GIVEN 30 DAYS FROM THE DATE OF THE NOTICE TO PAY THE ADDITIONAL TAXES, PENALTY AND INTEREST DUE; TO AMEND SECTIONS 27-55-23, 27-55-27 AND 27-55-535, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT APPEALS FROM DECISIONS OF THE STATE TAX COMMISSION OR ITS BOARD OF REVIEW REGARDING THE GASOLINE TAX AND SPECIAL FUEL TAX MUST BE MADE WITHIN 30 DAYS FROM THE DATE OF THE NOTICE DISALLOWING THE CLAIM; TO AMEND SECTION 27-77-7, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE STATE TAX COMMISSION AS AN AGENCY TO APPEAL FROM AN ORDER OF THE THREE-MEMBER STATE TAX COMMISSION REGARDING THE ASSESSMENT OF A TAX OR REFUND CLAIM; TO REMOVE THE PROVISION THAT REQUIRES APPEALS FROM ORDERS OF THE STATE TAX COMMISSION TO BE ACCOMPANIED BY A SURETY BOND IN A SUM DOUBLE THE AMOUNT IN CONTROVERSY; TO PROVIDE FOR THE PAYMENT OF UNCONTESTED TAXES AND THE PAYMENT OF UNCONTESTED REFUND CLAIMS IN CASES IN WHICH AN ORDER IS APPEALED; TO GIVE THE TAXPAYER THE OPTION TO PAY UNDER PROTEST THE CONTESTED TAXES INVOLVED IN AN ORDER THAT IS BEING APPEALED; TO AMEND SECTION 27-77-13, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE STATE TAX COMMISSION AS AN AGENCY TO APPEAL FROM AN ORDER OF THE THREE-MEMBER STATE TAX COMMISSION REGARDING THE SUSPENSION, SURRENDER, SEIZURE, REVOCATION OF, OR DENIAL OF AN APPLICATION FOR, A PERMIT, TAG OR TITLE; TO AMEND SECTION 75-76-83, MISSISSIPPI CODE OF 1972, TO CLARIFY THE PROCESS FOR APPEALING DECISIONS OF THE STATE TAX COMMISSION MADE UNDER THE GAMING CONTROL ACT; AND FOR RELATED PURPOSES.
Sponsors
Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.
In the Senate
Sponsor
Its course
January 31 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 SenateJan 31 to Feb 19 · stopped19 days
FinanceJan 31 to Feb 19 · stopped19 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.