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Bill > HB859


MS HB859

MS HB859
Taxation; amend certain sections of law to make interest rates for various unpaid taxes consistent with rates provided in other sections of law.


summary

Introduced
02/14/2020
In Committee
05/11/2020
Crossed Over
03/10/2020
Passed
06/18/2020
Dead
Signed/Enacted/Adopted
06/25/2020

Introduced Session

2020 Regular Session

Bill Summary

An Act To Amend Sections 27-15-107, 27-31-81, 27-35-163, 27-41-9, 27-65-33, 27-65-53, 27-67-19, 27-69-41 And 27-71-331, Mississippi Code Of 1972, Which Provide For The Payment Of Interest By Taxpayers For Failing To Pay Various Taxes, To Make The Interest Rates Provided Therein Consistent With The Interest Rates Provided In Other Sections Of Law For The Payment Of Interest; And For Related Purposes.

AI Summary

This bill amends certain sections of Mississippi law to make the interest rates for various unpaid taxes consistent with the rates provided in other sections of the law. Specifically, the bill reduces the interest rate from 1% per month to 0.5% per month for late payments of insurance premium taxes, mineral documentary taxes, ad valorem taxes, sales and use taxes, and alcohol taxes. The bill also makes other conforming changes to the interest rates and penalties related to these taxes. The changes in this bill are intended to create more consistent interest rate provisions across the different tax types in Mississippi.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Approved by Governor (on 06/25/2020)

bill text


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