MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Finance

By: Senator(s) Hawks, Dickerson, Scoper, Harvey

AN ACT TO REQUIRE THE STATE TAX COMMISSION TO ANNUALLY NOTIFY INDIVIDUAL TAXPAYERS IN THIS STATE OF THEIR TOTAL ESTIMATED TAX LIABILITY FOR THE PRECEDING CALENDAR YEAR; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. The State Tax Commission shall, prior to June 30 of each year, notify each individual nonbusiness taxpayer in the state in writing of the total estimated state tax liability of the taxpayer during the preceding calendar year. Such notification shall include:

(a) The amount of state income tax paid by the taxpayer;

(b) An estimate of all sales taxes paid by the taxpayer; and

(c) An estimate of all gasoline and other motor fuel taxes paid by the taxpayer.

SECTION 2. This act shall take effect and be in force from and after its passage.