MISSISSIPPI LEGISLATURE
2005 5th Extraordinary Session
To: Ways and Means
By: Representative Brown, Watson, Akins, Aldridge, Arinder, Bailey, Baker (74th), Baker (8th), Banks, Barnett, Beckett, Bentz, Blackmon, Bondurant, Bounds, Broomfield, Buck, Burnett, Calhoun, Carlton, Chism, Clark, Clarke, Coleman (29th), Coleman (65th), Compretta, Cummings, Davis, Dedeaux, Denny, Dickson, Eaton, Ellington, Ellis, Espy, Evans, Fillingane, Flaggs, Fleming, Formby, Franks, Fredericks, Frierson, Gadd, Gibbs, Gregory, Guice, Gunn, Hamilton (109th), Hamilton (6th), Harrison, Hines, Holland, Holloway, Horne, Howell, Huddleston, Hudson, Ishee, Janus, Jennings, Johnson, Lott, Malone, Markham, Martinson, Masterson, Mayhall, Mayo, McBride, McCoy, Middleton, Miles, Mims, Moak, Montgomery, Moore, Morris, Moss, Myers, Nicholson, Norquist, Parker, Patterson, Peranich, Perkins, Read, Reed, Reeves, Reynolds, Robinson (63rd), Robinson (84th), Rogers (14th), Rogers (61st), Rotenberry, Scott, Shows, Simpson, Smith (27th), Smith (39th), Smith (59th), Snowden, Staples, Stevens, Straughter, Stringer, Sullivan, Thomas, Turner, Upshaw, Vince, Walley, Ward, Warren, Weathersby, Wells-Smith, Whittington, Woods, Young, Zuber
AN ACT TO AMEND SECTION 27-7-50, MISSISSIPPI CODE OF 1972, TO REVISE THE TYPE OF TAX RETURNS THAT THE CHAIRMAN OF THE STATE TAX COMMISSION MAY GRANT EXTENSIONS OF TIME FOR THE FILING OF; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-7-50, Mississippi Code of 1972, is amended as follows:
27-7-50. The commissioner may grant a reasonable extension of time beyond the statutory due date within which to file any * * * return required by this chapter when it is shown to the satisfaction of the commissioner that good cause for such extension exists. The commissioner may, in his discretion, automatically recognize extensions of time authorized and granted by the Internal Revenue Service for the filing of * * * tax returns. * * *
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SECTION 2. This act shall take effect and be in force from and after its passage.