Bill Text: MS HB144 | 2017 | Regular Session | Engrossed

---

Bill Title: Department of Revenue; will be liable for costs incurred by taxpayer due to department error in filing lien against taxpayer.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2017-02-28 - Died In Committee [HB144 Detail]

Download: Mississippi-2017-HB144-Engrossed.html

---

MISSISSIPPI LEGISLATURE

2017 Regular Session

To: Ways and Means

By: Representative Shirley

House Bill 144

(As Passed the House)

AN ACT TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL BE LIABLE FOR CERTAIN COSTS INCURRED BY A TAXPAYER AS A RESULT OF A TAX LIEN FILED AGAINST THE TAXPAYER DUE SOLELY TO ERROR OR MISTAKE BY THE DEPARTMENT; TO PROVIDE THAT THE DEPARTMENT OF REVENUE MAY REIMBURSE A TAXPAYER FOR THE AMOUNT OF SUCH COSTS OR PROVIDE THE TAXPAYER A CREDIT AGAINST SUBSEQUENT RETURNS OR REPORTS OF THE TAXPAYER; AND FOR RELATED PURPOSES.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  The Department of Revenue shall be liable for costs such as additional fees and charges incurred by a taxpayer as a result of a tax lien filed against the taxpayer due solely to error or mistake by the department.  The Department of Revenue may reimburse a taxpayer for the amount of such costs or provide the taxpayer a credit against subsequent returns or reports of the taxpayer.  If the department reimburses a taxpayer for the costs, reimbursement shall be made from current tax collections. 

     SECTION 2.  This act shall take effect and be in force from and after July 1, 2017.