Description: Tax Commissioner; remove authority to review his decisions on income, corporate and estate tax issues on appeal.
Bill Text: [Introduced]
History of Actions:
|1||01/12 (H) Referred To Ways and Means|
|2||02/01 (H) Died In Committee|
|Effective date||July 1, 2005|
|Deadline||General Bill/Constitutional Amendment|
|Vote type required||Majority|
Principal Author: Guice
Code Sections: A 027-0007-0071, A 027-0013-0043, A 027-0009-0047, A 027-0007-0315
Title: AN ACT TO AMEND SECTIONS 27-7-71, 27-13-43, 27-9-47 AND 27-7-315, MISSISSIPPI CODE OF 1972, TO REMOVE THE AUTHORITY OF THE CHAIRMAN OF THE TAX COMMISSION TO REVIEW HIS DECISIONS ON ISSUES OF INCOME TAX, CORPORATE TAX AND ESTATE TAX WHEN THE ISSUES ARE APPEALED; TO PROVIDE THAT THE BOARD OF REVIEW SHALL REVIEW DECISIONS PREVIOUSLY REVIEWED BY THE TAX COMMISSIONER; AND FOR RELATED PURPOSES.
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