Mississippi House Bill 1095 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on April 16 2021 - 100% progression
Action: 2021-04-16 - Approved by Governor
Text: Latest bill text (Enrolled) [HTML]

An Act To Authorize The Commissioner Of Revenue To Develop Procedures For The Receipt And Consideration Of Offers To Compromise And Settle Finally Determined Tax Liabilities That Are Doubtful Claims; To Authorize The Commissioner Of Revenue, Upon The Advice Of The Attorney General, To Enter Into An Agreement With A Taxpayer Under Which A Finally Determined Tax Liability That Is A Doubtful Claim Is Settled And Compromised; To Provide That If The Settlement Agreement Is Approved By The Governor, The Agreement Shall Be Binding And A Taxpayer's Liabilities For Taxes, Interest And Penalties Will Be Fully And Finally Compromised; To Provide That If The Commissioner Of Revenue Later Determines That The Taxpayer Misrepresented The Financial Condition Of The Taxpayer Or Any Property Belonging To The Taxpayer Or Other Person Liable For The Tax, All Compromised Liabilities May Be Reestablished; To Amend Section 31-19-27, Mississippi Code Of 1972, To Provide That A Doubtful Claim Is A Claim For A Finally Determined Tax Liability For Which A Notice Of Tax Lien Has Been Enrolled In The Uniform State Tax Lien Registry And For The Collection Of Which The Ordinary Process Of Law Has Been Ineffectual; To Amend Section 31-19-29, Mississippi Code Of 1972, To Authorize The Commissioner Of Revenue And The Department Of Revenue To Provide Certain Information Regarding Doubtful Claims To The Attorney General Or His Designated Representative; To Amend Sections 27-3-73, 27-7-83, 27-13-57 And 27-65-81, Mississippi Code Of 1972, In Conformity Thereto; And For Related Purposes.

Department of Revenue; authorize to compromise and settle certain tax liabilities.

Rep. John Lamar [R]

2021-03-30 - House - House Conference Report Adopted (Y: 122 N: 0 NV: 0 Abs: 0) [PASS]
2021-03-30 - Senate - Senate Conference Report Adopted (Y: 51 N: 0 NV: 1 Abs: 0) [PASS]
2021-03-10 - Senate - Senate Passed As Amended (Y: 51 N: 0 NV: 1 Abs: 0) [PASS]
2021-03-09 - Senate - Senate Passed (Y: 52 N: 0 NV: 0 Abs: 0) [PASS]
2021-02-11 - House - House Passed As Amended (Y: 118 N: 0 NV: 4 Abs: 0) [PASS]

Date	Chamber	Action
2021-04-16		Approved by Governor
2021-04-01	Senate	Enrolled Bill Signed
2021-04-01	House	Enrolled Bill Signed
2021-03-30	House	Conference Report Adopted
2021-03-30	Senate	Conference Report Adopted
2021-03-29	House	Conference Report Filed
2021-03-29	Senate	Conference Report Filed
2021-03-24	Senate	Conferees Named Harkins,Johnson,Blount
2021-03-23	House	Conferees Named Lamar,Steverson,Massengill
2021-03-17	House	Decline to Concur/Invite Conf
2021-03-11	Senate	Returned For Concurrence
2021-03-10	Senate	Passed As Amended
2021-03-10	Senate	Amended
2021-03-10	Senate	Reconsidered
2021-03-09	Senate	Motion to Reconsider Entered
2021-03-09	Senate	Passed
2021-03-02	Senate	Title Suff Do Pass
2021-03-02	Senate	DR - TSDP: FI To AC
2021-02-18	Senate	Referred To Finance;Accountability, Efficiency, Transparency
2021-02-12	House	Transmitted To Senate
2021-02-11	House	Passed As Amended
2021-02-11	House	Amended
2021-02-02	House	Title Suff Do Pass As Amended
2021-01-18	House	Referred To Ways and Means

Chapter	Article	Section	Citation Type	Statute Text
27	13	57	Amended Code	See Bill Text
27	3	73	Amended Code	See Bill Text
27	65	81	Amended Code	See Bill Text
27	7	83	Amended Code	See Bill Text
31	19	27	Amended Code	See Bill Text
31	19	29	Amended Code	See Bill Text

Type	Source
Summary	https://billstatus.ls.state.ms.us/2021/pdf/history/HB/HB1095.xml
Text	https://billstatus.ls.state.ms.us/documents/2021/html/HB/1000-1099/HB1095IN.htm
Text	https://billstatus.ls.state.ms.us/documents/2021/html/HB/1000-1099/HB1095PS.htm
Text	https://billstatus.ls.state.ms.us/documents/2021/html/HB/1000-1099/HB1095SG.htm
Amendment	https://billstatus.ls.state.ms.us/documents/2021/html/ham/HB1095_H_Cmte_Amend_01.htm
Amendment	https://billstatus.ls.state.ms.us/documents/2021/html/ham/HB1095_H_Amend_02.htm
Amendment	https://billstatus.ls.state.ms.us/documents/2021/html/sam/HB1095_S_Amend_01.htm
Roll Call	https://billstatus.ls.state.ms.us/2021/pdf/votes/house/0380034.pdf
Roll Call	https://billstatus.ls.state.ms.us/2021/pdf/votes/senate/0640017.pdf
Roll Call	https://billstatus.ls.state.ms.us/2021/pdf/votes/senate/0650046.pdf
Roll Call	https://billstatus.ls.state.ms.us/2021/pdf/votes/senate/0850006.pdf
Roll Call	https://billstatus.ls.state.ms.us/2021/pdf/votes/house/0850010.pdf