History of Actions | Background | Title |
Description: Income tax; require taxpayer to provide documentary evidence to support amount claimed as gambling losses.
| 1 | 01/19/98 | (H) | Referred To Ways and Means | |
| 2 | 02/03/98 | (H) | Died In Committee |
| Effective date | July 1, 1998 | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| 3/5ths vote required | Yes |
House Committee:
Principal Author: Stribling
Code Sections: A 027-0007-0051, A 027-0007-0071, A 027-0007-0073, BF 027-0007-0017
Title: AN ACT TO AMEND SECTIONS 27-7-51, 27-7-71 AND 27-7-73, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT WHEN THERE IS A DISPUTE BETWEEN THE STATE TAX COMMISSION AND A TAXPAYER REGARDING THE TAXPAYER'S INCOME TAX LIABILITY BECAUSE THE COMMISSION DISAGREES WITH THE AMOUNT CLAIMED BY THE TAXPAYER AS GAMBLING LOSSES, THE TAXPAYER SHALL HAVE THE BURDEN OF PROVING WITH SATISFACTORY DOCUMENTARY EVIDENCE THE AMOUNT CLAIMED AS GAMBLING LOSSES; TO BRING FORWARD SECTION 27-7-17, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF AMENDMENT; AND FOR RELATED PURPOSES.
End Of Document
1998/History/HB\HB1312.htm