1998 Regular Session
To: Ways and Means
By: Representative Williams
House Bill 790
(As Passed the House)
AN ACT TO AMEND SECTION 27-75-16, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IN CASES WHERE THE STATE TAX COMMISSION USES A COLLECTION AGENCY PROVIDING DEBT COLLECTION SERVICES OUTSIDE OF THIS STATE IN ORDER TO COLLECT DELINQUENT TAXES AND THE DELINQUENT TAXES ARE PAID DIRECTLY TO THE STATE TAX COMMISSION, THE COMMISSION MAY PAY THE COLLECTION AGENCY'S COMPENSATION FEE OUT OF THE FUNDS COLLECTED; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-75-16, Mississippi Code of 1972, is amended as follows:
27-75-16. (1) The Chairman of the Mississippi State Tax Commission may enter into agreements with one or more private persons, companies, associations or corporations which provide debt collection services outside this state in order to recover taxes, including any penalties or interest thereon, owing to the State of Mississippi. An agreement may include the rate of payment and the manner in which compensation for services shall be paid. The compensation may be added to the amount of the taxes and collected as a part thereof by the contractor from the tax debtor. If the taxes or compensation for services, or both, are paid directly to the State Tax Commission, the commission is authorized to pay the contractor's compensation out of the funds collected. The chairman shall provide the necessary information for the contractor to fulfill its obligation under an agreement.
(2) At the discretion of the chairman, the contractor may, as a part of the collection process, refer the tax debt for litigation by its legal representatives in the name of the Mississippi State Tax Commission.
SECTION 2. This act shall take effect and be in force from and after July 1, 1998.