MS HB437

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

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

If the department chooses to reimburse a taxpayer, reimbursement must be made from current tax collections.

Effective date is July 1, 2016.