MS HB1248

Expands types of documents that can be filed with Department of Revenue to include applications for permits, licenses, titles, powers of attorney, and review board appeal petitions, with Commissioner authorized to specify filing methods (manual or electronic).

Establishes that signing or affixing electronic signature to documents filed with Department of Revenue constitutes swearing under oath that information is true and correct; creates criminal penalty of up to 10 years imprisonment for knowingly submitting false information or signing without authority.

Authorizes Department of Revenue to release confidential information and documents to persons designated in properly executed powers of attorney or other authorization documents.

Changes requirements for various alcohol and tobacco tax applications from affidavits to statements signed under penalty of perjury for temporary retailer's permits, light wine and beer applications, charitable tobacco exemptions, and tobacco tax refund claims.

Imposes $0.25 per case handling fee on manufacturers and wholesalers whose products are placed in Department of Revenue's liquor distribution center; creates ABC Capital Expenditure Fund to receive handling fee revenue for distribution center operations and allows Department to borrow funds repayable from the fund.