2013
Regular Session
Sales and income tax; authorize extensions of examination period by agreement between the Commissioner of Revenue and the taxpayer.
AN ACT TO AMEND SECTIONS 27-7-49 AND 27-65-42, MISSISSIPPI CODE OF 1972, TO REQUIRE THAT EXAMINATIONS OF A TAXPAYER'S INCOME AND SALES TAX RETURNS MUST BE COMPLETED BY THE DEPARTMENT OF REVENUE WITHIN THREE YEARS OF THE DUE DATE OR DATE THE RETURN WAS FILED UNLESS THE COMMISSIONER OF REVENUE AND THE TAXPAYER AGREE IN WRITING TO AN EXTENSION OF THE TIME PERIOD FOR THE EXAMINATION OF THE RETURN; TO PROVIDE THAT THE COMMISSIONER AND THE TAXPAYER MAY AGREE TO FURTHER EXTENSIONS OF TIME BY SUBSEQUENT WRITTEN AGREEMENTS IF THE EXTENSIONS ARE ENTERED INTO BEFORE THE EXPIRATION OF THE IMMEDIATELY PRECEDING EXTENSION AGREEMENT; TO AMEND SECTION 27-73-5, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
04/01/2013 at 20:07
S
B
2403
Senate Bill 2403
SB 2403
S
Dead
General Bill/Constitutional Amendment
No
Majority
July 1, 2013
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
Fillingane
../../Senate_authors/Fillingane.xml
A
../../code_sections/027/00070049.xml
A
../../code_sections/027/00650042.xml
A
../../code_sections/027/00730005.xml
1
01/21 (S) Referred To Finance
2
01/31 (S) Title Suff Do Pass
3
02/12 (S) Amended
4
02/12 (S) Passed As Amended
../../../../2013/pdf/votes/senate/0360003.pdf
5
02/14 (S) Transmitted To House
6
02/21 (H) Referred To Ways and Means
7
03/05 (H) Title Suff Do Pass As Amended
8
03/06 (H) Amended
9
03/06 (H) Passed As Amended
../../../../2013/pdf/votes/house/0580006.pdf
10
03/07 (H) Returned For Concurrence
11
03/27 (S) Decline to Concur/Invite Conf
12
03/29 (S) Conferees Named Fillingane,Brown,Harkins
13
03/29 (H) Conferees Named Smith (39th),Rogers (61st),Baker
14
04/01 (S) Died In Conference
../../../../documents/2013/pdf/SB/2400-2499/SB2403PS.pdf
../../../../documents/2013/dt/SB/2400-2499/SB2403PS.pdf
../../../../documents/2013/html/SB/2400-2499/SB2403PS.htm
../../../../documents/2013/pdf/SB/2400-2499/SB2403IN.pdf
../../../../documents/2013/dt/SB/2400-2499/SB2403IN.pdf
../../../../documents/2013/html/SB/2400-2499/SB2403IN.htm
../../../../documents/2013/pdf/SB/2400-2499/SB2403PS.pdf
../../../../documents/2013/dt/SB/2400-2499/SB2403PS.pdf
../../../../documents/2013/html/SB/2400-2499/SB2403PS.htm
Amendment Report for Senate Bill No. 2403
../../../../documents/2013/pdf/ham/Amendment_Report_for_SB2403.pdf
../../../../documents/2013/dt/ham/Amendment_Report_for_SB2403.pdf
../../../../../documents/2013/html/ham/Amendment_Report_for_SB2403.htm
Committee Amendment No 1
Adopted
../../../../documents/2013/pdf/ham/SB2403_H_Cmte_Amend_01.pdf
../../../../documents/2013/dt/ham/SB2403_H_Cmte_Amend_01.pdf
../../../../../documents/2013/html/ham/SB2403_H_Cmte_Amend_01.htm
Voice Vote
Amendment No 1
Adopted
../../../../documents/2013/pdf/sam/SB2403_S_Amend_01.pdf
../../../../../documents/2013/html/sam/SB2403_S_Amend_01.htm
Voice Vote
N
../../../../documents/2013/pdf/fiscalnotes/SB2403.pdf