Mississippi House Bill 793 (Prior Session Legislation)

---

Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on March 6 2012 - 100% progression
Action: 2012-03-06 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

An Act To Amend Section 27-7-49, Mississippi Code Of 1972, To Provide That For The Purpose Of Making An Additional Assessment Or Refund Of State Income Tax Where The Reported Taxable Income Of A Taxpayer Has Been Increased Or Decreased By The Internal Revenue Service, The Date Of A Letter Or Other Official Correspondence Prepared By The Internal Revenue Service And Addressed And Sent To A Taxpayer Informing The Taxpayer That The Internal Revenue Service Has Made A Determination Regarding The Taxpayer's Liability Due To Changes In The Taxpayer's Reportable Taxable Income Is The Date The Internal Revenue Service Disposes Of The Tax Liability In Question; And For Related Purposes.

Income tax; clarify certain provisions regarding additional assessment or refund when taxpayer's income is increased/decreased by IRS.

Rep. Sam Mims [R]

Date	Chamber	Action
2012-03-06		Died In Committee
2012-02-20		Referred To Ways and Means

Type	Source
Summary	https://billstatus.ls.state.ms.us/2012/pdf/history/HB/HB0793.xml
Text	https://billstatus.ls.state.ms.us/documents/2012/html/HB/0700-0799/HB0793IN.htm