Senate Bill 2027

AN ACT TO AMEND SECTION 27-3-83, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE STATE TAX COMMISSION MAY NOT REQUIRE THE FILING OF RETURNS ELECTRONICALLY AND TO PROVIDE THAT IF THE COMMISSION PROVIDES FOR THE FILING OF RETURNS ELECTRONICALLY, TAXPAYERS SHALL HAVE THE OPTION OF FILING BY OTHER METHODS ACCEPTABLE TO THE COMMISSION; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-3-83, Mississippi Code of 1972, is amended as follows:

27-3-83. (1) The State Tax Commission may specify by rule or regulation the manner and method by which tax returns and other tax documents and information may be filed with the commission. Such filings may be accomplished by submitting the forms or documents manually or by submitting them electronically; however, the electronic filing of returns shall not be required, and if the Tax Commission provides for filing of returns electronically, taxpayers shall have the option of filing electronically or by other methods acceptable to the Tax Commission.

(2) The Tax Commission may specify by rule or regulation alternative forms of signature that may be allowed or required on tax returns and documents. Such alternative forms of signature shall have the same legal effect as that of a manual signature.

(3) An electronic or paper reproduction of a form or document, or the reproduction of the information placed on computer storage devices by electronic means, shall be deemed to be an original of the form or document for all purposes and is admissible in evidence without further foundation in all courts and administrative hearings if the following certification by the Chairman of the Tax Commission, along with his official seal, is affixed to the reproduction:

The Chairman of the Mississippi State Tax Commission, official custodian of all records of the Mississippi State Tax Commission, hereby certifies this document is a true reproduction of the information contained in the official records of this agency.

(4) If a person fails to comply with the rules and regulations promulgated by the commission under the provisions of subsection (1) or (2) of this section, the commission may impose a penalty of Twenty-five Dollars ($25.00) for each instance of noncompliance. Any penalty imposed under this section shall be collected in the same manner as that set forth for the collection of penalties under the Mississippi Sales Tax Law, being Section 27-65-1 et seq.

SECTION 2. This act shall take effect and be in force from and after July 1, 2006.