2012
Regular Session
Business closure; authorize for failure to file tax returns or pay taxes.
AN ACT TO PROVIDE A METHOD FOR THE CLOSURE OF BUSINESSES IN MISSISSIPPI FOR THE FAILURE OF A TAXPAYER TO FILE A TAX RETURN, FAILURE TO PAY A FINALLY DETERMINED TAX LIABILITY AND/OR FAILURE TO CEASE OPERATION OF A BUSINESS AFTER A LICENSE, PERMIT OR OTHER AUTHORIZATION TO OPERATE THE BUSINESS HAS BEEN REVOKED BY THE MISSISSIPPI DEPARTMENT OF REVENUE; TO PROVIDE NOTICE TO TAXPAYERS THAT FAILURE TO MEET CERTAIN CONDITIONS WILL RESULT IN THE CLOSURE OF THE TAXPAYER'S BUSINESS; TO PROVIDE THAT IF CLOSURE OF THE TAXPAYER'S BUSINESS IS AUTHORIZED UNDER ANY OF THE CIRCUMSTANCES PROVIDED FOR IN THIS ACT AND NOTICE HAS BEEN GIVEN, THE COMMISSIONER OF REVENUE MAY ORDER THE CLOSURE OF THE BUSINESS AND PLACE A LOCK ON ALL ENTRANCES TO THE BUSINESS OR OTHERWISE SECURE THE BUSINESS SO THAT THE BUSINESS IS PHYSICALLY INACCESSIBLE AND MAY NOT BE OPERATED; TO REQUIRE THE COMMISSIONER OF REVENUE TO AFFIX A CLOSURE ORDER TO ALL ENTRANCES OF THE BUSINESS; TO AUTHORIZE THE DISCLOSURE OF CERTAIN INFORMATION; TO PROVIDE THE MANNER IN WHICH CLOSURE MAY BE AVOIDED AND TO PROVIDE FOR THE REOPENING OF A CLOSED BUSINESS; TO AMEND SECTIONS 27-3-73, 27-7-83, 27-13-57, 27-65-81 AND 27-77-15, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
04/03/12 at 16:21
H
B
1469
House Bill 1469
HB 1469
H
Dead
General Bill/Constitutional Amendment
No
Majority
July 1, 2012
Ways and Means
F
../../House_cmtes/WM.xml
Finance
T
../../Senate_cmtes/FI.xml
Smith (39th)
../../House_authors/Smith_(39th).xml
A
../../code_sections/027/00030073.xml
A
../../code_sections/027/00070083.xml
A
../../code_sections/027/00130057.xml
A
../../code_sections/027/00650081.xml
A
../../code_sections/027/00770015.xml
1
02/20 (H) Referred To Ways and Means
2
03/05 (H) Title Suff Do Pass
3
03/12 (H) Passed
../../../../2012/pdf/votes/house/0700020.pdf
4
03/13 (H) Transmitted To Senate
5
03/16 (S) Referred To Finance
6
04/03 (S) Died In Committee
../../../../documents/2012/pdf/HB/1400-1499/HB1469PS.pdf
../../../../documents/2012/html/HB/1400-1499/HB1469PS.htm
../../../../documents/2012/pdf/HB/1400-1499/HB1469IN.pdf
../../../../documents/2012/html/HB/1400-1499/HB1469IN.htm
../../../../documents/2012/pdf/HB/1400-1499/HB1469PS.pdf
../../../../documents/2012/html/HB/1400-1499/HB1469PS.htm