Bill Text | History of Actions | Background | Title |
Description: Income taxation; Chairman of STC may extend refund request time limit for taxpayer upon making certain findings.
Bill Text: [Introduced]
| 1 | 02/23 (S) Referred To Finance | |
| 2 | 03/09 (S) Died In Committee |
| Effective date | Passage | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| Vote type required | Majority |
Senate Committee:
Principal Author: Michel
Code Section: A 027-0007-0313
Title: AN ACT TO AMEND SECTION 27-7-313, MISSISSIPPI CODE OF 1972, TO AUTHORIZE INCOME TAX REFUNDS TO A TAXPAYER AFTER THE THREE-YEAR TIME LIMIT IF THE CHAIRMAN OF THE STATE TAX COMMISSION FINDS THAT THE FAILURE OF THE TAXPAYER TO TIMELY REQUEST THE REFUND IS DUE TO CIRCUMSTANCES BEYOND THE CONTROL OF THE TAXPAYER; AND FOR RELATED PURPOSES.
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2004/html/History/SB/SB2868.htm