MS HB1672

Imposes an annual professional privilege tax of $400 on attorneys who practice in Mississippi but are not domiciled in the state and do not maintain a regular place of business there.

Department of Revenue shall collect the tax before June 1 each year and deposit revenues into the Civil Legal Assistance Fund.

Attorneys who fail to pay the required tax while practicing in the state face a fine of $500 upon conviction, in addition to any other penalties prescribed by law.

Department of Revenue is authorized to promulgate rules and regulations necessary to implement and administer the tax in accordance with Mississippi Administrative Procedures Law.

Act takes effect July 1, 2016.