Mississippi Legislature
2005 Regular Session

House Bill 53

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Bill Text

History of Actions

Background

Title

Description: Income tax; authorize State Tax Commission to allow taxpayers owing additional tax to pay through installment agreement.

Bill Text: [Introduced]

History of Actions:

1 01/04 (H) Referred To Ways and Means
2 02/01 (H) Died In Committee

Background Information:

Effective dateJanuary 1, 2006
DispositionDead
DeadlineGeneral Bill/Constitutional Amendment
RevenueNo
Vote type requiredThree/Fifths

House Committee:

Principal Author: Fleming

Code Section: A 027-0007-0053

Title: AN ACT TO AMEND SECTION 27-7-53, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A TAXPAYER FILING AN INDIVIDUAL INCOME TAX RETURN WHO OWES ADDITIONAL INCOME TAX IN AN AMOUNT IN EXCESS OF $75.00 BUT NOT IN EXCESS OF $3,000.00, MAY REQUEST THAT THE CHAIRMAN OF THE STATE TAX COMMISSION ALLOW THE TAXPAYER TO PAY THE ADDITIONAL TAX THROUGH AN INSTALLMENT AGREEMENT; TO PROVIDE THAT THE CHAIRMAN OF THE STATE TAX COMMISSION MAY ALLOW SUCH A TAXPAYER TO PAY THE ADDITIONAL INCOME TAX THROUGH AN INSTALLMENT AGREEMENT IF THE CHAIRMAN OF THE STATE TAX COMMISSION DETERMINES THE TAXPAYER IS FINANCIALLY UNABLE TO PAY THE ADDITIONAL TAX AND CERTAIN OTHER CONDITIONS ARE SATISFIED; AND FOR RELATED PURPOSES.


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

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