Bill Text | History of Actions | Background | Title |
Description: Income tax; revise when interest begins to run and rate of interest on payment of additional tax where taxpayer has made underpayment.
Bill Text: [Introduced]
| 1 | 01/02 (H) Referred To Ways and Means | |
| 2 | 01/30 (H) Died In Committee |
| Effective date | July 1, 2001 | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| Vote type required | Three/Fifths |
House Committee:
Principal Author: Cameron
Code Sections: A 027-0007-0051, A 027-0007-0053
Title: AN ACT TO AMEND SECTIONS 27-7-51 AND 27-7-53, MISSISSIPPI CODE OF 1972, TO REVISE WHEN INTEREST BEGINS TO RUN ON A PAYMENT OF ADDITIONAL INCOME TAX OWED BY A TAXPAYER WHEN THE STATE TAX COMMISSION OR INTERNAL REVENUE SERVICE DETERMINES THAT A TAXPAYER HAS MADE AN UNDERPAYMENT OF INCOME TAX; TO REVISE THE AMOUNT OF INTEREST AND PENALTY THAT MAY BE ASSESSED ON SUCH ADDITIONAL TAX; AND FOR RELATED PURPOSES.
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2001/html/History/HB/HB0276.htm