l9n/ Mississippi

2013 Regular Session

House Bill 892

Sales and income tax; authorize extensions of examination period by agreement between the Commissioner of Revenue and the taxpayer.

Became law as Chapter 470, Laws of 2013, signed March 27, 2013, 65 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTIONS 27-7-49, 27-13-49 AND 27-65-42, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT EXAMINATION OF A TAXPAYER'S INCOME, FRANCHISE AND SALES TAX RETURNS SHALL BE MADE WITHIN THREE YEARS OF THE DUE DATE OR THE DATE THE RETURN WAS FILED, WHICHEVER IS LATER, UNLESS THE TAXPAYER IS PROPERLY NOTIFIED OF THE EXAMINATION WITHIN THE THREE-YEAR EXAMINATION PERIOD IN WHICH CASE THE EXAMINATION MUST BE COMPLETED WITHIN ONE YEAR AFTER THE EXPIRATION OF THE THREE-YEAR EXAMINATION PERIOD; TO PROVIDE THAT THE THREE-YEAR AND ONE-YEAR LIMITATIONS SHALL NOT APPLY IN CERTAIN CASES; TO AMEND SECTIONS 27-7-313 AND 27-73-5, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 27-65-37, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF IN AN AUDIT OF THE SALES TAX RECORDS OF A TAXPAYER BY THE DEPARTMENT OF REVENUE IT IS DETERMINED THAT DURING THE PERIOD BEING AUDITED THE TAXPAYER REPORTED AND PAID TAX IN ACCORDANCE WITH A METHOD USED DURING A PRIOR PERIOD WHICH HAD BEEN AUDITED BY THE DEPARTMENT AND NOT FOUND TO RESULT IN ANY ADDITIONAL SALES TAX DUE, THE DEPARTMENT SHALL BE ESTOPPED FROM COLLECTING ANY ADDITIONAL TAXES AS A RESULT OF THE USE OF THE PREVIOUSLY AUDITED METHOD UNDER CERTAIN CIRCUMSTANCES; 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

1 co-sponsor

Omeria Scott

Its course

January 21 to March 27, 2013, 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 action21 actions on 15 days

In the House of RepresentativesJan 21 to Feb 616 days

Ways and MeansJan 21 to Jan 3110 days

In the SenateFeb 6 to Mar 729 days

FinanceFeb 15 to Mar 518 days

Back in the House of RepresentativesMar 7 to Mar 2114 days

With the GovernorMar 21 to Mar 276 days

Amendments

Each amendment offered, and what became of it.

  • House of Representatives floor amendmentAdopted

    Adopted Feb 12

  • Senate committee amendmentPending

  • Senate floor amendmentPending

  • Senate floor amendmentPending

  • Senate floor amendmentPending

  • Senate floor amendmentPending

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 21 – Feb 6

  1. Jan 21Referred to the House committee on Ways and Means
  2. Jan 31Reported from committee in the House: title sufficient, do pass
  3. Feb 6Passed the House

In the Senate Feb 7 – Mar 7

  1. Feb 7Motion in the House to reconsider entered (Frierson, Smith (39th) and Rogers (61st))
  2. Feb 12Reconsidered in the House
  3. Amended in the House
  4. Passed the House as amended
  5. Feb 14Sent to the Senate
  6. Feb 15Referred to the Senate committee on Finance
  7. Mar 5Reported from committee in the Senate: title sufficient, do pass as amended
  8. Mar 7Amended in the Senate
  9. Passed the Senate as amended

Back in the House of Representatives Mar 8 – Mar 21

  1. Mar 8Motion in the Senate to reconsider entered
  2. Mar 14Reconsidered in the Senate
  3. Amended in the Senate
  4. Passed the Senate as amended
  5. Mar 18Returned to the House to concur in the Senate's amendments
  6. Mar 19Concurred in the House in the Senate's amendments
  7. Mar 21Enrolled bill signed in the Senate

To the Governor Mar 21 – Mar 27

  1. Mar 21Enrolled bill signed in the House
  2. Mar 27Approved by the Governor
All 21 actions, as published
  1. Jan 21Referred To Ways and MeansHouse of Representatives
  2. Jan 31Title Suff Do PassHouse of Representatives
  3. Feb 6PassedHouse of Representatives
  4. Feb 7Motion to Reconsider Entered (Frierson, Smith (39th), Rogers (61st))House of Representatives
  5. Feb 12ReconsideredHouse of Representatives
  6. Feb 12AmendedHouse of Representatives
  7. Feb 12Passed As AmendedHouse of Representatives
  8. Feb 14Transmitted To SenateHouse of Representatives
  9. Feb 15Referred To FinanceSenate
  10. Mar 5Title Suff Do Pass As AmendedSenate
  11. Mar 7AmendedSenate
  12. Mar 7Passed As AmendedSenate
  13. Mar 8Motion to Reconsider EnteredSenate
  14. Mar 14ReconsideredSenate
  15. Mar 14AmendedSenate
  16. Mar 14Passed As AmendedSenate
  17. Mar 18Returned For ConcurrenceSenate
  18. Mar 19Concurred in Amend From SenateHouse of Representatives
  19. Mar 21Enrolled Bill SignedSenate
  20. Mar 21Enrolled Bill SignedHouse of Representatives
  21. Mar 27Approved by GovernorGovernor