l9n/ Mississippi

2010 Regular Session

Senate Bill 2967

Income tax and sales tax; 3-year assessment period begins to run after corporation's or LLC's liability becomes final.

Became law as Chapter 386, Laws of 2010, signed March 17, 2010, 58 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-7-307, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE LIABILITY OF CERTAIN OWNERS AND MEMBERS OF CORPORATIONS OR LIMITED LIABILITY CORPORATIONS FOR INCOME WITHHOLDING TAX IS DERIVATIVE OF THE CORPORATION OR LIMITED LIABILITY COMPANY AND THAT THE THREE-YEAR ASSESSMENT PERIOD FOR THE TAX WILL BEGIN TO RUN AFTER THE LIABILITY OF THE CORPORATION OR LIMITED LIABILITY COMPANY BECOMES FINAL; TO AMEND SECTION 27-7-49, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 27-65-55, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE LIABILITY OF CERTAIN OWNERS AND MEMBERS OF CORPORATIONS OR LIMITED LIABILITY CORPORATIONS FOR SALES TAX IS DERIVATIVE OF THE CORPORATION OR LIMITED LIABILITY COMPANY AND THAT THE 36-MONTH ASSESSMENT PERIOD FOR THE TAX WILL BEGIN TO RUN AFTER THE LIABILITY OF THE CORPORATION OR LIMITED LIABILITY COMPANY BECOMES FINAL; TO AMEND SECTION 27-65-42, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; 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

Its course

January 18 to March 17, 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 action12 actions on 10 days

In the SenateJan 18 to Feb 316 days

FinanceJan 18 to Jan 2810 days

In the House of RepresentativesFeb 3 to Mar 328 days

Ways and MeansFeb 9 to Mar 120 days

With the GovernorMar 3 to Mar 1714 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 Senate Jan 18 – Feb 3

  1. Jan 18Referred to the Senate committee on Finance
  2. Jan 28Reported from committee in the Senate: title sufficient, do pass as a committee substitute
  3. Feb 3Committee substitute adopted in the Senate
  4. Passed the Senate

In the House of Representatives Feb 5 – Mar 3

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

To the Governor Mar 4 – Mar 17

  1. Mar 4Returned to the Senate for enrolling
  2. Mar 11Enrolled bill signed in the Senate
  3. Enrolled bill signed in the House
  4. Mar 17Approved by the Governor
All 12 actions, as published
  1. Jan 18Referred To FinanceSenate
  2. Jan 28Title Suff Do Pass Comm SubSenate
  3. Feb 3Committee Substitute AdoptedSenate
  4. Feb 3PassedSenate
  5. Feb 5Transmitted To HouseSenate
  6. Feb 9Referred To Ways and MeansHouse of Representatives
  7. Mar 1Title Suff Do PassHouse of Representatives
  8. Mar 3PassedHouse of Representatives
  9. Mar 4Transmitted To SenateHouse of Representatives
  10. Mar 11Enrolled Bill SignedSenate
  11. Mar 11Enrolled Bill SignedHouse of Representatives
  12. Mar 17Approved by GovernorGovernor