Mississippi Legislature
2005 Regular Session

House Bill 1255

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Bill Text

History of Actions

Background

Title

Description: Sales tax; revise provisions regarding closure of business for failure to remit (STC).

Bill Text: [Introduced]

History of Actions:

1 01/17 (H) Referred To Ways and Means
2 02/01 (H) Died In Committee

Background Information:

Effective dateJuly 1, 2005
DispositionDead
DeadlineGeneral Bill/Constitutional Amendment
RevenueNo
Vote type requiredMajority

House Committee:

Principal Author: Watson

Title: AN ACT TO AUTHORIZE THE STATE TAX COMMISSION TO CLOSE THE BUSINESS OF ANY TAXPAYER WHO HAS FAILED TO FILE THREE SALES OR USE TAX RETURNS AND PAYMENTS DURING ANY CONSECUTIVE TWENTY-FOUR-MONTH PERIOD; TO PROVIDE FOR NOTICE OF THE CLOSURE; TO PROVIDE THE METHODS BY WHICH THE TAXPAYER MAY AVOID THE CLOSURE OF THE BUSINESS; TO PROVIDE FOR APPEALS OF THE CLOSURE TO A HEARING OFFICER APPOINTED BY THE CHAIRMAN OF THE STATE TAX COMMISSION; TO PROVIDE THE PROCEDURES TO BE UTILIZED BY THE HEARING OFFICER IN CONDUCTING A HEARING; TO PROVIDE FOR JUDICIAL REVIEW OF THE DECISIONS OF THE HEARING OFFICER; TO PROVIDE THE PROCEDURE FOR THE CLOSURE OF A BUSINESS; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 02/01/05 at 18:17.

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