Mississippi Legislature
2007 Regular Session

House Bill 1104

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Bill Text

History of Actions

Background

Title

Description: Income tax; increase the penalty for grossly negligent preparations of returns by a preparer.

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

History of Actions:

1 01/15 (H) Referred To Judiciary A;Ways and Means
2 01/25 (H) DR - TSDP: JA To WM
3 01/25 (H) DR - TSDP: WM To JA
4 01/25 (H) Title Suff Do Pass
5 02/07 (H) Passed   {Vote}
6 02/08 (H) Transmitted To Senate
7 02/09 (S) Referred To Finance
8 02/22 (S) Title Suff Do Pass
9 02/28 (S) Passed   {Vote}
10 03/01 (S) Transmitted To House
11 03/07 (H) Enrolled Bill Signed
12 03/08 (S) Enrolled Bill Signed
13 03/15 Approved by Governor

Background Information:

Effective dateJuly 1, 2007
DispositionLaw
DeadlineGeneral Bill/Constitutional Amendment
RevenueNo
Vote type requiredMajority
Chapter number375

House Committees:

Senate Committee:

Principal Author: Watson

Additional Author: Fleming

Code Section: A 027-0007-0087

Title: AN ACT TO AMEND SECTION 27-7-87, MISSISSIPPI CODE OF 1972, TO INCREASE THE PENALTY FOR GROSSLY NEGLIGENT PREPARATION OF AN INCOME TAX RETURN BY A PREPARER; TO PROVIDE THAT CERTAIN ACTIONS BY A PREPARER SHALL BE CONSIDERED TO BE GROSSLY NEGLIGENT; TO REQUIRE THE CHAIRMAN OF THE STATE TAX COMMISSION TO SEEK TO ENJOIN PREPARERS WHO ARE PENALIZED UNDER THIS SECTION FROM CONTINUING TO PREPARE INCOME TAX RETURNS FOR OTHER PERSONS; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 04/04/07 at 09:36.

End Of Document
2007/pdf/History/HB/HB1104.htm