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MS HB460

Bill

Status

Passed

4/4/2016

Primary Sponsor

Jeffrey Smith

Click for details

Origin

House of Representatives

2016 Regular Session

AI Summary

  • 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.

  • 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.

  • 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.

  • 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.

  • 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

Committee Referrals

Finance2/29/2016
Ways and Means2/8/2016

Full Bill Text

No bill text available