MS SB2344

Removes automatic wage withholding requirement for state and local public officers or employees who fail to pay state income tax by August 15, replacing it with general collection remedies available to the Department of Revenue.

Allows garnishment of up to 25% of a public employee's or officer's salary for unpaid state income tax, or the outstanding tax liability amount, whichever is less.

Removes prohibition on salary payment for public officers or employees who fail to pay state sales tax within two months, replacing it with standard collection remedies available against all taxpayers.

Allows garnishment of up to 25% of a public employee's or officer's salary for unpaid state sales tax, or the outstanding tax liability amount, whichever is less.

Takes effect July 1, 2012.