Department of Revenue; require to send taxpayer notices by certified mail, return receipt requested.
Impact
The introduction of this bill is set to modify the existing protocols for how taxpayer notices are dispatched, potentially increasing the operational costs for the Department of Revenue due to the nature of certified mail. However, proponents argue that the increased reliability of correspondence will lead to better compliance from taxpayers and fewer disputes regarding the receipt of notices. This requirement emphasizes a shift towards more formal and accountable practices in state governance.
Summary
Senate Bill 2175 mandates that the Department of Revenue in Mississippi is required to send taxpayer notices, including assessment notices, via certified mail, return receipt requested. This approach is intended to ensure that taxpayers receive important correspondence regarding their taxes in a verifiable manner, thereby enhancing accountability and transparency in tax administration. The bill is part of a broader effort to tighten communication and procedural methods used by the state revenue department.
Contention
While the bill appears straightforward, there may be concerns among legislators regarding the financial implications of implementing certified mail as a standard procedure for sending notices. Critics could argue that this system might overburden the department's budget, diverting funds from other necessary tax-related services. Additionally, there may be debates concerning the effectiveness of such a requirement in enhancing taxpayer awareness and compliance, especially in a digital age where many communications can be handled electronically.
Allows for sending of the notice under power of sale and rights of active military servicemembers by USPS First Class Mail and/or an overnight delivery service, instead of by USPS certified mail return receipt requested.
Senate Substitute for HB 2396 by Committee on Assessment and Taxation - Authorizing the use of a protest petition to limit funding of a taxing jurisdiction by property tax revenues exceeding a certain amount, providing for a protest petition notice to be sent to taxpayers and modifying the content requirements of the revenue neutral rate hearing notice.