MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Constitution

By: Senator(s) Tollison, Carlton, Kirby

A CONCURRENT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 100, MISSISSIPPI CONSTITUTION OF 1890, TO PROVIDE THAT THE LEGISLATURE MAY ENACT GENERAL LAWS AUTHORIZING THE STATE TAX COMMISSION TO COMPROMISE INCOME TAX LIABILITY WHEN NECESSARY TO ENSURE PAYMENT.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI, That the following amendment to the Mississippi Constitution of 1890 is proposed to the qualified electors of the state:

Amend Section 100, Mississippi Constitution of 1890, to read as follows:

Section 100. No obligation or liability of any person, association or corporation held or owned by this state, or levee board, or any county, city or town thereof, shall ever be remitted, released or postponed, or in any way diminished by the Legislature, nor shall the liability or obligation be extinguished except by payment thereof into the proper treasury; nor shall the liability or obligation be exchanged or transferred except upon payment of its face value; however, the Legislature may provide by general law for the compromise of doubtful claims and may enact general laws authorizing the State Tax Commission to compromise income tax liability when necessary to ensure payment.

BE IT FURTHER RESOLVED, That this amendment shall be submitted to the qualified electors at an election to be held on the first Tuesday after the first Monday of November 2000, as provided by Section 273 of the Constitution and by law.

BE IT FURTHER RESOLVED, That the explanation of this proposed constitutional amendment for the ballot shall read as follows: "This amendment will allow the Legislature to pass a law which authorizes the State Tax Commission to negotiate with individuals and businesses to settle outstanding income tax liability in an amount less than the actual liability when necessary to ensure payment."