Mississippi Legislature
2002 Regular Session

House Bill 1417

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Bill Text

History of Actions

Amendments

Background

Title

Description: Income tax; provide for discretionary rather than mandatory interest/penalty in case of underpayment or failure to pay tax (STC).

Bill Text: [Introduced] [Passed House] [Sent to Governor]

History of Actions:

1 01/21 (H) Referred To Ways and Means
2 01/30 (H) Title Suff Do Pass
3 02/06 (H) Amendment Failed
4 02/06 (H) Passed
5 02/08 (H) Transmitted To Senate
6 02/11 (S) Referred To Finance
7 02/14 (S) Title Suff Do Pass
8 03/06 (S) Passed
9 03/07 (S) Transmitted To House
10 03/12 (H) Enrolled Bill Signed
11 03/13 (S) Enrolled Bill Signed
12 03/19 Approved by Governor

Amendments:

Lost [H] Amendment No 1

Background Information:

Effective datePassage
DispositionLaw
DeadlineGeneral Bill/Constitutional Amendment
RevenueNo
Vote type requiredThree/Fifths
Chapter number414

House Committee:

Senate Committee:

Principal Author: McCoy

Code Sections: A 027-0007-0051, A 027-0007-0053

Title: AN ACT TO AMEND SECTIONS 27-7-51 AND 27-7-53, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A TAXPAYER MAKES AN UNDERPAYMENT INCOME TAX, FAILS TO FILE AN INCOME TAX RETURN OR FAILS TO PAY INCOME TAX, THE ASSESSMENT OF INTEREST AND PENALTIES AGAINST THE TAXPAYER FOR SUCH UNDERPAYMENT OR FAILURE SHALL BE DISCRETIONARY RATHER THAN MANDATORY; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 03/19/02 at 00:01.

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2002/html/History/HB/HB1417.htm