l9n/ Mississippi

2010 Regular Session

House Bill 1462

Income tax; revise the penalty for grossly negligent preparation of a return.

Became law as Chapter 327, Laws of 2010, signed March 15, 2010, 56 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-7-87, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE PENALTY FOR GROSSLY NEGLIGENT PREPARATION OF AN INCOME TAX RETURN BY A PREPARER MAY BE IMPOSED FOR EACH RETURN THAT A PREPARER SO PREPARES; TO PROVIDE THAT PAID PREPARERS WHO ARE ASSESSED A PENALTY FOR THE GROSSLY NEGLIGENT PREPARATION OF RETURNS SHALL BE LIABLE FOR AN ADDITIONAL PENALTY IF HE FAILS TO LEGIBLY SIGN EACH RETURN AND INCLUDE HIS FEDERAL EMPLOYER IDENTIFICATION NUMBER OR PREPARER TAX IDENTIFICATION NUMBER ISSUED BY THE INTERNAL REVENUE SERVICE; TO AUTHORIZE THE COMMISSIONER OF REVENUE TO MAKE ASSESSMENTS AGAINST AND EFFECT COLLECTION FROM PERSONS WHO ARE SUBJECTED TO CERTAIN PENALTIES IN THE SAME MANNER THAT IS PROVIDED FOR THE ASSESSMENT AND COLLECTION OF INCOME TAXES; TO AMEND SECTION 27-7-83, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT OF REVENUE TO MAKE AVAILABLE INFORMATION NECESSARY FOR THE ADMINISTRATION AND ENFORCEMENT OF SECTION 27-7-87; 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 18 to March 15, 2010, 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 action11 actions on 11 days

In the House of RepresentativesJan 18 to Feb 316 days

Ways and MeansJan 18 to Jan 279 days

In the SenateFeb 3 to Mar 328 days

FinanceFeb 5 to Feb 2520 days

With the GovernorMar 3 to Mar 1512 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 18 – Feb 3

  1. Jan 18Referred to the House committee on Ways and Means
  2. Jan 27Reported from committee in the House: title sufficient, do pass
  3. Feb 3Passed the House

In the Senate Feb 4 – Mar 3

  1. Feb 4Sent to the Senate
  2. Feb 5Referred to the Senate committee on Finance
  3. Feb 25Reported from committee in the Senate: title sufficient, do pass
  4. Mar 3Passed the Senate

To the Governor Mar 4 – Mar 15

  1. Mar 4Returned to the House for enrolling
  2. Mar 8Enrolled bill signed in the House
  3. Mar 9Enrolled bill signed in the Senate
  4. Mar 15Approved by the Governor
All 11 actions, as published
  1. Jan 18Referred To Ways and MeansHouse of Representatives
  2. Jan 27Title Suff Do PassHouse of Representatives
  3. Feb 3PassedHouse of Representatives
  4. Feb 4Transmitted To SenateHouse of Representatives
  5. Feb 5Referred To FinanceSenate
  6. Feb 25Title Suff Do PassSenate
  7. Mar 3PassedSenate
  8. Mar 4Transmitted To HouseSenate
  9. Mar 8Enrolled Bill SignedHouse of Representatives
  10. Mar 9Enrolled Bill SignedSenate
  11. Mar 15Approved by GovernorGovernor