MS HB1469

Establishes the Mississippi Business Closure Law, authorizing the Commissioner of Revenue to physically close businesses for failure to file tax returns, failure to pay finally determined tax liabilities, or continued operation after license/permit revocation by the Department of Revenue.

Requires the Commissioner to provide written notice to noncompliant taxpayers at least 10 calendar days before closure, specifying the business identification, reason for closure, amounts owed, and methods to avoid closure.

Permits the Commissioner to lock entrances or otherwise secure a business to make it physically inaccessible; prohibits interference with closure under penalty of misdemeanor charges under Section 99-19-31.

Allows taxpayers to avoid or reverse closure by filing delinquent returns and paying full tax liabilities in full, or by entering into a satisfactory payment agreement with the Department of Revenue.

Establishes appeal rights in chancery court within 20 calendar days of closure, with security/bond requirements; authorizes the Commissioner to disclose business closure information to law enforcement, local/state agencies, and interested parties without confidentiality restrictions.