MS HB1384

Extends the duration of tax liens from 7 years to 10 years for income taxes, franchise taxes, sales taxes, and use taxes before the lien expires

Eliminates the Department of Revenue's ability to indefinitely refile tax lien notices to extend the lien period

Requires the Department of Revenue to bring an action to reduce the lien to a judgment within 10 years, or the lien expires

If the state brings an action within the 10-year period, the resulting judgment relates back to the original lien filing date and may be renewed under existing law (Section 15-1-43)

Requires tax lien notices in the registry to include the debtor's date of birth and/or social security number (or partial number) in addition to existing required information