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MS HB144

Bill

Status

Failed

2/28/2017

Primary Sponsor

William Shirley

Click for details

Origin

House of Representatives

2017 Regular Session

AI Summary

  • Department of Revenue becomes liable for costs including additional fees and charges incurred by taxpayers when a tax lien is filed due solely to department error or mistake.

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

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

  • Effective date is July 1, 2017.

Legislative Description

Department of Revenue; will be liable for costs incurred by taxpayer due to department error in filing lien against taxpayer.

Last Action

Died In Committee

2/28/2017

Committee Referrals

Finance2/20/2017
Ways and Means1/3/2017

Full Bill Text

No bill text available