History of Actions | Background | Title |
Description: Use tax; revise method of calculating interest and damages for failure to pay in certain cases.
| 1 | 01/07/97 | (H) | Referred To Ways and Means | |
| 2 | 02/04/97 | (H) | Died In Committee |
| Effective date | July 1, 1997 | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| 3/5ths vote required | No |
House Committee:
Principal Author: Davis (7th)
Code Section: A 027-0067-0019
Title: AN ACT TO AMEND SECTION 27-67-19, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IN THE CASE OF A TAXPAYER WHO MAKES A PURCHASE OUTSIDE THE STATE OF MISSISSIPPI AND PAYS NO USE TAX ON THE PURCHASE IN THE OTHER STATE, THE INTEREST AND DAMAGES THAT THE STATE TAX COMMISSION MAY IMPOSE UPON THE TAXPAYER SHALL RUN FROM THE DATE THAT THE TAX COMMISSION NOTIFIES THE TAXPAYER OF THE REQUIREMENT TO PAY ANY USE TAX ON SUCH PURCHASE; AND FOR RELATED PURPOSES.
End Of Document
1997/History/HB\HB0665.htm