Senate Bill 2405

(As Passed the Senate)

AN ACT TO AMEND SECTION 27-19-305, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE CHAIRMAN OF THE STATE TAX COMMISSION TO REFUSE TO ISSUE OR REVOKE A PERMIT UNDER THE MISSISSIPPI MOTOR VEHICLE DEALER TAG PERMIT LAW FOR FAILURE OF THE APPLICANT OR PERMITTEE TO COMPLY WITH THE PROVISIONS OF THE MISSISSIPPI MOTOR VEHICLE DEALER TAG PERMIT LAW OR FOR FAILURE OF THE APPLICANT OR PERMITTEE TO SATISFY ANY OF HIS FINALLY DETERMINED TAX LIABILITIES; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-19-305, Mississippi Code of 1972, is amended as follows:

27-19-305. (1) A dealer shall make application to the commission on forms prescribed and furnished him to obtain a distinguishing number for such motor vehicles as are owned by such dealer. The commission shall issue to the applicant a motor vehicle dealer tag permit containing the name and address of the dealership and such further information as the commission may determine to be necessary. The place of business or agency herein referred to shall mean a place in any city, town, or locality where motor vehicles owned or assigned to such dealer are regularly kept or exposed for sale in the custody or control of the dealer, salesman, employee, or agent of such dealer.

(2) The commission may deny the application for a permit or revoke the permit of any person who has failed or is failing to comply with the provisions of this article. The commission may deny the application for a permit or revoke the permit of any person who has failed to satisfy all of the finally determined tax liabilities owed by that person. For purposes of this subsection, "finally determined tax liabilities" means any state tax, fee, penalty and/or interest owed by a person to the State of Mississippi where the assessment of the liability has been made against that person as provided by law and the assessment is not subject to any further timely filed administrative or judicial review.

SECTION 2. This act shall take effect and be in force from and after July 1, 2007.