l9n/ Mississippi

2013 Regular Session

Senate Bill 2403

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

Did not become law. It stopped in the Senate on April 1, 2013. The 2013 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTIONS 27-7-49 AND 27-65-42, MISSISSIPPI CODE OF 1972, TO REQUIRE THAT EXAMINATIONS OF A TAXPAYER'S INCOME AND SALES TAX RETURNS MUST BE COMPLETED BY THE DEPARTMENT OF REVENUE WITHIN THREE YEARS OF THE DUE DATE OR DATE THE RETURN WAS FILED UNLESS THE COMMISSIONER OF REVENUE AND THE TAXPAYER AGREE IN WRITING TO AN EXTENSION OF THE TIME PERIOD FOR THE EXAMINATION OF THE RETURN; TO PROVIDE THAT THE COMMISSIONER AND THE TAXPAYER MAY AGREE TO FURTHER EXTENSIONS OF TIME BY SUBSEQUENT WRITTEN AGREEMENTS IF THE EXTENSIONS ARE ENTERED INTO BEFORE THE EXPIRATION OF THE IMMEDIATELY PRECEDING EXTENSION AGREEMENT; TO AMEND SECTION 27-73-5, 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 21 to April 1, 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 action14 actions on 11 days

In the SenateJan 21 to Feb 1222 days

FinanceJan 21 to Jan 3110 days

In the House of RepresentativesFeb 12 to Mar 622 days

Ways and MeansFeb 21 to Mar 512 days

Back in the SenateMar 6 to Apr 1 · stopped26 days

Amendments

Each amendment offered, and what became of it.

  • Senate floor amendmentAdopted

    Adopted Feb 12

  • House of Representatives committee amendmentAdopted

    Adopted Mar 6

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 21 – Feb 12

  1. Jan 21Referred to the Senate committee on Finance
  2. Jan 31Reported from committee in the Senate: title sufficient, do pass
  3. Feb 12Amended in the Senate
  4. Passed the Senate as amended

In the House of Representatives Feb 14 – Mar 6

  1. Feb 14Sent to the House
  2. Feb 21Referred to the House committee on Ways and Means
  3. Mar 5Reported from committee in the House: title sufficient, do pass as amended
  4. Mar 6Amended in the House
  5. Passed the House as amended

Back in the Senate Mar 7 – Apr 1

  1. Mar 7Returned to the Senate to concur in the House's amendments
  2. Mar 27Declined in the Senate to concur, and invited a conference
  3. Mar 29Conferees named in the Senate: Fillingane, Brown and Harkins
  4. Conferees named in the House: Smith (39th), Rogers (61st) and Baker
  5. Apr 1Died in conference in the Senate
All 14 actions, as published
  1. Jan 21Referred To FinanceSenate
  2. Jan 31Title Suff Do PassSenate
  3. Feb 12AmendedSenate
  4. Feb 12Passed As AmendedSenate
  5. Feb 14Transmitted To HouseSenate
  6. Feb 21Referred To Ways and MeansHouse of Representatives
  7. Mar 5Title Suff Do Pass As AmendedHouse of Representatives
  8. Mar 6AmendedHouse of Representatives
  9. Mar 6Passed As AmendedHouse of Representatives
  10. Mar 7Returned For ConcurrenceHouse of Representatives
  11. Mar 27Decline to Concur/Invite ConfSenate
  12. Mar 29Conferees Named Fillingane,Brown,HarkinsSenate
  13. Mar 29Conferees Named Smith (39th),Rogers (61st),BakerHouse of Representatives
  14. Apr 1Died In ConferenceSenate