Bill Text | History of Actions | Background | Title |
Description: State Tax Commission; require to communicate with person representing taxpayer in tax matters.
Bill Text: [Introduced]
1 | 01/15 (S) Referred To Judiciary | |
2 | 01/30 (S) Died In Committee |
Effective date | July 1, 2001 | |
Disposition | Dead | |
Deadline | General Bill/Constitutional Amendment | |
Revenue | No | |
Vote type required | Majority |
Senate Committee:
Principal Author: Hyde-Smith
Title: AN ACT TO PROVIDE THAT IF A TAXPAYER HAS FILED WRITTEN DOCUMENTATION WITH THE STATE TAX COMMISSION INDICATING THAT THE TAXPAYER IS REPRESENTED BY ANOTHER PERSON REGARDING ANY MATTER UNDER THE TAX LAWS OF THIS STATE OR THE UNITED STATES INTERNAL REVENUE CODE, THE COMMISSION SHALL COMMUNICATE ONLY WITH THE TAXPAYER'S REPRESENTATIVE ABOUT THE SUBJECT OF THE REPRESENTATION AND SHALL NOT COMMUNICATE WITH THE TAXPAYER ABOUT THE SUBJECT OF THE REPRESENTATION UNLESS THE TAXPAYER'S REPRESENTATIVE AUTHORIZES THE COMMISSION TO DO SO; AND FOR RELATED PURPOSES.
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2001/html/History/SB/SB2716.htm