l9n/ Mississippi

2022 Regular Session

Senate Bill 2757

Tax amnesty; establish a program for tax liabilities that accrued after January 1, 2005, and before December 31, 2019.

Did not become law. It stopped in the Senate's Finance Committee on February 1, 2022. The 2022 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-3-79, MISSISSIPPI CODE OF 1972, TO REQUIRE THE DEPARTMENT OF REVENUE TO ESTABLISH AN AMNESTY PROGRAM FOR TAXPAYERS HAVING AN UNPAID TAX LIABILITY DUE AFTER JANUARY 1, 2005, AND BEFORE DECEMBER 31, 2019; TO PROVIDE THAT THE PROGRAM SHALL BEGIN ON SEPTEMBER 1, 2022, AND END ON DECEMBER 31, 2022; TO PROVIDE THAT TAX AMNESTY SHALL BE AVAILABLE TO ANY TAXPAYER WHO IS LIABLE FOR TAXES ADMINISTERED BY THE DEPARTMENT, INCLUDING, BUT NOT LIMITED TO, TAXPAYERS SUBJECT TO TAX-RELATED CRIMINAL INVESTIGATIONS OR PROSECUTION, TO INTEREST AND PENALTIES COLLECTED UNDER THE INTERNATIONAL FUEL TAX AGREEMENT OR INTERNATIONAL REGISTRATION PLAN, TO ESTIMATED PAYMENTS MADE UNDER THE MISSISSIPPI INCOME TAX WITHHOLDING LAW OF 1968 OR TO ANY TAXPAYER WHO PARTICIPATED IN THE 2004 TAX AMNESTY PROGRAM; TO PROVIDE THAT ALL INTEREST AND PENALTIES THAT HAVE ACCRUED SINCE A LIABILITY BECAME A FINALLY DETERMINED TAX LIABILITY SHALL BE WAIVED FOR AN ELIGIBLE TAXPAYER WHO MAKES A TOTAL PAYMENT OF THE ORIGINAL TAX LIABILITY DURING THE AMNESTY PERIOD; 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 17 to February 1, 2022, 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 action2 actions on 2 days

In the SenateJan 17 to Feb 1 · stopped15 days

FinanceJan 17 to Feb 1 · stopped15 days

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 17 – Feb 1

  1. Referred to the Senate committee on Finance
  2. Died in committee in the Senate
All 2 actions, as published