MS SB3070

Authorizes the Mississippi Department of Revenue to disclose income tax information to the Department of Human Services Child Support Unit without requiring a subpoena or court order for individuals delinquent in child support payments.

Permits disclosure of name, address, social security number, amount of income, source of income, assets, and other relevant tax records and forms to support child support enforcement.

Extends the same disclosure authority to the Department of Human Services Fraud Investigation Unit for individuals under investigation for fraud or abuse of state or federal programs.

Applies the disclosure provisions to income tax returns (Section 27-7-83) and sales tax information (Section 27-65-81), while maintaining confidentiality protections for other tax disclosures.

Takes effect July 1, 2010.