Mississippi Senate Bill SB2175

Mississippi 2023 Regular Session

• Introduced: 1/11/23
• Refer: 1/11/23
• Failed: 1/31/23

Caption

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.