MS HB950

Removes the previous "stop order" provision that completely blocked state and local government employees from receiving any salary until delinquent state income taxes or sales taxes were paid in full

Allows the Department of Revenue to pursue the same collection remedies against public employees and officers for unpaid taxes as it uses for private citizens

Limits wage garnishment for delinquent taxes to 25% of the public employee's or officer's salary, or the outstanding tax liability amount, whichever is less

Applies to both state income tax (due by August 15) and sales tax (due within 2 months of becoming payable)

Effective date of July 1, 2014