MS HB100

Prevents the Department of Revenue from charging back erroneous sales tax diversion payments to municipalities with populations between 21,700 and 21,800 according to the most recent federal decennial census.

Amends Section 27-65-75 to clarify that erroneous payments to qualifying municipalities cannot be collected from or withheld from any funds otherwise due to the municipality.

Modifies Section 27-65-53 to exempt qualifying municipalities from adjustment requirements when they erroneously receive overpayment disbursements from sales tax collections.

Updates Section 27-65-51 to prevent the state from withholding funds from qualifying municipalities to recover erroneous tax payments that were illegally disbursed.

Effective upon passage.