MS HB1346

Authorizes the Mississippi Department of Employment Security to contract with private debt collection entities outside the state to recover finally determined debts, including delinquent employer contributions, fees, penalties, and interest, with compensation added to the debt amount or paid from collected funds.

Allows the executive director to waive recovery of and abate accrued interest on unpaid contributions at his sole discretion.

Permits the department to reenroll tax liens after they lapse following seven years, with reenrolled liens fully enforceable as of the reenrollment date but losing priority held before expiration; requires reenrolled liens to contain specific information including debtor name, lien number, and amount owed.

Establishes procedures for handling notices of lien release issued in error, allowing the department to enroll a new lien for the original debt plus any accruing interest, penalties, and fees.

Makes persons owning 10% or more of stock in corporations or 10% interest in limited liability companies with 35 or fewer owners personally liable for unpaid unemployment taxes accrued while they exercised fiscal management responsibility.

Takes effect July 1, 2017.