MS HB699

Authorizes the Commissioner of Revenue to disclose taxpayer information including name, address, social security number, income, sales tax, source of income, and assets to law enforcement officers of Mississippi and the United States without a subpoena or judicial order when pursuing an ongoing criminal investigation.

Requires the Commissioner of Revenue to establish procedural safeguards documenting who made requests for taxpayer information and what information was supplied.

Permits disclosure to law enforcement without prior notice to the taxpayer when the law enforcement entity certifies that notice would compromise or adversely affect the criminal investigation.

Maintains that federal disclosure restrictions on federal tax information still apply and extends the same confidentiality prohibitions to all officers, employees, and entities receiving disclosed information.

Applies the disclosure authorization to all tax types administered by the Department of Revenue including income tax, franchise tax, and sales tax, effective July 1, 2017.