MISSISSIPPI LEGISLATURE
2017 Regular Session
To: Judiciary A; Workforce Development
By: Representative Sykes
AN ACT TO REPEAL SECTIONS 71-11-1 AND 71-11-3, MISSISSIPPI CODE OF 1972, WHICH PROVIDE FOR THE MISSISSIPPI EMPLOYMENT PROTECTION ACT; TO AMEND SECTION 27-3-4, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PROVISIONS OF THIS ACT; TO BRING FORWARD SECTIONS 57-1-371 AND 57-1-373, MISSISSIPPI CODE OF 1972, WHICH PROVIDE FOR THE PENALTIES ADMINISTERED TO CERTAIN ENTITIES FOR HIRING ILLEGAL IMMIGRANTS, FOR THE PURPOSE OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Sections 71-11-1 and 71-11-3, Mississippi Code of 1972, which provide for the Mississippi Employment Protection Act, are repealed.
SECTION 2. Section 27-3-4, Mississippi Code of 1972, is amended as follows:
27-3-4.
(1) Except for the duties and powers devolved upon the Board of Tax Appeals by
Section 27-4-3, the Commissioner of Revenue acting through the Department of
Revenue shall on and after July 1, 2010, exercise those powers, duties and
functions * * *
previously vested in the Mississippi State Tax Commission, the State Tax
Commission, the Tax Commission, the Commissioner of Revenue, the Chairman of
the Mississippi State Tax Commission, the Chairman of the State Tax Commission
and/or the Chairman of the Tax Commission.
(2)
Except for those minutes, orders and records of the three-member State Tax
Commission * * *
that are in the possession of the Secretary of the State Tax Commission
and any other property * * *
that is transferred from the State Tax Commission to the Board of Tax
Appeals, all files, documents, records, property, tangible and intangible, data
and funds belonging to and/or in the possession of the State Tax Commission
immediately * * *
before July 1, 2010, shall pass to the Department of Revenue on July 1, 2010,
without the need of the execution of any documents. In regard to * * * those files, documents, records,
property, data and funds, the creation of the Department of Revenue on July 1,
2010, shall be treated as only a change in the name of the entity owning or
possessing * * *
those files, documents, records, property, data and funds from that of
the State Tax Commission to the Commissioner of Revenue of the Department of
Revenue with ownership, possession and custody remaining in the same entity.
(3) In
regard to any action taken by the Chairman of the State Tax Commission and/or
by the State Tax Commission * * * before July 1, 2010, the
creation of the Department of Revenue and the transfer of powers, duties and
functions to the Commissioner of Revenue of the Department of Revenue from the
Chairman of the State Tax Commission and from the State Tax Commission as set
out in subsection (1) of this section shall be treated as only a change in the
name of the entity taking * * *such that action from the Chairman of the State Tax
Commission to the Commissioner of Revenue of the Department of Revenue or from
the State Tax Commission to the Department of Revenue, and the Commissioner of
Revenue acting through the Department of Revenue shall succeed to any right,
duty or obligation as the result of * * * the action and shall be treated as
the same entity that took * * *such the action without the execution and/or filing of
any document. Any action taken by the Commissioner of Revenue, including those
taken by and through the Department of Revenue, after July 1, 2010, in regard
to any interest, right, duty or obligation arising from the actions of the
Chairman of the State Tax Commission and/or the State Tax Commission * * * before July 1, 2010, shall be
taken in the name of the Commissioner of Revenue of the Department of Revenue
or in the name of the Department of Revenue and be treated as an action by the
official or entity * * *
that originally took the action that gave rise to * * * the interest, right, duty or
obligation, including, but not limited to, any interest, right or obligation
arising from the execution or performance of a contract or agreement, the
issuance of a tax assessment, the issuance of a tax lien, the issuance and
execution of a distress warrant and the issuance of a notice to extend the time
period for issuing a tax assessment.
(4) In
regard to the promulgation and adoption of any rule or regulation by the State
Tax Commission and/or the Chairman of the State Tax Commission * * * before July 1, 2010, the
creation of the Department of Revenue and the transfer of powers, duties and
functions to the Commissioner of Revenue of the Department of Revenue from the
State Tax Commission and Chairman of the State Tax Commission as set out in
subsection (1) of this section shall be treated as only a change in the name of
the official or agency that adopted and promulgated * * * those rules and regulations from
the Chairman of the State Tax Commission or the State Tax Commission to the
Commissioner of Revenue of the Department of Revenue, and after July 1, 2010,
the Commissioner of Revenue of the Department of Revenue is authorized and
empowered to enforce * * *
those rules or regulations as the official or agency that originally
adopted and promulgated * * *such the rules and regulations without having to
readopt or re-promulgate * * *such the rules and regulations. In * * * those rules and regulations, after
July 1, 2010, any reference to Mississippi State Tax Commission, the State Tax
Commission, the Tax Commission and/or commission shall mean Department of
Revenue and any reference to the Commissioner of Revenue, the Chairman of the
Mississippi State Tax Commission, the Chairman of the State Tax Commission, the
Chairman of the Tax Commission and/or chairman shall mean Commissioner of
Revenue of the Department of Revenue.
(5) The terms
"Mississippi State Tax Commission," "State Tax Commission,"
"Tax Commission" and "commission" appearing in the laws of
this state in connection with the performance of the duties and functions by
the Mississippi State Tax Commission, the State Tax Commission or Tax
Commission shall mean the Department of Revenue, and, more particularly, * * * those words or terms shall mean the
Department of Revenue whenever they appear in Sections 7-5-25, 7-7-49, 9-21-51,
11-51-77, 13-3-157, 13-3-169, 17-17-53, 17-17-219, 17-17-327, 17-17-415, 17-17-423,
19-2-11, 19-5-357, 19-9-151, 21-29-229, 21-29-233, 21-33-3, 21-33-5, 21-33-9,
21-33-13, 21-33-43, 21-33-45, 21-33-47, 21-33-205, 21-33-207, 21-33-209, 21-45-21,
25-1-73, 25-1-87, 25-3-1, 25-3-3, 25-3-15, 25-15-9, 25-17-9, 25-53-151, 25-55-15,
25-58-21, 25-60-1, 25-65-5, 25-65-7, 27-5-101, 27-5-103, 27-5-155, 27-5-159, 27-7-901,
27-7-903, 27-8-19, 27-17-423, 27-19-11, 27-19-27, 27-19-31, 27-19-39, 27-19-40,
27-19-41, 27-21-7, 27-21-19, 27-31-1, 27-31-31, 27-31-37, 27-31-38, 27-31-87,
27-31-101, 27-31-107, 27-31-109, 27-31-113, 27-35-15, 27-35-17, 27-35-19, 27-35-23,
27-35-25, 27-35-35, 27-35-50, 27-35-55, 27-35-75, 27-35-77, 27-35-81, 27-35-97,
27-35-111, 27-35-119, 27-35-123, 27-35-127, 27-35-131, 27-35-133, 27-35-135, 27-35-141,
27-35-143, 27-35-145, 27-35-147, 27-35-165, 27-35-167, 27-35-301, 27-35-303, 27-35-305,
27-35-307, 27-35-310, 27-35-313, 27-35-321, 27-35-327, 27-35-337, 27-35-509, 27-35-511,
27-35-513, 27-35-515, 27-35-519, 27-35-525, 27-35-527, 27-35-531, 27-37-19, 27-37-21,
27-37-23, 27-37-27, 27-37-29, 27-37-31, 27-37-301, 27-37-303, 27-38-5, 27-38-7,
27-39-317, 27-39-319, 27-39-325, 27-39-329, 27-41-21, 27-41-37, 27-41-101, 27-45-21,
27-51-13, 27-51-15, 27-51-17, 27-51-21, 27-71-501, 27-71-503, 27-71-507, 27-73-9,
27-75-16, 27-103-209, 27-103-211, 27-104-13, 27-104-17, 27-107-75, 27-107-95,
27-107-115, 27-107-135, 27-107-157, 27-107-205, 27-107-321, 29-1-125, 29-1-127,
29-1-129, 29-5-77, 31-1-1, 31-3-21, 31-17-3, 31-19-29, 31-25-27, 31-25-28, 31-31-11,
37-7-301, 37-107-3, 41-3-16, 41-29-177, 41-29-181, 43-1-23, 43-13-121, 43-13-145,
43-13-303, 43-19-46, 45-3-21, 45-11-5, 49-7-251, 49-7-255, 49-15-36, 49-15-64,
49-15-201, 49-15-205, 49-17-65, 49-17-67, 49-17-69, 49-17-70, 49-17-83, 49-17-87,
49-17-407, 49-31-5, 51-15-129, 57-1-257, 57-1-363, 57-4-13, 57-10-409, 57-10-411,
57-10-413, 57-13-23, 57-26-3, 57-28-3, 57-30-3, 57-39-205, 57-43-11, 57-61-15,
57-62-3, 57-62-9, 57-62-11, 57-62-13, 57-62-15, 57-67-17, 57-73-21, 57-73-23,
57-73-25, 57-73-27, 57-75-17, 57-80-9, 57-89-7, 57-91-9, 57-99-3, 57-99-7, 57-99-9,
57-101-1, 57-101-3, 57-105-1, 61-15-1, 61-15-7, 61-15-9, 61-15-13, 63-2-5, 63-5-34,
63-5-39, 63-7-61, 63-7-87, 63-7-311, * * * 63-17-76,
63-23-7, 63-25-9, 65-1-46, 65-26-23, 65-26-17, 65-26-19, 65-39-35, 67-9-1, 69-9-13,
69-10-13, 69-29-1, 69-44-11, 69-48-13, 71-5-359, 71-5-389, * * * 75-24-209, 75-57-119, 75-79-7,
75-85-9, 77-3-87, 77-7-47, 77-9-483, 77-9-493, 77-11-201, 79-4-14.22, 79-4-15.32,
79-11-351, 79-15-125, 79-16-23, 83-1-13, 83-1-27, 83-1-29, 83-1-31, 83-1-37, 83-1-39,
83-5-215, 83-31-45, 83-34-39, 83-47-9, 83-49-45, 91-7-283, 93-11-153, 97-3-111,
97-17-4, 97-32-5, 97-33-73, 97-43-11, 99-27-39 and 99-27-41.
(6) The terms
"Chairman of the Mississippi State Tax Commission," "Chairman of
the State Tax Commission," "Chairman of the Tax Commission" and
"chairman" appearing in the laws of this state in connection with the
performance of the duties and functions by the Chairman of the Mississippi
State Tax Commission, the Chairman of the State Tax Commission or the Chairman
of the Tax Commission shall mean the Commissioner of Revenue of the Department
of Revenue, and, more particularly, * * * those words or terms shall mean the
Commissioner of Revenue of the Department of Revenue whenever they appear in
Sections 7-5-25, 13-3-157, 13-3-169, 21-33-205, 21-33-207, 21-33-209, 25-53-151,
25-60-1, 27-31-31, 27-41-69, 27-75-16, 31-17-3, 31-19-29, 57-62-9, 57-73-21, 65-1-46
and 75-57-2.
SECTION 3. Section 57-1-371, Mississippi Code of 1972, is brought forward as follows:
57-1-371. Any business, enterprise or other entity that is criminally convicted by a court of competent jurisdiction of intentionally hiring illegal immigrants shall be ineligible to receive any loan, grant or other form of assistance made available under Section 57-93-1, Sections 2 through 37, Sections 57-1-10 and 57-95-1, Sections 40 through 55 and Sections 27-7-22.28 and 27-7-22.29 of Chapter 1, Laws of Third Extraordinary Session of 2005. Any business, enterprise or other entity that receives any loan, grant or other form of assistance made available under Section 57-93-1, Sections 2 through 37, Sections 57-1-10 and 57-95-1, Sections 40 through 55 and Sections 27-7-22.28 and 27-7-22.29 of Chapter 1, Laws of Third Extraordinary Session of 2005, and is criminally convicted by a court of competent jurisdiction of intentionally hiring illegal immigrants shall repay the full amount of such loan, grant or other form of assistance.
SECTION 4. Section 57-1-373, Mississippi Code of 1972, is brought forward as follows:
57-1-373. (1) No business, enterprise or other entity that is, or has ever been, criminally convicted by a court of competent jurisdiction of intentionally hiring illegal immigrants that develops or is located in a "project" as defined in Section 57-75-5(f)(xx) shall be eligible to receive:
(a) Any funds provided or derived from the issuance of any bonds under Sections 1 through 7, Chapter 2, Laws of First Extraordinary Session of 2006;
(b) Any loan, grant or other form of assistance that may be made available under Sections 1 through 7, Chapter 2, Laws of First Extraordinary Session of 2006; or
(c) Any funds, tax credit or other form of assistance that may be made available as an incentive payment under Sections 1 through 7, Chapter 2, Laws of First Extraordinary Session of 2006.
(2) If a business, enterprise or other entity that develops or is located in a "project" as defined in Section 57-75-5(f)(xx) has received funds or assistance as described in paragraphs (a) through (c) of subsection (1) of this section, and thereafter is convicted by a court of competent jurisdiction of intentionally hiring illegal immigrants, then the business, enterprise or other entity shall repay the full amount of the funds or assistance received. The repayment shall be certified by the State Treasurer, who shall deposit such amounts into the specific special fund in the State Treasury from which the funds were awarded, or, in the case of incentive payments under Sections 57-28-1 through 57-28-5, into the State General Fund.
SECTION 5. This act shall take effect and be in force from and after its passage.