Mississippi Legislature
2007 Regular Session

Senate Bill 2365

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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 Senate]

History of Actions:

1 01/09 (S) Referred To Finance
2 01/25 (S) Title Suff Do Pass
3 02/06 (S) Passed   {Vote}
4 02/07 (S) Transmitted To House
5 02/12 (H) Referred To Ways and Means
6 02/27 (H) Died In Committee

Background Information:

Effective dateJuly 1, 2007
DispositionDead
DeadlineGeneral Bill/Constitutional Amendment
RevenueNo
Vote type requiredMajority

Senate Committee:

House Committee:

Principal Author: Robertson

Additional Authors: Albritton, Burton, Chaney, Chassaniol, Clarke, Jordan, King

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.


Information pertaining to this measure was last updated on 02/27/07 at 16:29.

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