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MS HB460
Bill
Status
4/4/2016
Primary Sponsor
Jeffrey Smith
Click for details
AI Summary
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Amends Section 27-77-9 of the Mississippi Code to clarify that the 30-day period for filing a written request for a hearing on permit, tag, or title suspension/revocation begins from the date the Department of Revenue mailed or delivered the notice of intent.
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Establishes that if no timely hearing request is filed within 30 days, the intended action automatically becomes effective on the 31st day without further agency action.
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Adds new subsection (8) specifying that filings with the board of review or Board of Tax Appeals are timely if hand-delivered during office hours, postmarked/shipped by the due date, or electronically transmitted by midnight of the due date; extends the due date to the next business day if the deadline falls on a weekend or state holiday.
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Provides that the amendments do not affect any notices of intent or appeals issued before the effective date; prior law continues to apply to those cases.
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Takes effect July 1, 2016.
Legislative Description
Department of Revenue; revise date upon which time period begins to run for taxpayer to request hearing on permit revocation/suspension.
Last Action
Approved by Governor
4/4/2016