Bill Text: MS SB2004 | 2015 | Regular Session | Introduced
Bill Title: Sales taxes; assessment notice must be by certified mail if not delivered in person.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2015-02-03 - Died In Committee [SB2004 Detail]
Download: Mississippi-2015-SB2004-Introduced.html
MISSISSIPPI LEGISLATURE
2015 Regular Session
To: Finance
By: Senator(s) Collins
Senate Bill 2004
AN ACT TO AMEND SECTIONS 27-65-35 AND 27-65-37, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE WRITTEN NOTICES OF ASSESSMENTS AND DEMANDS FOR PAYMENT OF SALES TAXES SHALL BE SENT BY CERTIFIED MAIL IF NOT DELIVERED IN PERSON; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-65-35, Mississippi Code of 1972, is amended as follows:
27-65-35. If no return is made on or before the due date by any taxpayer required to make a return, the commissioner, as soon as practicable after the due date, shall make an assessment of taxes and damages from any information available, which shall be prima facie correct. The commissioner shall give written notice by certified mail or by personal delivery to the taxpayer of the tax and damages thus assessed and demand payment within sixty (60) days from the date the commissioner mailed or hand delivered the notice. In the case of an individual, the notice shall be sent by certified mail to the taxpayer or delivered by an agent of the commissioner to the taxpayer, to a manager or general agent at the taxpayer's place of business or to someone above the age of sixteen (16) years at the taxpayer's residence. In the case of a partnership, the notice shall be sent by certified mail to the partnership or delivered by an agent of the commissioner to any partner, to a manager or general agent at the taxpayer's place of business or to someone above the age of sixteen (16) years at the residence of any partner. In the case of a corporation, limited liability company, joint venture, association, estate, trust or other group or combination acting as a unit, including any government entity, the notice shall be sent by certified mail to the taxpayer or delivered by an agent of the commissioner to an officer of the entity, to someone above the age of sixteen (16) years at the residence of an officer of the entity or to a manager or general agent at the taxpayer's place of business. However, if the taxpayer shall file a return and pay the tax shown to be due within sixty (60) days from the date the commissioner mailed or hand delivered the assessment, the return and payment shall be accepted in lieu of the assessment.
SECTION 2. Section 27-65-37, Mississippi Code of 1972, is amended as follows:
27-65-37. (1) If adequate records of the gross income or gross proceeds of sales are not maintained or invoices preserved as provided herein, or if an audit of the records of a taxpayer, or any return filed by him, or any other information discloses that taxes are due and unpaid, the commissioner shall make assessments of taxes, damages, and interest from any information available, which shall be prima facie correct. However, if in an audit of the records of a taxpayer it is determined that during the period being audited the taxpayer reported and paid tax in accordance with a method used during a prior period which had been audited by the commissioner and not found to result in any additional tax due, the commissioner shall be estopped from collecting any additional tax as a result of the use of this previously audited method for any period prior to notification by the commissioner or his agent during the current audit that use of the previously audited method would result in additional tax being due if it is determined, through all information available regarding this taxpayer, that:
(a) The method in issue was previously audited by the commissioner with no additional tax determined to be due under such method;
(b) The method under consideration in the current audit is the same method that was used in the prior audit;
(c) There has not been a statutory or regulatory change that would have resulted in additional tax being due under this method after the statutory or regulatory change; and
(d) The taxpayer detrimentally relied on the fact that this method had been previously audited and not found to result in additional tax.
(2) The commissioner shall
give notice to the taxpayer of the assessments and demand payment of the tax,
damages and interest within sixty (60) days from the date the commissioner
mailed or hand delivered the notice. The notice shall be sent by * * * certified mail or
delivered by an agent of the commissioner. In the case of an individual, the
notice shall be sent by certified mail to the taxpayer or delivered by
an agent of the commissioner to the taxpayer, to a manager or general agent at
the taxpayer's place of business or to someone above the age of sixteen (16)
years at the taxpayer's residence. In the case of a partnership, the notice
shall be sent by certified mail to the partnership or delivered by an
agent of the commissioner to any partner, to a manager or general agent at the
taxpayer's place of business or to someone above the age of sixteen (16) years
at the residence of any partner. In the case of a corporation, limited
liability company, joint venture, association, estate, trust or other group or
combination acting as a unit, including any government entity, the notice shall
be sent by certified mail to the taxpayer or delivered by an agent of
the commissioner to an officer of the entity, to someone above the age of
sixteen (16) years at the residence of an officer of the entity or to a manager
or general agent at the taxpayer's place of business.
(3) If the taxpayer shall fail or refuse to comply with the notice of assessment or shall fail to petition for a hearing, the commissioner shall proceed as provided in Section 27-65-39.
SECTION 3. This act shall take effect and be in force from and after July 1, 2015.
