Mississippi Senate Bill 3076 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Failed on March 2 2010 - 100% progression
Action: 2010-03-02 - Died In Committee
Text: Latest bill text (Engrossed) [HTML]

An Act To Amend Section 27-7-87, Mississippi Code Of 1972, To Provide That The Penalty For Grossly Negligent Preparation Of An Income Tax Return By A Preparer May Be Imposed For Each Return That A Preparer So Prepares; To Provide That Paid Preparers Who Are Assessed A Penalty For The Grossly Negligent Preparation Of Returns Shall Be Liable For An Additional Penalty If He Fails To Legibly Sign Each Return And Include His Federal Employer Identification Number Or Preparer Tax Identification Number Issued By The Internal Revenue Service; To Authorize The Commissioner Of Revenue To Make Assessments Against And Effect Collection From Persons Who Are Subjected To Certain Penalties In The Same Manner That Is Provided For The Assessment And Collection Of Income Taxes; To Amend Section 27-7-83, Mississippi Code Of 1972, To Authorize The Department Of Revenue To Make Available Information Necessary For The Administration And Enforcement Of Section 27-7-87; And For Related Purposes.

Income tax; revise the penalty for grossly negligent preparation of a return.

Sen. Dean Kirby [R]

2010-02-03 - Senate - Senate Passed (Y: 51 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2010-03-02		Died In Committee
2010-02-09		Referred To Ways and Means
2010-02-04		Transmitted To House
2010-02-03		Passed
2010-01-28		Title Suff Do Pass
2010-01-18		Referred To Finance

Type	Source
Summary	https://billstatus.ls.state.ms.us/2010/pdf/history/SB/SB3076.xml
Text	https://billstatus.ls.state.ms.us/documents/2010/html/SB/3000-3099/SB3076IN.htm
Text	https://billstatus.ls.state.ms.us/documents/2010/html/SB/3000-3099/SB3076PS.htm
Roll Call	https://billstatus.ls.state.ms.us/2010/pdf/votes/senate/0300014.pdf