MISSISSIPPI LEGISLATURE
2007 Regular Session
To: Ways and Means
By: Representative Watson
AN ACT TO ESTABLISH A STREAMLINED ADMINISTRATIVE APPEAL PROCEDURE FOR THE REVOCATION OF PERMITS, LICENSES OR DECALS ISSUED UNDER THE INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX LAW OR THE INTERNATIONAL FUEL TAX AGREEMENT; TO PROVIDE FOR WRITTEN NOTICE TO THE LICENSEE, PERMITTEE, LICENSEE OR HOLDER OF A DECAL OF THE INTENT TO REVOKE; TO PROVIDE THAT THE AGGRIEVED PARTY MUST REQUEST A HEARING WITHIN 30 DAYS OF THE DATE OF THE NOTICE; TO PROVIDE THAT FAILURE TO TIMELY REQUEST A HEARING SHALL RESULT IN THE AUTOMATIC REVOCATION OF THE PERMIT, LICENSE OR DECAL; TO PROVIDE FOR A SHOW CAUSE HEARING TO BE SCHEDULED A MINIMUM OF 30 DAYS FROM THE DATE OF THE NOTICE; TO PROVIDE THE DUTIES OF THE BOARD OF REVIEW OR A HEARING OFFICER DESIGNATED BY THE CHAIRMAN OF THE STATE TAX COMMISSION WITH REGARD TO THE SHOW CAUSE HEARING; TO PROVIDE FOR APPEALS OF DECISIONS OF THE BOARD OF REVIEW OR DESIGNATED OFFICER TO THE STATE TAX COMMISSION; TO PROVIDE FOR THE VOLUNTARY AND INVOLUNTARY WITHDRAWAL OF REQUESTS FOR A SHOW CAUSE HEARING OR AN APPEAL FROM THE DECISION MADE AS A RESULT OF A SHOW CAUSE HEARING; TO AMEND SECTIONS 27-77-1, 27-77-11, 27-77-13, 27-77-15 AND 27-61-9, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) If the agency determines that there is a basis for revocation of an IFTA license, the agency shall give the IFTA licensee holding the IFTA license written notice of its intent to revoke his IFTA license. The notice of intent shall be mailed or hand delivered to the IFTA licensee and shall set forth the facts and conduct that provide the basis for the intended revocation and shall advise the IFTA licensee that he has thirty (30) days from the date of the notice to file with the agency a written request for a hearing on the intended revocation. If the IFTA licensee fails to file a written request with the agency for a hearing on the intended revocation within the thirty-day period, the IFTA license shall be automatically revoked on the thirty-first day after the date of the notice without any further action by the agency. The agency retains jurisdiction to reinstate an IFTA license after revocation. Failure of the IFTA licensee to timely file a written request for a hearing on the intended revocation will bar further review of the revocation by any court.
(2) Upon receipt of a timely filed written request for a hearing on the intended revocation of the IFTA license, the IFTA licensee filing the request shall be advised of the date, time and location of a show cause hearing that will be held a minimum of thirty (30) days from the date of the notice. At the hearing, the IFTA licensee shall show cause why his IFTA license should not be revoked. The show cause hearing shall be informal and the rules of evidence shall be relaxed. The hearing shall be conducted by the board of review or by a single hearing officer designated by the commissioner. The IFTA licensee or his designated representative shall attend the hearing unless a request is made to, and granted by, the board of review or the designated hearing officer to allow the IFTA licensee to submit his position in writing or by electronic transmission in lieu of attending the hearing. Failure of the IFTA licensee or his designated representative to attend a hearing or submit his position in writing or by electronic transmission in lieu of attendance by the date specified by the board of review or designated hearing officer or by the hearing date, if no date is specified, shall constitute a withdrawal of the appeal. As soon as practical after the show cause hearing, the hearing officer or the board of review that conducted the hearing shall make a determination as to whether the IFTA license in issue should be revoked. The hearing officer or board of review shall enter an order based on this determination and a copy of this order shall be mailed to the IFTA licensee notifying him of the decision and the action taken.
(3) The order of the hearing officer or the board of review in regard to a show cause hearing shall be final unless, within thirty (30) days from the date of the order, the IFTA licensee appeals the order to the commission. The appeal shall be in writing and request a hearing and reversal or modification of the order of the hearing officer or board of review, specify in detail the relief requested, contain any other information that might be required by regulation and be filed with the commission secretary.
(4) Upon receipt of a written appeal from an order of a hearing officer or the board of review regarding a show cause hearing on an IFTA license, the commission secretary shall schedule a hearing before the commission on the appeal. A notice of the hearing shall be mailed to the IFTA licensee or his designated representative to advise the IFTA licensee of the date, time and location of the hearing. The IFTA licensee or his designated representative shall attend the hearing. Failure of the IFTA licensee or his designated representative to attend a hearing shall constitute a withdrawal of the appeal.
(5) At any hearing before the commission on an appeal of an order regarding a show cause hearing on an IFTA license, two (2) members of the commission shall constitute a quorum. At the hearing the commission shall try the issues presented according to law and the facts and pursuant to any guidelines established by regulation. The rules of evidence shall be relaxed at the hearing and the hearing shall be recorded by a court reporter. After reaching a decision on the issues presented, the commission shall enter an order setting forth its findings and decision on the appeal. A copy of the order of the commission shall be mailed to the person who filed the appeal to notify him of the findings and decision of the commission.
(6) At any time after the filing of a timely written request for a hearing on the intended revocation of an IFTA license under this section, the request may be withdrawn. A withdrawal of a request for a hearing on the intended revocation may be made voluntarily by the person requesting the hearing or may occur involuntarily as a result of a failure to appear at a scheduled hearing, or by any other act or failure that the board of review or designated hearing officer determines represents a failure on the part of that person to pursue his request for a hearing on the intended revocation. A voluntary withdrawal shall be in writing or by electronic transmission and sent from the person requesting the hearing or his designated representative to the chairman of the board of review or the hearing officer designated to hear the matter. If the withdrawal of the request for a hearing is involuntary, the board of review or the hearing officer designated to hear the matter shall note on its minutes or by order the involuntary withdrawal of the request and the basis for the withdrawal. Once a request for hearing on the intended revocation is withdrawn, whether voluntary or involuntary, the IFTA license shall be automatically revoked.
(7) At any time after the filing of an appeal with the commission under this section, the appeal may be withdrawn. A withdrawal of an appeal can be made voluntarily by the person appealing or may occur involuntarily as the result of the failure to appear at a scheduled hearing, or by any other act or failure that the commission determines to represent a failure on the part of that person to prosecute his appeal. A voluntary withdrawal shall be in writing or by electronic transmission and sent from the person appealing or his designated representative to the commission secretary. If the withdrawal of the appeal is involuntary, the commission shall note on its minutes the involuntary withdrawal of the appeal and the basis for the withdrawal. Once an appeal is withdrawn, whether voluntary or involuntary, the order from the show cause hearing from which the appeal was taken shall become final and not subject to further review by the commission or a court. The agency shall then proceed in accordance with law based on the final order.
SECTION 2. Section 27-77-1, Mississippi Code of 1972, is amended as follows:
27-77-1. As used in this chapter:
(a) "Agency" means the commissioner acting directly or through his duly authorized officers, agents, representatives and employees, to perform duties and powers prescribed by the laws of this state to be performed by the Chairman of the State Tax Commission, the Commissioner of Revenue or the State Tax Commission, except as provided in Section 27-3-31 for those matters with respect to which the chairman and associate commissioners of the State Tax Commission act collectively as a commission.
(b) "Board of review" means the board of review of the State Tax Commission as appointed by the commissioner under Section 27-77-3, and also means a panel of the board of review when an appeal is considered by a panel of the board of review instead of the board of review en banc.
(c) "Commissioner" means the Chairman of the State Tax Commission.
(d) "Commission" means the State Tax Commission as created under Section 27-3-1 when the members thereof sit collectively to hear appeals from a hearing officer or from the board of review as provided in this chapter.
(e) "Denial" means the final decision of the staff of the agency to deny the claim, request for waiver or application being considered. In this context, staff of the agency does not include the board of review or the commission. "Denial" does not mean the act of returning or refusing to consider a claim, request for waiver or application for permit, IFTA license, title or tag by the staff of the agency due to a lack of information and/or documentation unless the return or refusal is in response to a representation by the person who filed the claim, request for waiver or application in issue that information and/or documentation indicated by the staff of the agency to be lacking cannot or will not be provided.
(f) "Designated representative" means an individual who represents a person in an administrative appeal before a hearing officer of the agency, before the board of review or before the commission.
(g) "IFTA license" means a permit, license or decal which the agency is authorized to issue or revoke under the Interstate Commercial Carriers Motor Fuel Tax Law (Section 27-61-1 et seq.) or the International Fuel Tax Agreement.
(h) "IFTA licensee" means a person holding the IFTA license, applying for an IFTA license or renewing an IFTA license.
(i) "Last known address" when referring to the mailing of a notice of intent to suspend, revoke or to order the surrender and/or seizure of the permit, IFTA license, tag or title or to the mailing of a denial of permit, tag or title, means the last mailing address of the person being sent the notice as it appears on the record of the agency in regard to the permit, IFTA license, tag or title in issue. All other references to "last known address" in this chapter mean the official mailing address that the hearing officer, the board of review or the commission secretary has for the addressee in their file on the administrative appeal in which the document or item is being mailed to the addressee. The addressee is presumed to have received any document or item mailed to his official mailing address. The commissioner, by regulation, shall prescribe the procedure for establishing an official mailing address in the administrative appeal process and the procedure for changing the official mailing address. It is the responsibility of the addressee to make sure that his official mailing address is correct.
(j) "Mail," "mailed" or "mailing" means placing the document or item referred to in first-class United States mail, postage prepaid, addressed to the person to whom the document or item is to be sent at the last known address of that person. Where a person is represented in an administrative appeal before a hearing officer, the board of review or the commission by a designated representative, the terms "mail," "mailed" or "mailing" when referring to sending a document or item to that person shall also mean placing the document or item referred to in first-class United States mail, postage prepaid, to the last known address of that person's designated representative. Mailing to the designated representative of a taxpayer, permittee, IFTA licensee, tag holder or title interest holder shall constitute mailing and notice to the taxpayer, permittee, IFTA licensee, tag holder or title interest holder.
(k) "Permit" means a type of license or permit that the agency is authorized to issue, suspend or revoke, such as a sales tax permit, a beer permit, a tobacco permit, a dealer license, or designated agent status, but does not include:
(i) Any type of permit issued under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq. or under the Mississippi Native Wine Law of 1976, Section 67-5-1 et seq.; or
(ii) An IFTA license.
(l) "Permittee" means a person holding a permit, applying for a permit or renewing a permit.
(m) "Person" means a natural person, partnership, limited partnership, corporation, limited liability company, estate, trust, association, joint venture, other legal entity or other group or combination acting as a unit, and includes the plural as well as the singular in number. "Person" includes the state, county, municipal, other political subdivision and any agency, institution or instrumentality thereof, but only when used in the context of a taxpayer, permittee, IFTA license, tag holder or title interest holder.
(n) "Refund claim" means a claim made in writing by a taxpayer and received by the agency wherein the taxpayer indicates that he overpaid taxes to the agency and requests a refund of the overpayment and/or a credit against current or future taxes for the overpayment.
(o) "Resident," when used to describe a taxpayer or petitioner, means a natural person whose residence and place of abode is within the State of Mississippi.
(p) "Tag" means a type of license tag or plate for a motor vehicle or trailer that the agency is authorized under the Mississippi Motor Vehicle Privilege Tax Law, Section 27-19-1 et seq., or under the Motor Vehicle Dealer Tag Permit Law, Section 27-19-301 et seq., to issue or approve before issuance, but does not include other types of license tags or plates issued by the county tax collectors except for personalized license tags and only to the extent that the agency determines under Section 27-19-48 that a personalized license tag applied for is considered obscene, slandering, insulting or vulgar in ordinary usage or demands the surrender or orders the seizure of the tag where issued in error.
(q) "Tag holder" means the person in whose name a tag is registered or the person applying for a tag.
(r) "Tag penalty" means the penalties imposed under Sections 27-19-63 and 27-51-43 for any delinquency in the payment of motor vehicle privilege tax and ad valorem tax on a motor vehicle which can be waived by the agency for good reason shown. Pursuant to Section 27-51-103, imposition of this ad valorem tag penalty at the maximum rate of twenty-five percent (25%) also results in ineligibility for the credit against motor vehicle ad valorem taxes provided by that statute. Waiver of the twenty-five percent (25%) delinquency penalty by the agency under Section 27-51-43 shall reinstate credit eligibility.
(s) "Tax" means a tax, fee, penalty and/or interest which the agency is required by either general law or by local and private law to administer, assess and collect.
(t) "Taxpayer" means a person who is liable for or paid any tax to the agency.
(u) "Title" means a title to a motor vehicle or manufactured housing issued by the agency under the Mississippi Motor Vehicle Title Law, Section 63-21-1 et seq.
(v) "Title interest holder" shall mean the owner or lienholder in a motor vehicle or manufactured housing as indicated on a title issued by the agency or as indicated on an application to the agency for the issuance of a title.
SECTION 3. Section 27-77-11, Mississippi Code of 1972, is amended as follows:
27-77-11. (1) If the agency determines that an application or request for a permit, IFTA license, tag or title issued or approved by the agency should be denied, the agency shall give the applicant for the permit, IFTA license, tag or title written notice of the denial by mailing or hand delivering the notice to the applicant. In regard to the denial of an application for title, the designated agent who took the application and any other alleged title interest holders as appearing on the application shall also be mailed or hand delivered a copy of the agency's denial of the title application. If the applicant, or in the case of the denial of a title application, any title interest holder appearing on the title application, is aggrieved by the denial and wishes to contest the denial, he shall, within thirty (30) days from the date of the written notice of the denial, file an appeal in writing with the board of review requesting a hearing on the denial that specified in detail the relief requested and contains any other information required by regulation. Failure to timely file a written appeal with the board of review within this thirty-day period shall make final the agency's denial of the permit, IFTA license, tag or title in issue and not subject to further review by the board of review, the commission or a court except as to the issue of whether a written appeal to the board of review was timely filed.
(2) Upon receipt of a written appeal from a denial of a permit, IFTA license, tag or title, a hearing shall be scheduled before the board of review unless it is determined that the relief requested in the written appeal should be granted without a hearing. A notice of the hearing shall be mailed to the person appealing advising him of the date, time and location of hearing. If the appeal involves the denial of a title, the notice of hearing shall also be mailed to all other title interest holders in the motor vehicle or manufactured housing in issue, including both those that appear on a current title and those that appear on the application that was denied. The notice may contain a statement as to the basis for the denial of the permit, IFTA license, tag or title. The person appealing or his designated representative shall attend the hearing unless a request is made to and granted by the board of review to allow him to submit his position in writing or by electronic transmission in lieu of attendance. Failure of the person appealing, or his designated representative, to attend a hearing or to submit his position in writing or by electronic transmission in lieu of attendance by the date specified by the board of review or by the hearing date, if no date is specified, shall constitute a withdrawal of the appeal.
(3) At a hearing before the board of review on a denial of a permit, IFTA license, tag or title, the board of review shall try the issues presented, according to law and the facts and within the guidelines established by regulation. The hearing before the board of review shall be informal and no official transcript shall be made of the hearing. At the earliest practical date after the hearing, the members of the board of review that heard the appeal shall make a determination on the matter presented and notify the person appealing of its findings by mailing a copy of its order to that person. In the case of a hearing involving the denial of a title, the order shall also be mailed to all other title interest holders in the motor vehicle or manufactured housing in issue, including those that appear on a current title and those that appear on the application that was denied.
(4) The order of the board of review involving the denial of a permit, IFTA license, tag or title shall be final unless within thirty (30) days from the date of the order, the applicant appeals the order to the commission. In the case of an order of the board of review involving a review of the denial of a title, any title interest holder in the motor vehicle or manufactured housing in issue may appeal the order to the commission. The appeal shall be in writing, request a hearing and reversal or modification of the order of the board of review, specify in detail the relief requested, contain any other information that is required by regulation and be filed with the commission secretary. Failure to timely file a written appeal with the commission secretary within the thirty-day period will make the order of the board of review being appealed final and not subject to further review by the commission or a court other than as to the issue of whether a written appeal from the order of the board of review was timely filed with the commission secretary.
(5) Upon receipt of a written appeal from an order of the board of review involving the denial of a permit, IFTA license, tag or title, the commission secretary shall schedule a hearing before the commission on the appeal. A notice of the hearing shall be mailed to the person who filed the appeal to advise him of the date, time and location of hearing. In the case of an appeal from an order of the board of review involving the denial of a title, the notice of hearing shall also be mailed to all title interest holders in the motor vehicle or manufactured housing in issue. The person who filed the appeal or his designated representative shall attend the hearing. Failure of this person or his designated representative to attend a hearing shall constitute a withdrawal of the appeal.
(6) At any hearing before the commission on an appeal of an order from the board of review involving the denial of a permit, IFTA license, tag or title, two (2) members of the commission shall constitute a quorum. At the hearing, the commission shall try the issues presented according to law and the facts and pursuant to any guidelines established by regulation. The rules of evidence shall be relaxed at the hearing and the hearing shall be taken down by a court reporter. After reaching a decision on the issues presented, the commission shall enter its order setting forth its findings and decision on the appeal. A copy of the order of the commission shall be mailed to the person who filed the appeal with the commission to notify him of the findings and decision of the commission. In the case of an appeal involving a title, a copy of the order of the commission shall also be mailed to all title interest holders in the motor vehicle or manufactured housing in issue.
(7) At any time after the filing of an appeal with the board of review, or from the board of review to the commission under this chapter, an appeal can be withdrawn. A withdrawal of an appeal may be made voluntarily by the person who filed the appeal or may occur involuntarily by the person failing to appear at a scheduled hearing, by failing to make a written submission or electronic transmission to the board of review in lieu of attendance by the date specified by the board or by the hearing date, if no date was specified, or by any other act or failure that the board of review or the commission determines represents a failure on the part of this person to prosecute his appeal. Any voluntary withdrawal shall be in writing or by electronic transmission and sent by the person appealing or his designated representative to the chairman of the board of review, if the appeal being withdrawn is to the board of review, or to the commission secretary, if the appeal being withdrawn is to the commission. If the withdrawal of appeal is involuntary, the administrative appeal body from whom the appeal is being withdrawn shall note on its minutes the involuntary withdrawal of the appeal and the basis for the withdrawal. Once an appeal is withdrawn, whether voluntary or involuntary, the action from which the appeal was taken, whether the original denial or the order of the board of review, shall become final and not subject to further review by the board of review, the commission or a court. The agency shall then proceed in accordance with law based on such final action.
SECTION 4. Section 27-77-13, Mississippi Code of 1972, is amended as follows:
27-77-13. (1) The order of the commission entered in accordance with Section 27-77-9, 27-77-11 or Section 1 of House Bill No. 964, 2007 Regular Session, shall be final unless the permittee, IFTA licensee, tag holder, or title interest holder of the permit, IFTA license, tag or title in regard to which action was taken in the order shall, within thirty (30) days from the date of the order, file a petition in the chancery court seeking a review of the order. The petition shall be filed against the State Tax Commission and shall contain a concise statement of the facts as contended by the petitioner, identify the order from which the appeal is being taken and the type of relief sought. The petition shall also contain a certificate that the petitioner has paid to the commission secretary the estimated cost of the preparation of the entire record of the commission on the matter for which a review is sought.
(2) A petition under subsection (1) of this section shall be filed in the chancery court of the county or judicial district in which the petitioner has a place of business or in the First Judicial District of Hinds County, Mississippi; however, a resident petitioner may file a petition in the chancery court of the county or judicial district in which he is a resident.
(3) The review by the chancery court of the order of the commission on a petition filed under subsection (1) of this section shall be based on the record made before the commission. Before filing a petition under subsection (1) of this section, the petitioner shall obtain from the commission secretary an estimate of the cost to prepare the entire record of the commission and shall pay to the commission secretary the amount of the estimate. If, upon the preparation of the record, it is determined that the estimate paid was insufficient to pay the actual cost of the preparation of the record, the commission secretary shall mail to the petitioner a written notice of the deficiency. The petitioner shall pay the deficiency to the commission secretary within thirty (30) days from the date of this written notice. If upon the preparation of the record, it is determined that the estimate paid by the petitioner exceeds the actual cost of the preparation of the record, the commission secretary shall remit to the petitioner the amount by which the estimate paid exceeds the actual cost. The chancery court shall dismiss with prejudice any petition filed where it is shown that the petitioner failed to pay prior to filing the petition the estimated cost for preparation of the record of the commission or failed to pay any deficiency in the estimate within thirty (30) days of a notice of deficiency.
(4) Upon the filing of the petition under subsection (1) of this section, the clerk of the court in * * * which the petition is filed shall issue a summons to the State Tax Commission requiring the commission to answer or otherwise respond to the petition within thirty (30) days of service. The summons shall be served on the State Tax Commission by personal service on the commissioner as the chief executive officer of the State Tax Commission.
(5) Upon the filing of an answer and/or response by the State Tax Commission to the petition filed under subsection (1) of this section, and upon the filing of the record made before the commission with the clerk of the court, the chancery court shall, upon the motion of either party, establish a schedule for the filing of briefs in the action. The scope of review of the chancery court in an action filed under subsection (1) of this section shall be limited to a review of the record made before the commission to determine if the action of the commission is unlawful for the reason that it was:
(a) Not supported by substantial evidence;
(b) Arbitrary or capricious;
(c) Beyond the power of the commission to make; or
(d) In violation of some statutory or constitutional right of the petitioner.
(6) No relief shall be granted based upon the chancery court's finding of harmless error by the commission in complying with any procedural requirement; however, in the event that there is a finding of prejudicial error in the proceedings, the cause shall be remanded to the commission for a rehearing consistent with the findings of the court.
(7) The State Tax Commission, the petitioner, or both, shall have the right to appeal from the order of the chancery court to the Supreme Court as in other cases.
SECTION 5. Section 27-77-15, Mississippi Code of 1972, is amended as follows:
27-77-15. (1) Except as otherwise provided in this section, it shall be unlawful for the commission, the commissioner, the commission secretary, the agency, or an officer, agent or employee of the agency, to divulge or make known in any manner the information contained in the files, records and orders of the agency, a hearing officer of the agency, the board of review or the commission in regard to an appeal to a hearing officer, the board of review or the commission under this chapter.
(2) For purposes of this section, the term "appellant" means the taxpayer, IFTA licensee, permittee, tag holder or title interest holder who filed the appeal to the board of review or the commission under this chapter which resulted in the files, records and orders of that appeal. For purposes of this section, when applied to the files, records and orders regarding a matter brought before a hearing officer of the agency or before the board of review for a show cause hearing, the term "appellant" shall mean the permittee, IFTA licensee, tag holder or title interest holder in the permit, IFTA license, tag or title that was the subject of the show cause hearing.
(3) The commission, the commissioner, the commission secretary, the agency, hearing officer or an agent or employee of the agency is permitted to divulge and make known information otherwise prohibited from disclosure under subsection (1) of this section in any of the following circumstances:
(a) Where the information is being disclosed as a result of complying with the provisions of this chapter and/or with regulations promulgated to enforce the provisions of this chapter.
(b) Where the information is being provided to the appellant or his designated representative.
(c) Where the information is being provided or disclosed pursuant to a written authorization executed by the appellant as prescribed by regulation.
(d) Where the information is being provided or disclosed in the course of a court action in which the agency, the commission, an agency officer or an agency employee and the appellant are parties, including, but not limited to, an action brought under this chapter or in the course of the bankruptcy case of the appellant.
(e) Where the information is being provided to the Internal Revenue Service or a taxing authority of another state under an information exchange agreement where similar information can be obtained by the agency from the Internal Revenue Service or state taxing authority receiving the information.
(f) Where the information is being provided pursuant to the International Registration Plan (IRP) or the International Fuel Tax Agreement (IFTA) or any regulations, rules or procedures adopted under such plan or agreement.
(g) Where the disclosure of information is authorized under Section 27-55-49, 27-55-557, 27-57-39, 27-59-53 or 27-61-20.
(h) Where the information is being provided to the State Auditor or his employees in the course of his audit of the agency; however, the prohibitions against disclosure which apply to the agency shall also apply to the State Auditor and his employees or former employees.
(i) Where the information is being provided to the Attorney General or any other attorney representing the state or the agency in an action brought by the appellant to set aside the tax, in an action brought by the state or agency to recover the tax imposed, or in an action where the appellant is being prosecuted for a crime under the tax laws of this state.
(j) Where the information is being provided by the commissioner to a contractor of collection services pursuant to the authority granted the commissioner in Section 27-75-16.
(k) Where the information is being provided in accordance with a proper judicial order. The term "proper judicial order" as used in this paragraph shall not include subpoenas or subpoenas duces tecum, but shall include only those orders entered by a court of record in this state after furnishing notice and a hearing to the appellant and the State Tax Commission. The court shall not authorize the furnishing of such information unless it is satisfied that the information is needed to pursue pending litigation in which the information itself is in issue, or the judge is satisfied that the need for furnishing the information outweighs the rights of the appellant to have such information secreted.
(4) Nothing in subsection (1) of this section shall prohibit the inspection or disclosure of the minutes of the commission except to the extent that such minutes reflect the specific amount of a tax assessment or refund claim or the specific amount of tax or refund claim determined by the commission to be due.
(5) Information that is prohibited from being disclosed in subsection (1) of this section shall be exempt from the provisions of the Mississippi Public Records Act of 1983.
(6) Due to the need to discuss confidential tax information, the hearings before a hearing officer, the board of review and the commission under this chapter, and the meetings in which the board of review and the commission deliberate and vote on the issues raised at such hearings shall be exempt from the provisions of Section 25-41-1 et seq.
SECTION 6. Section 27-61-9, Mississippi Code of 1972, is amended as follows:
27-61-9. (1) If the commission approves the application and bond, it shall issue to the applicant an interstate fuel use permit which shall remain valid for the calendar year in which it was issued, to expire on December 31 of that year. All such permits shall be revocable by the commission upon thirty (30) days' written notice to the permittee, if the permittee fails or refuses to comply with any of the terms or provisions of this chapter.
(2) A renewal permit for the following calendar year will be issued upon application if: the permit has not been revoked or cancelled; all reports have been filed; and all taxes, penalties and interest due have been paid. Any interstate fuel use permit issued under the provisions of this section before March 12, 1993, shall expire on December 31, 1993.
(3) If the commission approves an application filed under the provisions of the International Fuel Tax Agreement, it shall issue to the applicant a license and decals for each motor vehicle. The license and decals shall expire on December 31 of each year. The International Fuel Tax Agreement may provide for a grace period for the display of the license and decals. Such license and decals may be revoked by the commission upon thirty (30) days' written notice to the licensee, if the licensee fails to file reports, fails to pay taxes due or fails to otherwise comply with the provisions of this chapter or the International Fuel Tax Agreement.
(4) No license or decals shall be issued to any applicant that has been licensed under the International Fuel Tax Agreement and such license is under revocation by any member jurisdiction. No license or decals shall be issued to any applicant who is in arrears or default to this state, or any political subdivision thereof, for any taxes or fees.
SECTION 7. Section 1 of this act shall be codified in Chapter 77, Title 27, Mississippi Code of 1972.
SECTION 8. This act shall take effect and be in force from and after its passage.