MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Ways and Means

By: Representative Davis (7th)

AN ACT TO AMEND SECTION 27-67-19, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IN THE CASE OF A TAXPAYER WHO MAKES A PURCHASE OUTSIDE THE STATE OF MISSISSIPPI AND PAYS NO USE TAX ON THE PURCHASE IN THE OTHER STATE, THE INTEREST AND DAMAGES THAT THE STATE TAX COMMISSION MAY IMPOSE UPON THE TAXPAYER SHALL RUN FROM THE DATE THAT THE TAX COMMISSION NOTIFIES THE TAXPAYER OF THE REQUIREMENT TO PAY ANY USE TAX ON SUCH PURCHASE; AND FOR RELATED PURPOSES. 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 27-67-19, Mississippi Code of 1972, is amended as follows:

27-67-19. The commissioner may grant a reasonable extension of time for making any return and paying the tax due thereon, but the time for filing any such return shall not be extended beyond the twentieth of the month next succeeding the regular due date of such return without the imposition of interest at the rate of one percent (1%) per month, or fractional part of a month, from the regular due date of such return until the tax is paid.

For persistent, willful or recurring failure to make any return and pay the tax shown thereby to be due, by the time specified herein, there shall be added to the amount of tax shown to be due, ten percent (10%) damages, or interest at the rate of one percent (1%) per month, or both.

From and after July 1, 1997, in the case of a taxpayer who makes a purchase outside the State of Mississippi and pays no use tax on the purchase in the other state, the interest and damages authorized under this section shall run from the date that the tax commission notifies the taxpayer of the requirement to pay any use tax on such purchase.

SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the use tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the use tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

SECTION 3. This act shall take effect and be in force from and after July 1, 1997.