l9n/ Mississippi

2012 Regular Session

Senate Bill 2675

Business closure; authorize for failure to file tax returns or pay taxes.

Vetoed by the Governor on April 18, 2012; the veto was not overridden. The 2012 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO PROVIDE A METHOD FOR THE CLOSURE OF BUSINESSES IN MISSISSIPPI FOR THE FAILURE OF A TAXPAYER TO FILE A TAX RETURN, FAILURE TO PAY A FINALLY DETERMINED TAX LIABILITY AND/OR FAILURE TO CEASE OPERATION OF A BUSINESS AFTER A LICENSE, PERMIT OR OTHER AUTHORIZATION TO OPERATE THE BUSINESS HAS BEEN REVOKED BY THE MISSISSIPPI DEPARTMENT OF REVENUE; TO PROVIDE NOTICE TO TAXPAYERS THAT FAILURE TO MEET CERTAIN CONDITIONS WILL RESULT IN THE CLOSURE OF THE TAXPAYER'S BUSINESS; TO PROVIDE THAT IF CLOSURE OF THE TAXPAYER'S BUSINESS IS AUTHORIZED UNDER ANY OF THE CIRCUMSTANCES PROVIDED FOR IN THIS ACT AND NOTICE HAS BEEN GIVEN, THE COMMISSIONER OF REVENUE MAY ORDER THE CLOSURE OF THE BUSINESS AND PLACE A LOCK ON ALL ENTRANCES TO THE BUSINESS OR OTHERWISE SECURE THE BUSINESS SO THAT THE BUSINESS IS PHYSICALLY INACCESSIBLE AND MAY NOT BE OPERATED; TO REQUIRE THE COMMISSIONER OF REVENUE TO AFFIX A CLOSURE ORDER TO ALL ENTRANCES OF THE BUSINESS; TO AUTHORIZE THE DISCLOSURE OF CERTAIN INFORMATION; TO PROVIDE THE MANNER IN WHICH CLOSURE MAY BE AVOIDED AND TO PROVIDE FOR THE REOPENING OF A CLOSED BUSINESS; TO AMEND SECTIONS 27-3-73, 27-7-83, 27-13-57, 27-65-81 AND 27-77-15, 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

February 20 to May 3, 2012, 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 11 days

In the SenateFeb 20 to Mar 1423 days

FinanceFeb 20 to Mar 110 days

In the House of RepresentativesMar 14 to Apr 421 days

Ways and MeansMar 19 to Mar 2910 days

With the GovernorApr 4 to Apr 1814 days

After the vetoApr 18 to May 3 · stopped15 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 Feb 20 – Mar 14

  1. Feb 20Referred to the Senate committee on Finance
  2. Mar 1Reported from committee in the Senate: title sufficient, do pass
  3. Mar 14Passed the Senate

In the House of Representatives Mar 15 – Apr 4

  1. Mar 15Sent to the House
  2. Mar 19Referred to the House committee on Ways and Means
  3. Mar 29Reported from committee in the House: title sufficient, do pass
  4. Apr 4Passed the House

To the Governor Apr 5 – Apr 18

  1. Apr 5Returned to the Senate for enrolling
  2. Apr 11Enrolled bill signed in the Senate
  3. Enrolled bill signed in the House
  4. Apr 18Vetoed by the Governor

After the veto May 3

  1. May 3Veto referred to the Senate committee on Finance
All 12 actions, as published
  1. Feb 20Referred To FinanceSenate
  2. Mar 1Title Suff Do PassSenate
  3. Mar 14PassedSenate
  4. Mar 15Transmitted To HouseSenate
  5. Mar 19Referred To Ways and MeansHouse of Representatives
  6. Mar 29Title Suff Do PassHouse of Representatives
  7. Apr 4PassedHouse of Representatives
  8. Apr 5Transmitted To SenateHouse of Representatives
  9. Apr 11Enrolled Bill SignedSenate
  10. Apr 11Enrolled Bill SignedHouse of Representatives
  11. Apr 18VetoedGovernor
  12. May 3Veto Referred To FinanceSenate