House Bill 1083

AN ACT TO REQUIRE THE DEPARTMENT OF REVENUE TO IMPLEMENT A TAX AMNESTY PROGRAM; TO REQUIRE THE COMMISSIONER OF REVENUE TO PUBLICIZE THE TAX AMNESTY PROGRAM IN ORDER TO MAXIMIZE THE PUBLIC AWARENESS OF AND PARTICIPATION IN THE PROGRAM; TO PROVIDE THAT THE AMNESTY PROGRAM SHALL BE EFFECTIVE FOR A PERIOD NOT TO EXCEED TWO CONSECUTIVE CALENDAR MONTHS BETWEEN JULY 1, 2011, AND JUNE 30, 2012, AT THE DISCRETION OF THE COMMISSIONER OF REVENUE; TO PROVIDE THAT THE AMNESTY PROGRAM SHALL APPLY TO ALL TAXES ADMINISTERED BY THE DEPARTMENT, EXCEPT FOR MOTOR FUEL TAXES, THAT WERE DUE AFTER JULY 1, 2001, AND BEFORE JANUARY 1, 2011; TO PROVIDE THAT TAXPAYERS INVOLVED IN AUDITS OR LITIGATION THAT PARTICIPATE IN THE AMNESTY PROGRAM MUST AGREE TO ABIDE BY THE INTERPRETATION OF THE LAW BY THE DEPARTMENT OF REVENUE WITH RESPECT TO ISSUES INVOLVED IN THE AUDIT OR LITIGATION RESOLVED THROUGH AMNESTY FOR ALL TAXABLE PERIODS BEGINNING IN 2012, 2013 AND 2014, AND AGREE TO PAY ALL APPLICABLE ATTORNEY'S FEES AND ITS OWN COSTS OF LITIGATION; TO PROVIDE THAT TAXPAYERS WITH EXISTING TAX LIENS ON THEIR PROPERTY, AS WELL AS TAXPAYERS THE DEPARTMENT HAS INITIATED PROCEEDINGS AGAINST, ARE ELIGIBLE FOR AMNESTY AND TO PROVIDE THAT IF SUCH TAXPAYERS PARTICIPATE IN THE AMNESTY PROGRAM THEY ARE REQUIRED TO PAY ANY AND ALL LIEN FEES ASSOCIATED WITH THE TAX PERIODS FOR WHICH AMNESTY IS APPLIED; TO PROVIDE THAT AMNESTY SHALL NOT BE GRANTED TO TAXPAYERS WHO ARE PARTIES TO ANY CRIMINAL INVESTIGATION OR CRIMINAL LITIGATION IN ANY COURT OF THE UNITED STATES OR THE STATE OF MISSISSIPPI PENDING ON THE EFFECTIVE DATE OF THIS ACT FOR NONPAYMENT, DELINQUENCY, OR FRAUD IN RELATION TO ANY STATE TAX IMPOSED BY A LAW OF THE STATE OF MISSISSIPPI AND ADMINISTERED BY THE DEPARTMENT; TO PROVIDE THAT A TAXPAYER WHO DELIVERS OR DISCLOSES ANY FALSE OR FRAUDULENT APPLICATION, DOCUMENT, RETURN, OR OTHER STATEMENT TO THE DEPARTMENT IN CONNECTION WITH AN AMNESTY APPLICATION SHALL BE INELIGIBLE FOR AMNESTY AND SHALL BE SUBJECT TO A PENALTY; TO AMEND SECTIONS 27-3-79, 27-7-7, 27-7-51, 27-7-327, 27-7-345, 27-9-27, 27-9-43, 27-13-23, 27-13-25, 27-65-33, 27-65-39, 27-69-41 AND 27-71-331, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO BRING FORWARD SECTIONS 31-19-27 AND 31-19-29, MISSISSIPPI CODE OF 1972, WHICH PROVIDE FOR THE COMPROMISE OF DOUBTFUL CLAIMS, FOR THE PURPOSES OF AMENDMENT; AND FOR RELATED PURPOSES.

In the House of Representatives

• Percy W. Watson

  Sponsor

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

In the House of Representatives Jan 17 – Feb 1

1. Jan 17Referred to the House committee on Ways and Means
2. Feb 1Died in committee in the House