MS HB822

Imposes an annual professional privilege tax of $400 on attorneys who practice in Mississippi but are not domiciled in the state and do not maintain a regular place of business there.

Department of Revenue shall collect the tax before June 1 each year and deposit revenue into the Civil Legal Assistance Fund.

Establishes a fine of $500 for any attorney required to pay the tax who fails to do so while practicing in the state.

Department of Revenue has authority to promulgate rules and regulations necessary to implement and administer the tax under Mississippi Administrative Procedures Law.

Effective date is July 1, 2019.