l9n/ Mississippi

2009 Regular Session

House Bill 1546

Income and ad valorem taxes; authorize taxpayer to pay one-half of liability or post bond.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on February 3, 2009. The 2009 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-7-53, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE STATE TAX COMMISSIONER TO REQUIRE A TAXPAYER TO PAY A SUM EQUAL TO FIFTY PERCENT OF THE TAX LIABILITY OR POST AN APPROVED BOND IN AN AMOUNT SUFFICIENT TO COVER FIFTY PERCENT OF THE TAX LIABILITY AS A CONDITION TO PAYING INCOME TAXES ON AN INSTALLMENT BASIS; TO AMEND SECTION 27-7-51, MISSISSIPPI CODE OF 1972, TO AUTHORIZE A TAXPAYER TO PAY FIFTY PERCENT OF THE TAX LIABILITY OR POST AN APPEAL BOND IN AN AMOUNT SUFFICIENT TO COVER FIFTY PERCENT OF THE TAX LIABILITY WHENEVER THE TAX COMMISSION DETERMINES ADDITIONAL INCOME TAXES ARE DUE; TO AMEND SECTION 27-41-1, MISSISSIPPI C0DE OF 1972, TO AUTHORIZE A TAXPAYER TO FILE A BOND IN AN AMOUNT EQUAL TO FIFTY PERCENT OF THE TAX LIABILITY WHEN PAYING AD VALOREM TAXES ON AN INSTALLMENT PLAN; TO AMEND SECTION 27-41-3, MISSISSIPPI CODE OF 1972, TO AUTHORIZE LOCAL TAXING ENTITIES TO ALLOW A TAXPAYER TO PAY AD VALOREM TAXES LEVIED FOR BONDS ACCORDING TO AN INSTALLMENT SCHEDULE IF THE TAXPAYER PAYS A SUM EQUAL TO FIFTY PERCENT OF THE TAX LIABILITY OR POSTS A BOND IN AN AMOUNT SUFFICIENT TO COVER FIFTY PERCENT OF THE TAX LIABILITY; TO BRING FORWARD SECTION 27-7-41, MISSISSIPPI CODE OF 1972, WHICH ESTABLISHES THE DATE BY WHICH INCOME TAX RETURNS MUST BE FILED; TO BRING FORWARD SECTION 27-7-49, MISSISSIPPI CODE OF 1972, WHICH REQUIRES THE STATE TAX COMMISSION TO EXAMINE INCOME TAX RETURNS WITHIN THREE YEARS OF BEING FILED; TO BRING FORWARD SECTION 27-7-50, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES THE STATE TAX COMMISSIONER TO GRANT AN EXTENSION OF TIME TO A TAXPAYER FOR FILING AN INCOME TAX RETURN; TO BRING FORWARD SECTION 27-7-55, MISSISSIPPI CODE OF 1972, WHICH REQUIRES THE STATE TAX COMMISSIONER TO FILE A NOTICE OF TAX LIEN FOR UNPAID INCOME TAXES; TO BRING FORWARD SECTION 27-7-345, MISSISSIPPI CODE OF 1972, WHICH PRESCRIBES CIVIL PENALTIES FOR ANY TAXPAYER WHO FAILS TO TIMELY REMIT AN INCOME TAX RETURN OR TO REMIT THE TAX WITH THE RETURN; 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 House of Representatives

Its course

January 19 to February 3, 2009, 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 RepresentativesJan 19 to Feb 3 · stopped15 days

Ways and MeansJan 19 to Feb 3 · 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 Jan 19 – Feb 3

  1. Jan 19Referred to the House committee on Ways and Means
  2. Feb 3Died in committee in the House
All 2 actions, as published
  1. Jan 19Referred To Ways and MeansHouse of Representatives
  2. Feb 3Died In CommitteeHouse of Representatives