MS HB1531

Amends Section 27-65-57 of the Mississippi Code to require a hearing or other administrative proceeding before any writ of garnishment is executed against a taxpayer.

Applies to cases where a person fails to pay sales taxes, damages, or interest after receiving notice and demand, and has not filed a timely appeal to the board of review.

Maintains existing provisions allowing the State Tax Commission to file tax liens that are enrolled as judgments and serve as authority for writs of execution, attachment, and garnishment.

Effective July 1, 2020.