AN ACT TO AMEND SECTION 85-11-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THE TIME WITHIN WHICH THE DEPARTMENT OF REVENUE MAY TAKE ACTION TO COLLECT AGAINST A TAX LIEN FOR A FINALLY DETERMINED TAX LIABILITY; TO AMEND SECTION 31-19-27, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A DOUBTFUL CLAIM IS A CLAIM FOR WHICH A NOTICE OF TAX LIEN HAS BEEN ENROLLED IN THE UNIFORM STATE TAX LIEN REGISTRY FOR A FINALLY DETERMINED TAX LIABILITY AND FOR WHICH THE DEPARTMENT OF REVENUE IS PROHIBITED UNDER SECTION 85-11-21 FROM TAKING ANY ACTION FOR COLLECTION AGAINST THE TAX LIEN FOR SUCH LIABILITY; TO AMEND SECTION 31-19-30, MISSISSIPPI CODE OF 1972, TO PROVIDE CERTAIN CRITERIA RELATING TO THE SETTLEMENT AND COMPROMISE OF CERTAIN DOUBTFUL CLAIMS; AND FOR RELATED PURPOSES.

Statutes affected:
As Introduced: 85-11-21, 31-19-27, 31-19-30