HB1327_S_Cmte_Amend

SECTION 1. Section 27-7-71, Mississippi Code of 1972, is amended as follows:

27-7-71. (1) A taxpayer who feels aggrieved at any action of the commissioner under Section 27-7-49, 27-7-51 or 27-7-53 may appeal to the board of review, as legally constituted and authorized by Section 27-7-79, for a hearing in the matter within thirty (30) days from the date of said action. The board of review shall grant a hearing thereon at the earliest practical date. At said hearing, the board of review shall try the issues presented, according to law and the facts, and shall within thirty (30) days from the date of the hearing make a determination * * * and notify the taxpayer of its findings. Any overpayment of tax determined by the approved order of the board of review shall be credited, or refunded, to the taxpayer. Any tax deficiency, including any penalty and interest, determined by the approved order of the board of review shall be paid by the taxpayer within thirty (30) days from the date of notification to the taxpayer, and, if the deficiency is not paid within the thirty-day period, the commissioner shall proceed to collect the deficiency under the provisions of Sections 27-7-55 through 27-7-67 * * *; provided, that within the thirty-day period the taxpayer may appeal to the State Tax Commission from the decision of the board of review, as hereinafter set out.

(2) A taxpayer who feels aggrieved at any decision by the board of review, may appeal to the State Tax Commission by petition, in writing, within thirty (30) days from the date of the decision, for a hearing upon the action or decision of the board of review. In the petition the taxpayer shall set forth the reasons such hearing should be granted. The State Tax Commission shall promptly consider the petition, grant the hearing, and notify the petitioner of the time and place fixed for the hearing. In any hearing before the State Tax Commission, two (2) members constitute a quorum. At the hearing, the State Tax Commission shall try the issues presented, according to the law and the facts, and shall, as soon as practical thereafter, notify the taxpayer of its determination. Any overpayment of tax which the State Tax Commission may determine to have been paid shall be credited or refunded to the taxpayer. Any tax deficiency, including any penalty and interest, determined by the State Tax Commission shall be paid within thirty (30) days from the date of notification of the taxpayer, and if the deficiency is not paid within said thirty-day period, the State Tax Commission shall proceed to collect the deficiency under the provisions of Sections 27-7-55 through 27-7-67; provided that within said thirty-day period the taxpayer may appeal from the decision of the State Tax Commission as hereinafter set out.

SECTION 2. Section 27-13-43, Mississippi Code of 1972, is amended as follows:

27-13-43. (1) A taxpayer who feels aggrieved at any action of the commissioner under Section 27-13-23 or 27-13-25, may appeal to the board of review, as legally constituted and authorized by Section 27-13-65, for a hearing in the matter within thirty (30) days from the date of the action. The board of review shall grant a hearing thereon at the earliest practical date. At the hearing, the board of review shall try the issues presented, according to law and the facts, and shall within thirty (30) days from the date of said hearing make a determination * * * and notify the taxpayer of its findings. Any overpayment of tax determined by the * * * order of the board of review shall be credited, or refunded, to the taxpayer. Any tax deficiency, including any penalty and interest, determined by the approved order of the board of review shall be paid by the taxpayer within thirty (30) days from the date of notification to the taxpayer and if the deficiency is not paid within the thirty-day period, the commissioner shall proceed to collect the deficiency under the provisions of Sections 27-13-29 through 27-13-41 * * *; provided, that within the thirty-day period the taxpayer may appeal to the State Tax Commission from the decision of the board of review, as hereinafter set out.

(2) A taxpayer who feels aggrieved at any decision by the board of review, may appeal to the State Tax Commission by petition, in writing, within thirty (30) days from the date of the decision, for a hearing upon the action or decision of the board of review. In the petition the taxpayer shall set forth the reasons such hearing should be granted. The State Tax Commission shall promptly consider the petition, grant the hearing, and notify the petitioner of the time and place fixed for the hearing. In any hearing before the State Tax Commission, two (2) members constitute a quorum. At the hearing, the State Tax Commission shall try the issues presented, according to the law and the facts, and shall, as soon as practical thereafter, notify the taxpayer of its determination. Any overpayment of tax which the State Tax Commission may determine to have been paid shall be credited or refunded to the taxpayer. Any tax deficiency, including any penalty and interest, determined by the State Tax Commission shall be paid within thirty (30) days from the date of notification of the taxpayer, and if the deficiency is not paid within the thirty-day period, the State Tax Commission shall proceed to collect the deficiency under the provisions of Sections 27-13-29 through 27-13-41, provided that within said thirty-day period the taxpayer may appeal from the decision of the State Tax Commission as hereinafter set out.

SECTION 3. This act shall take effect and be in force from and after July 1, 2005.