2021
Regular Session
Department of Revenue; authorize to compromise and settle certain tax liabilities.
AN ACT TO AUTHORIZE THE COMMISSIONER OF REVENUE TO DEVELOP PROCEDURES FOR THE RECEIPT AND CONSIDERATION OF OFFERS TO COMPROMISE AND SETTLE FINALLY DETERMINED TAX LIABILITIES THAT ARE DOUBTFUL CLAIMS; TO AUTHORIZE THE COMMISSIONER OF REVENUE, UPON THE ADVICE OF THE ATTORNEY GENERAL, TO ENTER INTO AN AGREEMENT WITH A TAXPAYER UNDER WHICH A FINALLY DETERMINED TAX LIABILITY THAT IS A DOUBTFUL CLAIM IS SETTLED AND COMPROMISED; TO PROVIDE THAT IF THE SETTLEMENT AGREEMENT IS APPROVED BY THE GOVERNOR, THE AGREEMENT SHALL BE BINDING AND A TAXPAYER'S LIABILITIES FOR TAXES, INTEREST AND PENALTIES WILL BE FULLY AND FINALLY COMPROMISED; TO PROVIDE THAT IF THE COMMISSIONER OF REVENUE LATER DETERMINES THAT THE TAXPAYER MISREPRESENTED THE FINANCIAL CONDITION OF THE TAXPAYER OR ANY PROPERTY BELONGING TO THE TAXPAYER OR OTHER PERSON LIABLE FOR THE TAX, ALL COMPROMISED LIABILITIES MAY BE REESTABLISHED; TO AMEND SECTION 31-19-27, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A DOUBTFUL CLAIM IS A CLAIM FOR A FINALLY DETERMINED TAX LIABILITY FOR WHICH A NOTICE OF TAX LIEN HAS BEEN ENROLLED IN THE UNIFORM STATE TAX LIEN REGISTRY AND FOR THE COLLECTION OF WHICH THE ORDINARY PROCESS OF LAW HAS BEEN INEFFECTUAL; TO AMEND SECTION 31-19-29, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE COMMISSIONER OF REVENUE AND THE DEPARTMENT OF REVENUE TO PROVIDE CERTAIN INFORMATION REGARDING DOUBTFUL CLAIMS TO THE ATTORNEY GENERAL OR HIS DESIGNATED REPRESENTATIVE; TO AMEND SECTIONS 27-3-73, 27-7-83, 27-13-57 AND 27-65-81, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
11/09/21 at 12:48
H
B
1095
House Bill 1095
HB 1095
H
Law
General Bill/Constitutional Amendment
No
Majority
July 1, 2021
461
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
Accountability, Efficiency, Transparency
F
../../Senate_cmtes/AC.xml
Lamar
../../House_authors/Lamar.xml
A
../../code_sections/031/00190027.xml
A
../../code_sections/031/00190029.xml
A
../../code_sections/027/00030073.xml
A
../../code_sections/027/00070083.xml
A
../../code_sections/027/00130057.xml
A
../../code_sections/027/00650081.xml
1
01/18 (H) Referred To Ways and Means
2
02/02 (H) Title Suff Do Pass As Amended
3
02/11 (H) Amended
4
02/11 (H) Passed As Amended
../../../../2021/pdf/votes/house/0380034.pdf
5
02/12 (H) Transmitted To Senate
6
02/18 (S) Referred To Finance;Accountability, Efficiency, Transparency
7
03/02 (S) DR - TSDP: FI To AC
8
03/02 (S) Title Suff Do Pass
9
03/09 (S) Passed
../../../../2021/pdf/votes/senate/0640017.pdf
10
03/09 (S) Motion to Reconsider Entered
11
03/10 (S) Reconsidered
12
03/10 (S) Amended
13
03/10 (S) Passed As Amended
../../../../2021/pdf/votes/senate/0650046.pdf
14
03/11 (S) Returned For Concurrence
15
03/17 (H) Decline to Concur/Invite Conf
16
03/23 (H) Conferees Named Lamar,Steverson,Massengill
17
03/24 (S) Conferees Named Harkins,Johnson,Blount
18
03/29 (S) Conference Report Filed
19
03/29 (H) Conference Report Filed
20
03/30 (S) Conference Report Adopted
../../../../2021/pdf/votes/senate/0850006.pdf
21
03/30 (H) Conference Report Adopted
../../../../2021/pdf/votes/house/0850010.pdf
22
04/01 (H) Enrolled Bill Signed
23
04/01 (S) Enrolled Bill Signed
24
04/16 Approved by Governor
../../../../documents/2021/pdf/HB/1000-1099/HB1095SG.pdf
../../../../documents/2021/dt/HB/1000-1099/HB1095SG.pdf
../../../../documents/2021/html/HB/1000-1099/HB1095SG.htm
../../../../documents/2021/pdf/HB/1000-1099/HB1095IN.pdf
../../../../documents/2021/dt/HB/1000-1099/HB1095IN.pdf
../../../../documents/2021/html/HB/1000-1099/HB1095IN.htm
../../../../documents/2021/pdf/HB/1000-1099/HB1095PS.pdf
../../../../documents/2021/dt/HB/1000-1099/HB1095PS.pdf
../../../../documents/2021/html/HB/1000-1099/HB1095PS.htm
../../../../documents/2021/pdf/HB/1000-1099/HB1095SG.pdf
../../../../documents/2021/dt/HB/1000-1099/HB1095SG.pdf
../../../../documents/2021/html/HB/1000-1099/HB1095SG.htm
../../../../documents/2021/pdf/cr/HB1095CR.pdf
../../../../documents/2021/dt/cr/HB1095CR.pdf
../../../../documents/2021/html/cr/HB1095CR.htm
Conference Report
Amendment Report for House Bill No. 1095
../../../../documents/2021/pdf/sam/Amendment_Report_for_HB1095.pdf
../../../../../documents/2021/html/sam/Amendment_Report_for_HB1095.htm
Committee Amendment No 1
Adopted
../../../../documents/2021/pdf/ham/HB1095_H_Cmte_Amend_01.pdf
../../../../../documents/2021/html/ham/HB1095_H_Cmte_Amend_01.htm
Voice Vote
Amendment No 2
Adopted
../../../../documents/2021/pdf/ham/HB1095_H_Amend_02.pdf
../../../../../documents/2021/html/ham/HB1095_H_Amend_02.htm
Voice Vote
Amendment No 1
Adopted
../../../../documents/2021/pdf/sam/HB1095_S_Amend_01.pdf
../../../../../documents/2021/html/sam/HB1095_S_Amend_01.htm
Voice Vote
N
../../../../documents/2021/pdf/fiscalnotes/HB1095.pdf