SB 2100 Summary

• Authorizes the Mississippi Commissioner of Revenue to order closure of businesses for: failure to file required tax returns, failure to pay finally determined tax liabilities, or failure to cease operation after a license or permit has been revoked by the Department of Revenue.

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

• Permits the commissioner to physically lock entrances or otherwise secure a business and affix a closure order to prevent operation; violating these orders is a misdemeanor.

• Allows taxpayers to avoid or reverse closure by: filing all delinquent tax returns and paying taxes in full, entering a satisfactory payment agreement, or filing an appeal in chancery court with required security bond within 20 days.

• Amends tax confidentiality statutes (Sections 27-3-73, 27-7-83, 27-13-57, 27-65-81, and 27-77-15) to authorize disclosure of taxpayer information necessary for business closure enforcement; law takes effect July 1, 2013.