Bill Text | History of Actions | Amendments | Background | Title |
Description: State Tax Commission; provide for hearings and appeals from certain actions of.
Bill Text: [Introduced] [Committee Substitute] [Passed Senate] [Sent to Governor]
| 1 | 01/17 (S) Referred To Finance | |
| 2 | 01/20 (S) Title Suff Do Pass Comm Sub | |
| 3 | 02/07 (S) Committee Substitute Adopted | |
| 4 | 02/07 (S) Passed | |
| 5 | 02/09 (S) Transmitted To House | |
| 6 | 02/14 (H) Referred To Ways and Means | |
| 7 | 03/01 (H) Title Suff Do Pass As Amended | |
| 8 | 03/07 (H) Amended | |
| 9 | 03/07 (H) Passed As Amended | |
| 10 | 03/07 (H) Motion to Reconsider Entered | |
| 11 | 03/10 (H) Motion to Reconsider Tabled | |
| 12 | 03/11 (H) Returned For Concurrence | |
| 13 | 03/16 (S) Decline to Concur/Invite Conf | |
| 14 | 03/22 (S) Conferees Named Robertson,Ross,White | |
| 15 | 03/23 (H) Conferees Named Watson,Howell,Ellis | |
| 16 | 03/26 (H) Conference Report Filed | |
| 17 | 03/26 (S) Conference Report Filed | |
| 18 | 03/27 (S) Conference Report Adopted | |
| 19 | 03/28 (H) Conference Report Adopted | |
| 20 | 03/31 (S) Enrolled Bill Signed | |
| 21 | 04/03 (H) Enrolled Bill Signed | |
| 22 | 04/21 Approved by Governor |
| Adopted | [H] | Committee Amendment No 1 |
| [H] | Amendment Report for Senate Bill No. 2742 |
| Conference Report |
| Effective date | July 1, 2005 | |
| Disposition | Law | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| Vote type required | Three/Fifths | |
| Chapter number | 499 |
Senate Committee:
House Committee:
Principal Author: Robertson
Code Sections: A 025-0041-0003, A 027-0007-0051, A 027-0007-0053, A 027-0007-0055, A 027-0007-0079, A 027-0007-0315, A 027-0007-0317, A 027-0009-0049, A 027-0013-0023, A 027-0013-0025, A 027-0013-0029, A 027-0013-0065, A 027-0019-0048, A 027-0019-0073, A 027-0055-0535, A 027-0057-0019, A 027-0065-0027, A 027-0065-0057, A 027-0069-0009, A 027-0073-0001, A 067-0003-0029, A 067-0003-0059, A 075-0023-0025, A 025-0043-0001.102, A 025-0043-0002.103, RP 027-0003-0029, RP 027-0007-0071, RP 027-0007-0073, RP 027-0009-0047, RP 027-0013-0043, RP 027-0013-0045, RP 027-0019-0337, RP 027-0055-0041, RP 027-0055-0549, RP 027-0057-0029, RP 027-0059-0043, RP 027-0059-0317, RP 027-0061-0035, RP 027-0065-0045, RP 027-0065-0047, RP 027-0065-0049, RP 027-0067-0023, RP 027-0067-0025, RP 027-0067-0027, RP 027-0069-0043, RP 063-0021-0061
Title: AN ACT TO PROVIDE FOR THE HEARING OF APPEALS FROM ASSESSMENTS OF CERTAIN TAXES, DENIALS OF REFUND CLAIMS AND DENIALS OF WAIVERS OF TAG PENALTIES BY THE STATE TAX COMMISSION; TO PROVIDE FOR THE HEARING OF APPEALS FROM THE SUSPENSION, SURRENDER, SEIZURE OR REVOCATION OF CERTAIN PERMITS, TAGS OR TITLES ISSUED BY THE STATE TAX COMMISSION; TO PROVIDE FOR THE HEARING OF APPEALS FROM DENIALS OF REQUESTS FOR CERTAIN PERMITS, TAGS OR TITLES ISSUED OR APPROVED BY THE STATE TAX COMMISSION; TO PROVIDE FOR THE APPOINTMENT OF HEARING OFFICERS AND THE CREATION OF A BOARD OF REVIEW TO HEAR APPEALS; TO PROVIDE OPERATING PROCEDURES FOR HEARING OFFICERS AND THE BOARD OF REVIEW; TO PROVIDE THE TIME WITHIN WHICH APPEALS MUST BE MADE; TO PROVIDE THE MANNER IN WHICH SUCH APPEALS MUST BE MADE; TO PROVIDE FOR APPEALS FROM DECISIONS OF HEARING OFFICERS AND THE BOARD OF REVIEW TO THE STATE TAX COMMISSION; TO PROVIDE FOR APPEALS FROM DECISIONS OF THE STATE TAX COMMISSION; TO PROVIDE THE STANDARDS OF REVIEW OF SUCH APPEALS; TO PROHIBIT THE DISCLOSURE OF INFORMATION IN THE POSSESSION OF THE COMMISSION AND TO PROVIDE EXCEPTIONS TO SUCH PROHIBITION; TO EXEMPT CERTAIN RECORDS IN THE FILES OF THE STATE TAX COMMISSION FROM THE MISSISSIPPI PUBLIC RECORDS ACT OF 1983; TO EXEMPT CERTAIN MEETINGS AND DELIBERATIONS OF THE STATE TAX COMMISSION AND HEARING OFFICERS AND THE BOARD OF REVIEW OF THE STATE TAX COMMISSION FROM THE OPEN MEETINGS LAW; TO EXCLUDE FROM THE PROVISIONS OF THIS ACT FUNCTIONS OF THE STATE TAX COMMISSION THAT RELATE TO AD VALOREM TAXATION, THE LOCAL OPTION ALCOHOLIC BEVERAGE LAW AND THE MISSISSIPPI NATIVE WINE LAW OF 1976; TO AMEND SECTIONS 25-41-3, 27-7-51, 27-7-53, 27-7-55, 27-7-79, 27-7-315, 27-7-317, 27-9-49, 27-13-23, 27-13-25, 27-13-29, 27-13-65, 27-19-48, 27-19-73, 27-55-535, 27-57-19, 27-65-57, 27-69-9, 27-73-1, 67-3-29, 67-3-59 AND 75-23-25, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 27-65-27, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE CHAIRMAN OF THE STATE TAX COMMISSION TO REFUSE TO ISSUE TO OR REVOKE THE PERMIT TO ENGAGE IN BUSINESS UNDER THE SALES TAX LAW OF ANY PERSON WHO HAS NOT SATISFIED ALL FINALLY DETERMINED TAX LIABILITIES TO THE STATE OF MISSISSIPPI; TO AMEND SECTION 25-43-1.102, MISSISSIPPI CODE OF 1972, TO REMOVE AN EXEMPTION THAT EXPIRES ON JULY 1, 2005, FROM THE DEFINITION OF THE TERM "AGENCY" UNDER THE ADMINISTRATIVE PROCEDURES LAW; TO AMEND SECTION 25-43-2.103, MISSISSIPPI CODE OF 1972, TO MAKE IT CLEAR THAT AGENCIES MAY PROVIDE INFORMAL RESPONSES TO INQUIRIES AND THAT SUCH REPONSES SHALL NOT BE CONSIDERED DECLARATORY OPINIONS UNDER THE ADMINISTRATIVE PROCEDURES LAW; TO REPEAL SECTIONS 27-3-29, 27-7-71, 27-7-73, 27-9-47, 27-13-43, 27-13-45, 27-19-337, 27-55-41, 27-55-549, 27-57-29, 27-59-43, 27-59-317, 27-61-35, 27-65-45, 27-65-47, 27-65-49, 27-67-23, 27-67-25, 27-67-27, 27-69-43 AND 63-21-61, MISSISSIPPI CODE OF 1972, WHICH PROVIDE FOR APPEALS FROM CERTAIN ACTIONS OF THE STATE TAX COMMISSION; AND FOR RELATED PURPOSES.
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2005/html/History/SB/SB2742.htm