MS SB2004

Amends Sections 27-65-35 and 27-65-37 of Mississippi Code to require written notices of tax assessments and payment demands be sent by certified mail if not personally delivered by a commissioner's agent.

Applies to notices issued when taxpayers fail to file required sales tax returns or when audits disclose unpaid taxes, with a 60-day payment deadline from mailing or delivery date.

Specifies delivery methods for different entity types: individuals, partnerships, corporations, limited liability companies, and government entities may receive notice at business locations, residences, or to designated officers or managers.

Effective July 1, 2015.