Find Laws Find Lawyers Free Legal Forms USA State Laws

MISSISSIPPI STATUTES AND CODES

27-65-35 - Failure to file return; notice.

§ 27-65-35. Failure to file return; notice.
 

[Until July 1, 2010, this section will read:]
 

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 to the taxpayer of the tax and damages thus assessed and demand payment within thirty (30) days from the date of the notice. The notice shall be sent by mail to the taxpayer, or delivered by an agent of the commissioner either to the taxpayer or someone of suitable age and discretion at the taxpayer's place of business or residence. However, if the taxpayer shall file a return and pay the tax shown to be due within thirty (30) days from the date of the assessment, the return and payment shall be accepted in lieu of the assessment. 
 

[From and after July 1, 2010, this section will read:]
 

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 to the taxpayer of the tax and damages thus assessed and demand payment within sixty (60) days from the date of the notice. The notice shall be sent by mail to the taxpayer, or delivered by an agent of the commissioner either to the taxpayer or someone of suitable age and discretion at the taxpayer's place of business or residence. However, if the taxpayer shall file a return and pay the tax shown to be due within sixty (60) days from the date of the assessment, the return and payment shall be accepted in lieu of the assessment. 
 

Sources: Codes, 1942, § 10119; Laws,  1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1942, ch. 138; Laws, 1944, ch. 129, § 7; Laws, 1952, ch. 403, § 4; Laws, 1955, Ex Sess, ch. 106, § 1; Laws, 1958, ch. 576; Laws, 1976, ch. 435; Laws, 1992, ch. 407, § 1; Laws, 2007, ch. 359, § 1; Laws, 2009, ch. 492, § 103, eff from and after July 1, 2010.
 

Mississippi Forms by Issue

Mississippi Business Forms
Mississippi Court Forms
> Case Evaluation
> Dispute
Mississippi Divorce Forms
Mississippi Family Forms
Mississippi Gun Forms
Mississippi Marriage Forms
Mississippi Name Change Forms
Mississippi Tax Forms

Mississippi Law

Mississippi State Laws
    > Mississippi Child Support
    > Mississippi Gun Laws
    > Mississippi Statute
Mississippi Tax
    > Mississippi State Tax
Mississippi Agencies
    > Mississippi Department of Corrections
    > Mississippi Department of Education
    > Mississippi Secretary of State
    > Mississippi State Tax Commission

Mississippi Court Map

Tips