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]
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 |
Effective date | July 1, 2007 | |
Disposition | Dead | |
Deadline | General Bill/Constitutional Amendment | |
Revenue | No | |
Vote type required | Majority |
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.
End Of Document
2007/html/History/SB/SB2365.htm