Mississippi House Bill 943 (Prior Session Legislation)

---

Completed Legislative Action
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: Failed on March 5 2019 - 100% progression
Action: 2019-03-05 - Died In Committee
Text: Latest bill text (Engrossed) [HTML]

An Act To Authorize The Commissioner Of Revenue To Develop Procedures For The Receipt And Consideration Of Offers To Compromise And Settle Finally Determined Tax Liabilities That Are Doubtful Claims; To Authorize The Commissioner Of Revenue To Enter Into An Agreement With A Taxpayer Under Which A Finally Determined Tax Liability That Is A Doubtful Claim Is Settled And Compromised; To Provide That If The Settlement Agreement Is Approved By The Governor, The Agreement Shall Be Binding And A Taxpayer's Liabilities For Taxes, Interest And Penalties Will Be Fully And Finally Compromised; To Provide That If The Commissioner Of Revenue Later Determines That The Taxpayer Misrepresented The Financial Condition Of The Taxpayer Or Any Property Belonging To The Taxpayer Or Other Person Liable For The Tax, All Compromised Liabilities May Be Reestablished; To Amend Section 31-19-27, Mississippi Code Of 1972, To Provide That A Doubtful Claim Is A Claim For A Finally Determined Tax Liability For Which A Notice Of Tax Lien Has Been Enrolled In The Uniform State Tax Lien Registry And For The Collection Of Which The Ordinary Process Of Law Has Been Ineffectual; To Amend Section 31-19-29, Mississippi Code Of 1972, To Authorize The Commissioner Of Revenue And The Department Of Revenue To Provide Certain Information Regarding Doubtful Claims To The Governor Or His Designated Representative; To Amend Sections 27-3-73, 27-7-83, 27-13-57 And 27-65-81, Mississippi Code Of 1972, In Conformity Thereto; And For Related Purposes.

Department of Revenue; authorize to compromise and settle certain tax liabilities.

Rep. Jeffrey Smith [R]

Rep. Kathy Sykes [D]

Rep. Greg Haney [R]

2019-02-06 - House - House Passed (Y: 117 N: 0 NV: 2 Abs: 0) [PASS]

Date	Chamber	Action
2019-03-05	Senate	Died In Committee
2019-02-20	Senate	Referred To Finance
2019-02-07	House	Transmitted To Senate
2019-02-06	House	Passed
2019-01-31	House	Title Suff Do Pass
2019-01-21	House	Referred To Ways and Means

Type	Source
Summary	https://billstatus.ls.state.ms.us/2019/pdf/history/HB/HB0943.xml
Text	https://billstatus.ls.state.ms.us/documents/2019/html/HB/0900-0999/HB0943IN.htm
Text	https://billstatus.ls.state.ms.us/documents/2019/html/HB/0900-0999/HB0943PS.htm
Roll Call	https://billstatus.ls.state.ms.us/2019/pdf/votes/house/0300005.pdf