MS HB1171

Amends Section 27-7-45 of the Mississippi Code to allow the Department of Revenue to permit state and political subdivision officers and employees to pay delinquent state income taxes through installment agreements.

Installment payment procedures must follow the same manner and process as those provided under Section 27-7-53(1)(b) for other individual taxpayers.

Maintains existing wage withholding provisions for unpaid income taxes due after August 15, but provides the installment agreement option as an alternative.

Effective date is July 1, 2011.