History of Actions | Background | Title |
Description: Sales taxation; authorize taxpayers to request a hearing on refunds of overpayments.
| 1 | 01/20/97 | (S) | Referred To Finance | |
| 2 | 02/04/97 | (S) | Died In Committee |
| Effective date | July 1, 1997 | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| 3/5ths vote required | No |
Senate Committee:
Principal Author: Horhn
Code Section: A 027-0065-0053
Title: AN ACT TO AMEND SECTION 27-65-53, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF AN OVERPAYMENT OF SALES TAXES IS NOT REFUNDED TO THE TAXPAYER WITHIN SIX MONTHS AFTER THE FINAL DATE FOR FILING THE RETURN, THE TAXPAYER MAY REQUEST A HEARING ON THE CLAIM FOR THE REFUND; TO PROVIDE FOR A REHEARING AND APPEAL FROM DECISIONS OF THE COMMISSION; TO PROVIDE THAT IF AN OVERPAYMENT OF TAX IS NOT TIMELY REFUNDED, INTEREST ON THE OVERPAYMENT SHALL ACCRUE; AND FOR RELATED PURPOSES.
End Of Document
1997/History/SB\SB2868.htm