Bill Text | History of Actions | Background | Title |
Description: Income tax; authorize State Tax Commission to allow taxpayers owing additional tax to pay through installment agreement.
Bill Text: [Introduced] [Committee Substitute] [Passed House]
1 | 01/15 (H) Referred To Ways and Means | |
2 | 03/04 (H) Title Suff Do Pass Comm Sub | |
3 | 03/12 (H) Committee Substitute Adopted | |
4 | 03/12 (H) Passed | |
5 | 03/12 (H) Immediate Release | |
6 | 03/12 (H) Transmitted To Senate | |
7 | 03/16 (S) Referred To Finance | |
8 | 04/06 (S) Died In Committee |
Effective date | January 1, 2005 | |
Disposition | Dead | |
Deadline | General Bill/Constitutional Amendment | |
Revenue | No | |
Vote type required | Three/Fifths |
House Committee:
Senate Committee:
Principal Author: Fleming
Additional Author: Clarke
Code Section: A 027-0007-0053
Title: AN ACT TO AMEND SECTION 27-7-53, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A TAXPAYER FILING AN INDIVIDUAL INCOME TAX RETURN WHO OWES ADDITIONAL INCOME TAX IN AN AMOUNT IN EXCESS OF $300.00 BUT NOT IN EXCESS OF $3,000.00, MAY REQUEST THAT THE CHAIRMAN OF THE STATE TAX COMMISSION ALLOW THE TAXPAYER TO PAY THE ADDITIONAL TAX THROUGH AN INSTALLMENT AGREEMENT; TO PROVIDE THAT THE CHAIRMAN OF THE STATE TAX COMMISSION MAY ALLOW SUCH A TAXPAYER TO PAY THE ADDITIONAL INCOME TAX THROUGH AN INSTALLMENT AGREEMENT IF THE CHAIRMAN OF THE STATE TAX COMMISSION DETERMINES THE TAXPAYER IS FINANCIALLY UNABLE TO PAY THE ADDITIONAL TAX AND CERTAIN OTHER CONDITIONS ARE SATISFIED; AND FOR RELATED PURPOSES.
End Of Document
2004/html/History/HB/HB0193.htm