Bill Text | History of Actions | Background | Title |
Description: Income tax; increase the penalty for grossly negligent preparations of returns by a preparer.
Bill Text: [Introduced] [Passed House] [Sent to Governor]
1 | 01/15 (H) Referred To Judiciary A;Ways and Means | |
2 | 01/25 (H) DR - TSDP: JA To WM | |
3 | 01/25 (H) DR - TSDP: WM To JA | |
4 | 01/25 (H) Title Suff Do Pass | |
5 | 02/07 (H) Passed {Vote} | |
6 | 02/08 (H) Transmitted To Senate | |
7 | 02/09 (S) Referred To Finance | |
8 | 02/22 (S) Title Suff Do Pass | |
9 | 02/28 (S) Passed {Vote} | |
10 | 03/01 (S) Transmitted To House | |
11 | 03/07 (H) Enrolled Bill Signed | |
12 | 03/08 (S) Enrolled Bill Signed | |
13 | 03/15 Approved by Governor |
Effective date | July 1, 2007 | |
Disposition | Law | |
Deadline | General Bill/Constitutional Amendment | |
Revenue | No | |
Vote type required | Majority | |
Chapter number | 375 |
House Committees:
Senate Committee:
Principal Author: Watson
Additional Author: Fleming
Code Section: A 027-0007-0087
Title: AN ACT TO AMEND SECTION 27-7-87, MISSISSIPPI CODE OF 1972, TO INCREASE THE PENALTY FOR GROSSLY NEGLIGENT PREPARATION OF AN INCOME TAX RETURN BY A PREPARER; TO PROVIDE THAT CERTAIN ACTIONS BY A PREPARER SHALL BE CONSIDERED TO BE GROSSLY NEGLIGENT; TO REQUIRE THE CHAIRMAN OF THE STATE TAX COMMISSION TO SEEK TO ENJOIN PREPARERS WHO ARE PENALIZED UNDER THIS SECTION FROM CONTINUING TO PREPARE INCOME TAX RETURNS FOR OTHER PERSONS; AND FOR RELATED PURPOSES.
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2007/html/History/HB/HB1104.htm