MISSISSIPPI LEGISLATURE

2024 Regular Session

To: Finance

By: Senator(s) Michel (By Request)

Senate Bill 2319

AN ACT TO REQUIRE THE DEPARTMENT OF REVENUE TO SEND TAXPAYER NOTICES, INCLUDING, BUT NOT LIMITED TO, ASSESSMENT NOTICES, BY CERTIFIED MAIL, RETURN RECEIPT REQUESTED; AND FOR RELATED PURPOSES.

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

SECTION 1.  The Department of Revenue shall send taxpayer notices, including, but not limited to, assessment notices, by certified mail, return receipt requested.

     SECTION 2.  This act shall take effect and be in force from and after July 1, 2024.