MS HB1148

Department of Revenue is liable for costs including additional fees and charges incurred by a taxpayer when a tax lien is filed due solely to department error or mistake.

Department may reimburse the taxpayer for such costs or provide a credit against the taxpayer's subsequent tax returns or reports.

If the department reimburses a taxpayer, the reimbursement must be made from current tax collections.

Effective date is July 1, 2015.