Did not become law. It stopped in the House of Representatives's Ways and Means Committee on February 2, 2010. The 2010 session has ended.
2010 Regular Session
House Bill 450
Sales tax, liability; limit liability if previous Department of Revenue audits determined taxpayer to be 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 THE DEPARTMENT OF REVENUE 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 DEPARTMENT OF REVENUE 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.
In the House of Representatives
Sponsor
Its course
January 11 to February 2, 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 action2 actions on 2 days
In the House of RepresentativesJan 11 to Feb 2 · stopped22 days
Ways and MeansJan 11 to Feb 2 · stopped22 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 11 – Feb 2
- Jan 11Referred to the House committee on Ways and Means
- Feb 2Died in committee in the House
All 2 actions, as published
- Jan 11Referred To Ways and MeansHouse of Representatives
- Feb 2Died In CommitteeHouse of Representatives