l9n/ Mississippi

2017 Regular Session

House Bill 131

Department of Revenue; authorize to compromise and settle certain tax liabilities.

Did not become law. It stopped in the Senate on March 8, 2017. The 2017 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AUTHORIZE COMMISSIONER OF REVENUE TO DEVELOP PROCEDURES FOR THE RECEIPT AND CONSIDERATION OF OFFERS TO COMPROMISE AND SETTLE FINALLY DETERMINED TAX LIABILITIES THAT ARE DOUBTFUL CLAIMS; TO AUTHORIZE THE COMMISSIONER OF REVENUE TO ENTER INTO AN AGREEMENT WITH A TAXPAYER UNDER WHICH A FINALLY DETERMINED TAX LIABILITY THAT IS A DOUBTFUL CLAIM IS SETTLED AND COMPROMISED; TO PROVIDE THAT THE SETTLEMENT AGREEMENT SHALL BE BINDING AND A TAXPAYER'S LIABILITIES FOR TAXES, INTEREST AND PENALTIES WILL BE FULLY AND FINALLY COMPROMISED; TO PROVIDE THAT IF THE COMMISSIONER OF REVENUE LATER DETERMINES THAT THE TAXPAYER MISREPRESENTED THE FINANCIAL CONDITION OF THE TAXPAYER OR ANY PROPERTY BELONGING TO THE TAXPAYER OR OTHER PERSON LIABLE FOR THE TAX, ALL COMPROMISED LIABILITIES MAY BE REESTABLISHED; TO AMEND SECTION 31-19-27, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A DOUBTFUL CLAIM IS A CLAIM FOR A FINALLY DETERMINED TAX LIABILITY FOR WHICH A NOTICE OF TAX LIEN HAS BEEN ENROLLED IN THE UNIFORM STATE TAX LIEN REGISTRY AND FOR THE COLLECTION OF WHICH THE ORDINARY PROCESS OF LAW HAS BEEN INEFFECTUAL; TO BRING FORWARD SECTION 31-19-29, MISSISSIPPI CODE OF 1972, WHICH PROVIDE FOR THE COMPROMISE OF DOUBTFUL CLAIMS, FOR PURPOSES OF AMENDMENT; 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

7 co-sponsors

Kathy Sykes, Cory Wilson, Thomas U. Reynolds, Chris Brown, Randall Patterson, Deborah Butler Dixon, Kabir Karriem

Its course

January 3 to March 8, 2017, 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 action8 actions on 7 days

In the House of RepresentativesJan 3 to Jan 118 days

Ways and MeansJan 3 to Jan 107 days

In the SenateJan 11 to Mar 8 · stopped56 days

FinanceFeb 15 to Feb 2813 days

Amendments

Each amendment offered, and what became of it.

  • Senate committee 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 3 – Jan 11

  1. Jan 3Referred to the House committee on Ways and Means
  2. Jan 10Reported from committee in the House: title sufficient, do pass as a committee substitute
  3. Jan 11Committee substitute adopted in the House
  4. Passed the House

In the Senate Jan 13 – Mar 8

  1. Jan 13Sent to the Senate
  2. Feb 15Referred to the Senate committee on Finance
  3. Feb 28Reported from committee in the Senate: title sufficient, do pass as amended
  4. Mar 8Died on the calendar in the Senate
All 8 actions, as published
  1. Jan 3Referred To Ways and MeansHouse of Representatives
  2. Jan 10Title Suff Do Pass Comm SubHouse of Representatives
  3. Jan 11Committee Substitute AdoptedHouse of Representatives
  4. Jan 11PassedHouse of Representatives
  5. Jan 13Transmitted To SenateHouse of Representatives
  6. Feb 15Referred To FinanceSenate
  7. Feb 28Title Suff Do Pass As AmendedSenate
  8. Mar 8Died On CalendarSenate