MS HB1370

Expands taxpayer appeal rights to the Board of Tax Appeals to include "any other action of the agency affecting a taxpayer's liability or claim to tax credits or incentives" beyond the previously limited categories of tax assessments, refund claim denials, and tag penalty waiver denials

Applies the expanded appeal rights consistently across all stages of the administrative review process, including initial appeals to the board of review and subsequent appeals to the Board of Tax Appeals

Maintains the 60-day deadline for filing appeals from agency actions or board of review orders

Preserves existing procedures for hearings, including informal hearings before the board of review and the requirement that two members constitute a quorum for Board of Tax Appeals hearings

Effective date of July 1, 2014