MS SB2153

Amends Mississippi Code sections governing income tax, corporation franchise tax, and sales tax collection procedures to standardize warrant issuance and property seizure/sale processes across all three tax types.

Removes authority for the Commissioner of Revenue to use county sheriffs to issue warrants and collect delinquent taxes, consolidating enforcement to department special agents only.

Replaces graduated fee schedules with a flat fee of $50.00 per warrant issued, eliminating the previous minimum fee of $10.00 and variable fee structures.

Establishes uniform procedures for seizure and sale of taxpayer property, including requirements for real property disposition under Section 13-3-163 and personal property under Section 13-3-165, with flexibility for additional advertising at the commissioner's discretion.

Takes effect July 1, 2014.