l9n/ Mississippi

2020 Regular Session

House Bill 861

Taxation; authorize Commissioner of Revenue to reduce a tax assessment based on additional information after order of Board of Tax Appeals.

Became law as Chapter 448, Laws of 2020, signed July 7, 2020, 144 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-77-5, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE COMMISSIONER OF REVENUE TO REDUCE A TAX LIABILITY BASED ON ADDITIONAL INFORMATION OR DOCUMENTATION PROVIDED BY A TAXPAYER AFTER THE BOARD OF TAX APPEALS HAS ISSUED AN ORDER; TO PROVIDE THAT THE COMMISSIONER SHALL HAVE 30 DAYS TO ISSUE A DETERMINATION, DURING WHICH THE 60-DAY PERIOD FOR APPEAL TO THE CHANCERY COURT SHALL BE TOLLED; 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

Its course

February 14 to July 7, 2020, 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 action19 actions on 17 days

In the House of RepresentativesFeb 14 to Mar 520 days

Ways and MeansFeb 14 to Feb 2713 days

In the SenateMar 5 to Jun 1097 days

FinanceMay 11 to Jun 424 days

Back in the House of RepresentativesJun 10 to Jun 3020 days

With the GovernorJun 30 to Jul 77 days

Amendments

Each amendment offered, and what became of it.

  • Senate committee amendmentAdopted

    Adopted Jun 10

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 Feb 14 – Mar 5

  1. Feb 14Referred to the House committee on Ways and Means
  2. Feb 27Reported from committee in the House: title sufficient, do pass
  3. Mar 5Passed the House

In the Senate Mar 6 – Jun 10

  1. Mar 6Sent to the Senate
  2. May 11Referred to the Senate committee on Finance
  3. Jun 4Reported from committee in the Senate: title sufficient, do pass as amended
  4. Jun 10Amended in the Senate
  5. Passed the Senate as amended

Back in the House of Representatives Jun 11 – Jun 30

  1. Jun 11Returned to the House to concur in the Senate's amendments
  2. Jun 16Declined in the House to concur, and invited a conference
  3. Jun 18Conferees named in the House: Lamar, Steverson and Massengill
  4. Jun 22Conferees named in the Senate: Harkins, Blount and Boyd
  5. Jun 24Conference report filed in the Senate
  6. Conference report filed in the House
  7. Jun 25Conference report adopted in the Senate
  8. Jun 26Conference report adopted in the House
  9. Jun 30Enrolled bill signed in the House

To the Governor Jul 1 – Jul 7

  1. Jul 1Enrolled bill signed in the Senate
  2. Jul 7Approved by the Governor
All 19 actions, as published
  1. Feb 14Referred To Ways and MeansHouse of Representatives
  2. Feb 27Title Suff Do PassHouse of Representatives
  3. Mar 5PassedHouse of Representatives
  4. Mar 6Transmitted To SenateHouse of Representatives
  5. May 11Referred To FinanceSenate
  6. Jun 4Title Suff Do Pass As AmendedSenate
  7. Jun 10AmendedSenate
  8. Jun 10Passed As AmendedSenate
  9. Jun 11Returned For ConcurrenceSenate
  10. Jun 16Decline to Concur/Invite ConfHouse of Representatives
  11. Jun 18Conferees Named Lamar,Steverson,MassengillHouse of Representatives
  12. Jun 22Conferees Named Harkins,Blount,BoydSenate
  13. Jun 24Conference Report FiledSenate
  14. Jun 24Conference Report FiledHouse of Representatives
  15. Jun 25Conference Report AdoptedSenate
  16. Jun 26Conference Report AdoptedHouse of Representatives
  17. Jun 30Enrolled Bill SignedHouse of Representatives
  18. Jul 1Enrolled Bill SignedSenate
  19. Jul 7Approved by GovernorGovernor