History of Actions | Background | Title |
Description: Income tax, refund; setoff for sales tax due on certain unpaid debts.
| 1 | 01/10/97 | (H) | Referred To Ways and Means | |
| 2 | 02/04/97 | (H) | Died In Committee |
| Effective date | July 1, 1997 | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| 3/5ths vote required | No |
House Committee:
Principal Author: Dedeaux
Code Section: A 027-0065-0033
Title: AN ACT TO AUTHORIZE THE STATE TAX COMMISSION TO SETOFF AGAINST AN INCOME TAX REFUND DUE A TAXPAYER THE AMOUNT OF SALES TAX DUE ON ANY UNPAID DEBT OF AT LEAST $300.00 THAT THE TAXPAYER OWES AS A PURCHASER; TO PROVIDE THAT SUCH SETOFF SHALL BE DONE IN ACCORDANCE WITH, AS FAR AS IS PRACTICABLE, THE PROCEDURE USED BY THE STATE TAX COMMISSION TO SETOFF AGAINST AN INCOME TAX REFUND A DEBT OWED FOR CHILD SUPPORT OR MAINTENANCE; TO AMEND SECTION 27-65-33, MISSISSIPPI CODE OF 1972, TO REQUIRE A TAXPAYER TO PROVIDE THE STATE TAX COMMISSION WITH CERTAIN INFORMATION CONCERNING ANY PURCHASER WHO OWES THE TAXPAYER ANY UNPAID DEBT OF AT LEAST $300.00 FOR WHICH THE TAXPAYER SUBMITTED PAYMENT FOR SALES TAX; AND FOR RELATED PURPOSES.
End Of Document
1997/History/HB\HB0966.htm