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MS HB1103

Bill

Status

Failed

2/3/2015

Primary Sponsor

Brad Oberhousen

Click for details

Origin

House of Representatives

2015 Regular Session

AI Summary

  • Counties and municipalities may collect debts of at least $50 owed to them by intercepting debtors' Mississippi income tax refunds through the Department of Revenue

  • Local governments must work through the Mississippi Association of Supervisors (for counties) or Mississippi Municipal League (for municipalities) to submit debts for collection

  • Debtors must receive written notice of the proposed setoff and have 30 days to request a hearing to contest the debt; appeals go to circuit court

  • A 25% collection assistance fee is added to each debt collected, with 5% retained by the Department of Revenue and 20% going to the member organization handling the collection

  • Effective date is January 1, 2016, and the act is titled the "Local Government Debt Collection Setoff Act"

Legislative Description

Income tax; authorize counties and municipalities to collect certain debts by setoff against the debtor's income tax refund.

Last Action

Died In Committee

2/3/2015

Committee Referrals

County Affairs1/19/2015

Full Bill Text

No bill text available