MS SB2675

Authorizes the Mississippi Commissioner of Revenue to order physical closure of businesses that fail to file tax returns, fail to pay finally determined tax liabilities, or continue operating after their license/permit has been revoked by the Department of Revenue

Requires written notice to noncompliant taxpayers at least 10 calendar days before closure, specifying the reason, amounts owed, and how to avoid closure; the Commissioner may then lock entrances or otherwise secure the business to make it physically inaccessible

Creates misdemeanor penalties for refusing to leave during closure, tampering with closure orders, or entering locked premises without permission, punishable under Section 99-19-31

Allows taxpayers to avoid or end closure by filing all delinquent returns and paying in full, entering a satisfactory payment agreement, or filing an appeal in chancery court with required bond

Amends confidentiality provisions in Mississippi tax code sections to authorize disclosure of taxpayer information as necessary to execute business closures under this act