MS HB795

Standardizes procedures for issuing warrants to seize and sell property of taxpayers delinquent on income, corporation franchise, and sales taxes across all three tax types.

Removes provisions allowing the Commissioner of Revenue to utilize county sheriffs for warrant issuance and tax collection, designating department special agents as the sole enforcement officers.

Replaces graduated fee schedules with a flat fee of Fifty Dollars ($50.00) per warrant issued, collected as part of the tax debt.

Authorizes the department to advertise property sales through additional means beyond statutory requirements, with advertising costs charged against sale proceeds.

Takes effect July 1, 2014.