Senate Bill 2712

AN ACT TO REORGANIZE THE STATE TAX COMMISSION BY PLACING ITS ADMINISTRATIVE FUNCTIONS IN A DEPARTMENT OF REVENUE AND ITS AUTHORITY OVER ADMINISTRATIVE APPEALS IN AN INDEPENDENT BOARD OF TAX APPEALS; TO ESTABLISH THE BOARD OF TAX APPEALS AS AN INDEPENDENT AGENCY AND PROVIDE FOR ITS MEMBERSHIP; TO PROVIDE THAT THE INITIAL MEMBERS OF THE BOARD SHALL BE THE ASSOCIATE TAX COMMISSIONERS PRESENTLY SERVING ON THE STATE TAX COMMISSION AND A CHAIRMAN APPOINTED BY THE GOVERNOR WITH THE ADVICE AND CONSENT OF THE SENATE; TO PROVIDE THAT THE GOVERNOR SHALL APPOINT THE ASSOCIATE MEMBERS WITH THE ADVICE AND CONSENT OF THE SENATE WHEN THE TERMS OF THE INITIAL ASSOCIATE MEMBERS EXPIRE; TO PROVIDE THAT MEMBERS OF THE BOARD OF TAX APPEALS MAY NOT BE REMOVED FROM OFFICE EXCEPT BY IMPEACHMENT OR AS PROVIDED UNDER SECTION 25-5-1, MISSISSIPPI CODE OF 1972, EXCEPT THAT MEMBERS MAY ALSO BE REMOVED FOR A CRIMINAL CONVICTION UNDER THE INTERNAL REVENUE CODE; TO PROVIDE THAT THE SALARIES OF THE BOARD OF TAX APPEALS SHALL BE FIXED BY THE STATE PERSONNEL BOARD; TO PROVIDE FOR THE POWERS AND DUTIES OF THE BOARD OF TAX APPEALS; TO PROVIDE THAT THE CHAIRMAN OF THE BOARD OF TAX APPEALS SHALL APPOINT AN EXECUTIVE DIRECTOR WHO SHALL SERVE AT THE WILL AND PLEASURE OF THE CHAIRMAN AND MAY BE REMOVED UNDER CERTAIN CIRCUMSTANCES; TO PROVIDE THAT THE EXECUTIVE DIRECTOR SHALL BE LICENSED TO PRACTICE LAW IN THIS STATE AND HAVE A FAMILIARITY WITH THE TAX APPEALS PROCESS; TO PROVIDE THAT THE SALARY OF THE EXECUTIVE DIRECTOR SHALL BE SET BY THE STATE PERSONNEL BOARD; TO PROVIDE THE POWERS AND DUTIES OF THE EXECUTIVE DIRECTOR; TO PROVIDE FOR THE MEETINGS OF THE BOARD OF TAX APPEALS; TO PROVIDE THAT, EXCEPT FOR THE DUTIES AND POWERS EXERCISED BY THE BOARD OF TAX APPEALS, THE COMMISSIONER OF REVENUE ACTING THROUGH THE DEPARTMENT OF REVENUE SHALL EXERCISE THOSE POWERS, DUTIES AND FUNCTIONS HERETOFORE VESTED IN THE MISSISSIPPI STATE TAX COMMISSION AND THE CHAIRMAN OF THE STATE TAX COMMISSION; TO PROVIDE THE TRANSITIONAL RULES FOR THIS CHANGE; TO AMEND SECTION 27-3-1, MISSISSIPPI CODE OF 1972, TO ESTABLISH THE DEPARTMENT OF REVENUE AND PROVIDE THAT THE HEAD OF THE DEPARTMENT SHALL BE THE COMMISSIONER OF REVENUE; TO PROVIDE THAT THE COMMISSIONER OF REVENUE SHALL BE APPOINTED BY THE GOVERNOR WITH THE ADVICE AND CONSENT OF THE SENATE FOR A SIX-YEAR TERM; TO PROVIDE THAT THE COMMISSIONER OF REVENUE MAY NOT BE REMOVED FROM OFFICE EXCEPT BY IMPEACHMENT OR AS PROVIDED UNDER SECTION 25-5-1, MISSISSIPPI CODE OF 1972, EXCEPT THAT THE COMMISSIONER MAY ALSO BE REMOVED FOR A CRIMINAL CONVICTION UNDER THE INTERNAL REVENUE CODE; TO AMEND SECTION 27-3-2, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE CHAIRMAN OF THE STATE TAX COMMISSION WHOSE TERM EXPIRES ON JULY 1, 2010, SHALL BE DEEMED TO BE THE INCUMBENT FOR THE OFFICE OF COMMISSIONER OF REVENUE AND SHALL SERVE AS THE COMMISSIONER OF REVENUE UNTIL THE PERSON APPOINTED BY THE GOVERNOR TO FILL THE POSITION HAS BEEN APPOINTED AND QUALIFIED; TO AMEND SECTION 27-3-9, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE ANNUAL SALARY OF THE COMMISSIONER OF REVENUE SHALL BE FIXED BY THE STATE PERSONNEL BOARD; TO AMEND SECTION 27-3-31, MISSISSIPPI CODE OF 1972, TO CLARIFY THE DUTIES OF THE COMMISSIONER OF REVENUE NECESSITATED BY THIS ACT; TO AMEND SECTION 27-3-61, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE RECORDS AND DOCUMENTS REQUIRED TO BE FILED AND PRESERVED BY THE DEPARTMENT OF REVENUE TO BE PRESERVED DIGITALLY AND/OR ELECTRONICALLY AND TO ALLOW THE DESTRUCTION OF PAPER COPIES OF RECORDS AND DOCUMENTS AFTER THEY HAVE BEEN PRESERVED DIGITALLY OR ELECTRONICALLY; TO AMEND SECTIONS 27-7-51 AND 27-7-53, MISSISSIPPI CODE OF 1972, TO INCREASE TO 60 DAYS FROM THE DATE OF NOTICE THE TIME WITHIN WHICH A TAXPAYER MAY PAY AN ASSESSMENT OF ADDITIONAL INCOME TAXES OR APPEAL THE ASSESSMENT; TO AMEND SECTIONS 27-9-43 AND 27-9-45, MISSISSIPPI CODE OF 1972, TO INCREASE TO 60 DAYS FROM THE DATE OF NOTICE THE TIME WITHIN WHICH A TAXPAYER MUST PAY A DEFICIENCY IN THE ESTATE TAX; TO AMEND SECTIONS 27-13-23 AND 27-13-25, MISSISSIPPI CODE OF 1972, TO INCREASE TO 60 DAYS FROM THE DATE OF NOTICE THE TIME WITHIN WHICH A TAXPAYER MAY PAY AN ASSESSMENT OF ADDITIONAL CORPORATION FRANCHISE TAXES OR APPEAL THE ASSESSMENT; TO AMEND SECTION 27-15-205, MISSISSIPPI CODE OF 1972, TO EXTEND TO 60 DAYS AFTER THE DETERMINATION THAT ADDITIONAL PRIVILEGE TAX IS DUE, THE PERIOD OF TIME DURING WHICH THE ADDITIONAL TAX MAY BE PAID WITHOUT PENALTY; TO AMEND SECTION 27-35-163, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT OF REVENUE TO APPEAL ORDERS OF THE BOARD OF TAX APPEALS REGARDING ASSESSMENTS BY THE DEPARTMENT FOR AD VALOREM TAX PURPOSES; TO AMEND SECTIONS 27-35-309, 27-35-501 AND 27-35-703, MISSISSIPPI CODE OF 1972, TO INCREASE TO 30 DAYS THE PERIOD OF TIME THAT ASSESSMENTS OF CERTAIN RAILROAD, AIRLINE AND OTHER PUBLIC SERVICE CORPORATIONS PROPERTY REMAIN OPEN IN THE OFFICE OF THE DEPARTMENT OF REVENUE AND TO PROVIDE THAT ANY OBJECTIONS SHALL BE IN WRITING AND FILED WITH THE BOARD OF TAX APPEALS WITHIN SUCH PERIOD; TO PROVIDE THAT A COPY OF THE WRITTEN OBJECTIONS MUST BE FILED WITH THE DEPARTMENT OF REVENUE; TO AMEND SECTIONS 27-55-23 AND 27-55-27, MISSISSIPPI CODE OF 1972, TO INCREASE TO 60 DAYS THE PERIOD OF TIME DURING WHICH CERTAIN DECISIONS OF THE DEPARTMENT OF REVENUE UNDER THE GASOLINE TAX LAW MAY BE APPEALED TO THE BOARD OF REVIEW OF THE DEPARTMENT OF REVENUE; TO AMEND SECTION 27-57-19, MISSISSIPPI CODE OF 1972, TO INCREASE TO 60 DAYS THE PERIOD OF TIME DURING WHICH CERTAIN DECISIONS OF THE DEPARTMENT OF REVENUE UNDER THE LUBRICATING OIL TAX LAW MAY BE APPEALED TO THE BOARD OF REVIEW OF THE DEPARTMENT OF REVENUE; TO AMEND SECTIONS 27-65-35 AND 27-65-37, MISSISSIPPI CODE OF 1972, TO INCREASE TO 60 DAYS THE PERIOD OF TIME WITHIN WHICH A TAXPAYER MUST PAY CERTAIN ASSESSMENTS AND DAMAGES UNDER THE SALES TAX LAW; TO AMEND SECTIONS 27-77-1, 27-77-5, 27-77-7, 27-77-9, 27-77-11, 27-77-12, 27-77-13, 27-77-15, 27-77-17 AND 27-77-19, MISSISSIPPI CODE OF 1972, TO REVISE THE TIME WITHIN WHICH AN ORDER OF THE BOARD OF REVIEW OF THE DEPARTMENT OF REVENUE MAY BE APPEALED BY AN AGGRIEVED PARTY TO THE BOARD OF TAX APPEALS; TO PROVIDE THAT THE BOARD OF REVIEW RETAINS AUTHORITY TO CORRECT AN ORDER THAT IS BEING APPEALED AT ANY TIME PRIOR TO A DECISION BY THE BOARD OF TAX APPEALS; TO AUTHORIZE THE DEPARTMENT OF REVENUE TO APPEAL THE DECISIONS OF THE BOARD OF TAX APPEALS; TO PROVIDE THAT THE TIME WITHIN WHICH SUCH APPEALS MUST BE FILED IN THE CHANCERY COURT; TO PROVIDE THE TIME WITHIN WHICH THE RESPONDENT MAY FILE A CROSS-APPEAL; TO PROVIDE THAT IF BOTH PARTIES FILE A PETITION, THE APPEALS SHALL BE CONSOLIDATED IN THE CHANCERY COURT WHERE THE TAXPAYER FILED HIS PETITION; TO PROVIDE THAT A PETITION FILED BY A TAXPAYER THAT APPEALS AN ORDER OF THE BOARD OF TAX APPEALS AFFIRMING A TAX ASSESSMENT SHALL BE ACCOMPANIED BY A SURETY BOND IN A SUM HALF THE AMOUNT IN CONTROVERSY; TO REQUIRE THE TAXPAYER TO PAY ANY TAX INCLUDED IN AN ASSESSMENT THAT HE IS NOT CONTESTING; TO PROVIDE THAT IN AN ACTION RESULTING FROM AN ORDER OF THE BOARD OF TAX APPEALS INVOLVING A REFUND CLAIM DENIAL, THE DEPARTMENT OF REVENUE SHALL REFUND THE AMOUNT OF THE CLAIM THAT IS NOT CONTESTED; TO CLARIFY THE CONDUCT OF HEARINGS REGARDING THE SUSPENSION, SEIZURE OR REVOCATION OF CERTAIN PERMITS, LICENSE TAGS OR TITLES; TO PROVIDE FOR THE PAYMENT OF THE COST OF APPEALS; TO GRANT THE BOARD OF TAX APPEALS CERTAIN AUTHORITY TO ISSUE SUBPOENAS AND THE AUTHORITY TO INSTITUTE CERTAIN PROCEEDINGS TO ENFORCE SUCH SUBPOENAS; TO AMEND SECTION 67-1-33, MISSISSIPPI CODE OF 1972, TO DEFINE THE TERMS "GRATUITY," "EMOLUMENT," "EMPLOYMENT" AND "PECUNIARY BENEFIT" WITH REGARD TO CERTAIN PROHIBITIONS IN THE LOCAL OPTION LAW REGARDING OFFICERS AND EMPLOYEES OF THE DEPARTMENT OF REVENUE; TO AMEND SECTION 67-1-63, MISSISSIPPI CODE OF 1972, TO PROVIDE THE PERIOD OF TIME THAT A PERMITTEE UNDER THE LOCAL OPTION ALCOHOLIC BEVERAGE CONTROL LAW MAY CONTINUE TO OPERATE WHEN HIS APPLICATION FOR RENEWAL OF A PERMIT HAS BEEN DENIED FOR CERTAIN REASONS; TO PROVIDE THAT THE ISSUANCE OR RENEWAL OF A PERMIT BASED ON A DECISION OF THE BOARD OF TAX APPEALS DOES NOT BAR THE DEPARTMENT OF REVENUE FROM APPEALING THE DECISION; TO CREATE NEW CODE SECTION 67-1-72, MISSISSIPPI CODE OF 1972, TO PROVIDE THE MANNER OF APPEALING THE DECISIONS OF THE DEPARTMENT OF REVENUE MADE UNDER THE LOCAL OPTION ALCOHOLIC BEVERAGE CONTROL LAW TO THE BOARD OF TAX APPEALS; TO AMEND SECTIONS 1-1-11, 25-41-3, 27-3-3, 27-3-13, 27-3-15, 27-3-17, 27-3-19, 27-3-23, 27-3-33, 27-3-35, 27-3-39, 27-3-41, 27-3-43, 27-3-45, 27-3-47, 27-3-49, 27-3-51, 27-3-52, 27-3-53, 27-3-57, 27-3-58, 27-3-59, 27-3-63, 27-3-65, 27-3-73, 27-3-79, 27-3-80, 27-3-81, 27-3-83, 27-7-3, 27-7-45, 27-7-303, 27-7-503, 27-7-601, 27-7-701, 27-9-3, 27-13-1, 27-15-3, 27-19-1, 27-19-3, 27-19-303, 27-21-1, 27-25-3, 27-25-303, 27-25-501, 27-25-701, 27-33-11, 27-33-37, 27-33-41, 27-35-81, 27-35-113, 27-35-115, 27-35-117, 27-35-129, 27-35-311, 27-35-313, 27-35-325, 27-35-517, 27-35-701, 27-41-69, 27-51-19, 27-51-45, 27-51-101, 27-55-1, 27-55-5, 27-55-501, 27-55-505, 27-55-535, 27-57-1, 27-57-5, 27-59-1, 27-59-3, 27-59-301, 27-59-303, 27-61-1, 27-61-3, 27-65-3, 27-65-87, 27-65-89, 27-67-3, 27-67-503, 27-68-3, 27-69-3, 27-71-1, 27-71-301, 63-21-3, 63-21-5, 63-21-75, 67-1-5, 67-1-19, 67-1-23, 67-1-35, 67-1-37, 67-1-39, 67-1-71, 67-3-3, 67-7-5, 71-5-389, 75-23-5, 75-23-31, 75-76-5 AND 75-76-83, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PROVISIONS OF THIS ACT; TO REPEAL SECTIONS 27-3-11, 27-3-21, 27-3-25, 27-3-27, 27-3-32, 27-3-55, 27-3-75 AND 67-1-21, MISSISSIPPI CODE of 1972; TO CREATE A STUDY COMMITTEE TO STUDY THE MATTER OF AD VALOREM TAXATION IN THIS STATE AND TO MAKE RECOMMENDATIONS THEREON TO THE LEGISLATURE; AND FOR RELATED PURPOSES.

In the Senate

• Dean Kirby

  Sponsor

• House of Representatives committee amendmentAdopted

  Adopted Mar 4

l9n doesn't hold this bill's text yet.

In the Senate Jan 16 – Feb 6

1. Jan 16Referred to the Senate committee on Finance
2. Jan 29Reported from committee in the Senate: title sufficient, do pass
3. Feb 6Passed the Senate

In the House of Representatives Feb 9 – Mar 4

1. Feb 9Sent to the House
2. Feb 11Referred to the House committee on Ways and Means
3. Feb 26Reported from committee in the House: title sufficient, do pass as amended
4. Mar 4Amended in the House
5. Passed the House as amended

Back in the Senate Mar 5 – Mar 30

1. Mar 5Returned to the Senate to concur in the House's amendments
2. Mar 19Concurred in the Senate in the House's amendments
3. Mar 30Enrolled bill signed in the Senate

To the Governor Mar 31 – Apr 6

1. Mar 31Enrolled bill signed in the House
2. Apr 6Approved by the Governor