Mississippi House Bill 491

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Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Failed on February 4 2025 - 100% progression
Action: 2025-02-04 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

An Act To Amend Section 27-65-40, Mississippi Code Of 1972, To Remove Provisions That Provide That If Any Officer Or Employee Of The State Of Mississippi, Or Any Political Subdivision Thereof, Does Not Pay The State Sales Tax For Which He Is Responsible To Pay Within Two Months After Such Sales Tax Becomes Due And Payable, He Is Not Eligible To Receive Any Salary Or Other Emoluments Of Office From The State, Or From Any Political Subdivision Thereof, Until The Sales Tax, Interest And Penalty, If Any, Is Paid In Full; To Provide That The Department Of Revenue May Pursue All Remedies Against A Public Employee Or Officer As Are Available Against Other Persons Who Fail To Pay Taxes Levied Under The Sales Tax Law; To Provide That Any Garnishment Taken Against Such Public Employee Or Officer Shall Be For An Amount Of 25% Of The Employee's Or Officer's Salary Or The Amount Of The Outstanding Tax Liability, Whichever Is Less; To Amend Section 7-7-43, Mississippi Code Of 1972, In Conformity Thereto; To Bring Forward Section 85-3-4, Mississippi Code Of 1972, Which Relates To The Attachment Or Garnishment Of Wages, Salaries Or Other Compensation, For The Purposes Of Possible Amendment; And For Related Purposes.

Sales tax liability; revise method of collecting from public officers or employees.

Rep. Oscar Denton [D]

Date	Chamber	Action
2025-02-04	House	Died In Committee
2025-01-10	House	Referred To Ways and Means

Chapter	Article	Section	Citation Type	Statute Text
27	65	40	Amended Code	See Bill Text
7	7	43	Amended Code	See Bill Text
85	3	4	New Code	See Bill Text

Type	Source
Summary	https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB0491.xml
Text	https://billstatus.ls.state.ms.us/documents/2025/html/HB/0400-0499/HB0491IN.htm