l9n/ Mississippi

2021 Regular Session

House Bill 1095

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

Became law as Chapter 461, Laws of 2021, signed April 16, 2021, 88 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AUTHORIZE THE 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, UPON THE ADVICE OF THE ATTORNEY GENERAL, 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 IF THE SETTLEMENT AGREEMENT IS APPROVED BY THE GOVERNOR, THE 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 AMEND SECTION 31-19-29, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE COMMISSIONER OF REVENUE AND THE DEPARTMENT OF REVENUE TO PROVIDE CERTAIN INFORMATION REGARDING DOUBTFUL CLAIMS TO THE ATTORNEY GENERAL OR HIS DESIGNATED REPRESENTATIVE; TO AMEND SECTIONS 27-3-73, 27-7-83, 27-13-57 AND 27-65-81, 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 House of Representatives

Its course

January 18 to April 16, 2021, 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 action24 actions on 16 days

In the House of RepresentativesJan 18 to Feb 1124 days

Ways and MeansJan 18 to Feb 215 days

In the SenateFeb 11 to Mar 926 days

FinanceFeb 18 to Mar 212 days

Accountability, Efficiency, TransparencyMar 2 to Mar 20 days

Back in the House of RepresentativesMar 9 to Apr 123 days

With the GovernorApr 1 to Apr 1615 days

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentPending

  • House of Representatives floor amendmentPending

  • Senate floor amendmentAdopted

    Adopted Mar 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 Jan 18 – Feb 11

  1. Jan 18Referred to the House committee on Ways and Means
  2. Feb 2Reported from committee in the House: title sufficient, do pass as amended
  3. Feb 11Amended in the House
  4. Passed the House as amended

In the Senate Feb 12 – Mar 9

  1. Feb 12Sent to the Senate
  2. Feb 18Referred to the Senate committees on Finance and on Accountability, Efficiency, Transparency
  3. Mar 2Reported from FI to AC in the Senate: title sufficient, do pass
  4. Reported from committee in the Senate: title sufficient, do pass
  5. Mar 9Passed the Senate

Back in the House of Representatives Mar 9 – Apr 1

  1. Mar 9Motion in the Senate to reconsider entered
  2. Mar 10Reconsidered in the Senate
  3. Amended in the Senate
  4. Passed the Senate as amended
  5. Mar 11Returned to the House to concur in the Senate's amendments
  6. Mar 17Declined in the House to concur, and invited a conference
  7. Mar 23Conferees named in the House: Lamar, Steverson and Massengill
  8. Mar 24Conferees named in the Senate: Harkins, Johnson and Blount
  9. Mar 29Conference report filed in the Senate
  10. Conference report filed in the House
  11. Mar 30Conference report adopted in the Senate
  12. Conference report adopted in the House
  13. Apr 1Enrolled bill signed in the House

To the Governor Apr 1 – Apr 16

  1. Apr 1Enrolled bill signed in the Senate
  2. Apr 16Approved by the Governor
All 24 actions, as published
  1. Jan 18Referred To Ways and MeansHouse of Representatives
  2. Feb 2Title Suff Do Pass As AmendedHouse of Representatives
  3. Feb 11AmendedHouse of Representatives
  4. Feb 11Passed As AmendedHouse of Representatives
  5. Feb 12Transmitted To SenateHouse of Representatives
  6. Feb 18Referred To Finance;Accountability, Efficiency, TransparencySenate
  7. Mar 2DR - TSDP: FI To ACSenate
  8. Mar 2Title Suff Do PassSenate
  9. Mar 9PassedSenate
  10. Mar 9Motion to Reconsider EnteredSenate
  11. Mar 10ReconsideredSenate
  12. Mar 10AmendedSenate
  13. Mar 10Passed As AmendedSenate
  14. Mar 11Returned For ConcurrenceSenate
  15. Mar 17Decline to Concur/Invite ConfHouse of Representatives
  16. Mar 23Conferees Named Lamar,Steverson,MassengillHouse of Representatives
  17. Mar 24Conferees Named Harkins,Johnson,BlountSenate
  18. Mar 29Conference Report FiledSenate
  19. Mar 29Conference Report FiledHouse of Representatives
  20. Mar 30Conference Report AdoptedSenate
  21. Mar 30Conference Report AdoptedHouse of Representatives
  22. Apr 1Enrolled Bill SignedHouse of Representatives
  23. Apr 1Enrolled Bill SignedSenate
  24. Apr 16Approved by GovernorGovernor