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MS SB2822
Bill
AI Summary
- Classifies all system edits, thresholds, and automated system calculations used by the Mississippi Department of Revenue in processing returns or determining correct tax amounts as confidential information that may not be divulged or made known
- Authorizes the Commissioner of Revenue to require certain taxpayers to submit returns, supporting schedules, information returns, and other tax documents electronically, but exempts taxpayers that lack the capability to file electronically
- Establishes a tiered penalty structure for noncompliance with filing requirements: $25.00 for the first instance and $500.00 for each additional instance, replacing the previous flat $25.00 penalty
- Allows the Commissioner of Revenue to send sales tax assessment notices for unpaid taxes by regular mail instead of the previously required certified or registered mail
- Effective date of July 1, 2010; sponsored by Senator Kirby and referred to the Senate Finance Committee
Legislative Description
Department of Revenue; revise information that may not be disclosed, allow to require certain electronic filing.
Last Action
Died In Committee
3/2/2010
Full Bill Text
No bill text available