Mississippi Legislature
2005 Regular Session

Senate Bill 2741

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Bill Text

History of Actions

Background

Title

Description: Sales tax; allow closure of business if sales taxes are not paid three times in a consecutive 24-month period.

Bill Text: [Introduced]

History of Actions:

1 01/17 (S) Referred To Finance
2 02/01 (S) Died In Committee

Background Information:

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

Senate Committee:

Principal Author: Robertson

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 18:21.

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