2013
Regular Session
Sales and income tax; authorize extensions of examination period by agreement between the Commissioner of Revenue and the taxpayer.
AN ACT TO AMEND SECTIONS 27-7-49, 27-13-49 AND 27-65-42, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT EXAMINATION OF A TAXPAYER'S INCOME, FRANCHISE AND SALES TAX RETURNS SHALL BE MADE WITHIN THREE YEARS OF THE DUE DATE OR THE DATE THE RETURN WAS FILED, WHICHEVER IS LATER, UNLESS THE TAXPAYER IS PROPERLY NOTIFIED OF THE EXAMINATION WITHIN THE THREE-YEAR EXAMINATION PERIOD IN WHICH CASE THE EXAMINATION MUST BE COMPLETED WITHIN ONE YEAR AFTER THE EXPIRATION OF THE THREE-YEAR EXAMINATION PERIOD; TO PROVIDE THAT THE THREE-YEAR AND ONE-YEAR LIMITATIONS SHALL NOT APPLY IN CERTAIN CASES; TO AMEND SECTIONS 27-7-313 AND 27-73-5, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 27-65-37, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF IN AN AUDIT OF THE SALES TAX RECORDS OF A TAXPAYER BY THE DEPARTMENT OF REVENUE IT IS DETERMINED THAT DURING THE PERIOD BEING AUDITED THE TAXPAYER REPORTED AND PAID TAX IN ACCORDANCE WITH A METHOD USED DURING A PRIOR PERIOD WHICH HAD BEEN AUDITED BY THE DEPARTMENT AND NOT FOUND TO RESULT IN ANY ADDITIONAL SALES TAX DUE, THE DEPARTMENT SHALL BE ESTOPPED FROM COLLECTING ANY ADDITIONAL TAXES AS A RESULT OF THE USE OF THE PREVIOUSLY AUDITED METHOD UNDER CERTAIN CIRCUMSTANCES; AND FOR RELATED PURPOSES.
05/21/2013 at 09:11
H
B
892
House Bill 892
HB 892
H
Law
General Bill/Constitutional Amendment
No
Majority
January 1, 2013
470
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
Smith (39th)
../../House_authors/Smith_(39th).xml
Scott
../../House_authors/Scott.xml
A
../../code_sections/027/00070049.xml
A
../../code_sections/027/00130049.xml
A
../../code_sections/027/00650042.xml
A
../../code_sections/027/00070313.xml
A
../../code_sections/027/00730005.xml
A
../../code_sections/027/00650037.xml
1
01/21 (H) Referred To Ways and Means
2
01/31 (H) Title Suff Do Pass
3
02/06 (H) Passed
../../../../2013/pdf/votes/house/0300016.pdf
4
02/07 (H) Motion to Reconsider Entered (Frierson, Smith (39th), Rogers (61st))
5
02/12 (H) Reconsidered
6
02/12 (H) Amended
7
02/12 (H) Passed As Amended
../../../../2013/pdf/votes/house/0360006.pdf
8
02/14 (H) Transmitted To Senate
9
02/15 (S) Referred To Finance
10
03/05 (S) Title Suff Do Pass As Amended
11
03/07 (S) Amended
12
03/07 (S) Passed As Amended
../../../../2013/pdf/votes/senate/0590005.pdf
13
03/08 (S) Motion to Reconsider Entered
14
03/14 (S) Reconsidered
15
03/14 (S) Amended
16
03/14 (S) Passed As Amended
../../../../2013/pdf/votes/senate/0660067.pdf
17
03/18 (S) Returned For Concurrence
18
03/19 (H) Concurred in Amend From Senate
../../../../2013/pdf/votes/house/0710003.pdf
19
03/21 (S) Enrolled Bill Signed
20
03/21 (H) Enrolled Bill Signed
21
03/27 Approved by Governor
../../../../documents/2013/pdf/HB/0800-0899/HB0892SG.pdf
../../../../documents/2013/dt/HB/0800-0899/HB0892SG.pdf
../../../../documents/2013/html/HB/0800-0899/HB0892SG.htm
../../../../documents/2013/pdf/HB/0800-0899/HB0892IN.pdf
../../../../documents/2013/dt/HB/0800-0899/HB0892IN.pdf
../../../../documents/2013/html/HB/0800-0899/HB0892IN.htm
../../../../documents/2013/pdf/HB/0800-0899/HB0892PS.pdf
../../../../documents/2013/dt/HB/0800-0899/HB0892PS.pdf
../../../../documents/2013/html/HB/0800-0899/HB0892PS.htm
../../../../documents/2013/pdf/HB/0800-0899/HB0892SG.pdf
../../../../documents/2013/dt/HB/0800-0899/HB0892SG.pdf
../../../../documents/2013/html/HB/0800-0899/HB0892SG.htm
Amendment Report for House Bill No. 892
../../../../documents/2013/pdf/sam/Amendment_Report_for_HB0892.pdf
../../../../documents/2013/dt/sam/Amendment_Report_for_HB0892.pdf
../../../../../documents/2013/html/sam/Amendment_Report_for_HB0892.htm
Amendment No 1
Adopted
../../../../documents/2013/pdf/ham/HB0892_H_Amend_01.htm
../../../../../documents/2013/html/ham/HB0892_H_Amend_01.htm
Voice Vote
Committee Amendment No 1
Adopted
../../../../documents/2013/pdf/sam/HB0892_S_Cmte_Amend_01.pdf
../../../../documents/2013/dt/sam/HB0892_S_Cmte_Amend_01.pdf
../../../../../documents/2013/html/sam/HB0892_S_Cmte_Amend_01.htm
Voice Vote
Amendment No 1 to Committee Amendment No 1
Lost
../../../../documents/2013/pdf/sam/HB0892_S_Amend_01_to_Cmte_Amend_01.pdf
../../../../documents/2013/dt/sam/HB0892_S_Amend_01_to_Cmte_Amend_01.pdf
../../../../../documents/2013/html/sam/HB0892_S_Amend_01_to_Cmte_Amend_01.htm
Voice Vote
Amendment No 2 to Committee Amendment No 1
Lost
../../../../documents/2013/pdf/sam/HB0892_S_Amend_02_to_Cmte_Amend_01.pdf
../../../../../documents/2013/html/sam/HB0892_S_Amend_02_to_Cmte_Amend_01.htm
Voice Vote
Amendment No 3 to Committee Amendment No 1
Adopted
../../../../documents/2013/pdf/sam/HB0892_S_Amend_03_to_Cmte_Amend_01.pdf
../../../../documents/2013/dt/sam/HB0892_S_Amend_03_to_Cmte_Amend_01.pdf
../../../../../documents/2013/html/sam/HB0892_S_Amend_03_to_Cmte_Amend_01.htm
Voice Vote
Amendment No 4 to Committee Amendment No 1
Adopted
../../../../documents/2013/pdf/sam/HB0892_S_Amend_04_to_Cmte_Amend_01.pdf
../../../../../documents/2013/html/sam/HB0892_S_Amend_04_to_Cmte_Amend_01.htm
Voice Vote
N
../../../../documents/2013/pdf/fiscalnotes/HB0892.pdf