Mississippi Senate Bill SB2319

Mississippi 2024 Regular Session

• Introduced: 2/7/24
• Refer: 2/7/24
• Failed: 3/5/24

Caption

Department of Revenue; require to send taxpayer notices by certified mail, return receipt requested.

Impact

If enacted, this bill would alter the current practices surrounding how taxpayer notifications are managed within the state. The requirement for certified mail means that taxpayers will have a verifiable record of when they received important information from the Department of Revenue. This shift could lead to improved compliance and accountability among taxpayers as they are formally informed about their tax assessments.

Summary

Senate Bill 2319 mandates the Mississippi Department of Revenue to send taxpayer notices, which includes assessment notices, via certified mail with a return receipt requested. The intention behind this bill is to ensure that taxpayers receive official notifications regarding their tax assessments in a reliable manner, enhancing the communication process between the state and taxpayers. This act emphasizes the importance of documented communication to prevent any potential misunderstandings regarding tax obligations.

Contention

While the bill is primarily focused on enhancing notification procedures, there may be discussions regarding the cost implications of sending notices via certified mail. Critics may argue that this process could impose additional burdens on the state's budget or lead to delays in notification, setting up a point of contention about the balance between improved taxpayer communication and fiscal responsibility.