Administrative Practices and Procedures for the Mississippi State Tax Commission
Title 35, Part I of the Mississippi Administrative Code includes the administrative rules of the Department of Revenue. A PDF for the entire Part I may be found here.
After July 1, 2010, any reference to Mississippi State Tax Commission, the State Tax Commission, the Tax Commission and/or commission shall mean Department of Revenue and any reference to the Commissioner of Revenue, the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission, the Chairman of the Tax Commission and/or chairman shall mean Commissioner of Revenue of the Department of Revenue. (refer to § 27-3-4(4) Miss Code Ann.)
Section |
Contents |
100 to 103 |
General Information and Definitions |
104 |
Agency Organization |
105 |
Obtaining Information (Public Records Requests) |
106 |
Adoption of Rules and Regulations |
107 |
Hearings and Appeals |
108 to 110 |
Guidance, Letter Rulings, Declaratory Opinions, Contact Addresses |
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100 |
Statutory Authority |
101 |
Applicability |
102 |
General Purpose |
103 |
Definitions |
35.I.01 Mississippi Administrative CodePart I, Chapter 1, Section 105 |
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105 | Obtaining Information
The purpose of this section is to describe how a taxpayer or an interested person may obtain available information, other than information concerning proposed rules, from the Agency. Copies will be $2.50 for the first page and $0.50 for each additional page per document. Additional research and mailing charges may apply. |
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1. Compliance with Mississippi Public Records Act of 1983. | |||
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2. Obtaining copies of tax returns or applications filed with the Agency. | |||
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3. Title and Motor Vehicle tag information | |||
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4. Publications | |||
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5. Website | |||
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35.I.01 Mississippi Administrative CodePart I, Chapter 1, Section 106 |
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106 |
Adoption of Rules and Regulations |
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106.01 |
Authority to adopt rules and regulations |
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106.02 |
Rule adoption process |
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1. Drafting the rule or rule amendment. |
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2. Preparing economic impact statement. | |||
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3. Notice of intent to adopt a rule or rule amendment. | |||
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4. Providing opportunity for interested parties to comment. | |||
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5. Filing the rule for adoption | |||
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6. Obtaining information on proposed rule. | |||
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7. Rule making record | |||
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8. Repeal of a rule If the Commissioner determines that an existing rule should be repealed, the process followed will be the same as for the adoption of a new rule or an amendment to a rule. |
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9. Termination of the proceeding The Commissioner may determine that the rule or rule amendment should not be adopted after the notice of proposed rule but prior to adoption of the rule. In such event, a notice of termination will be filed with the Secretary of State and notice will be provided to those persons listed on the Agency Rule Notification Register. |
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10. Emergency rules | |||
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35.I.01 Mississippi Administrative CodePart I, Chapter 1, Section 107
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107 |
Administrative Hearings and Appeals |
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107.01 | Administrative Appeal Process With the exception of an appeal of a tag penalty, this section does not describe the administrative appeal process relating to actions of the Agency regarding ad valorem taxes and homestead exemptions. An administrative appeal from these actions shall be as prescribed by statute. This section also does not describe the administrative appeal process for actions taken by the Agency under the Local Option Alcoholic Beverage Control Law or under the Mississippi Native Wine Act of 1976. The administrative appeal process for such ABC actions is described in the ABC Regulations of the Agency. |
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1. Informal Review | ||||||
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2. Representation | ||||||
A person may represent himself or may choose to have a representative at any point throughout the appeal process. Hearings before the Review Board or a hearing officer are considered confidential and are not open to the public; however, the appellant may permit another person or persons to attend the hearing and to participate as deemed appropriate or necessary. | ||||||
3. Interest continues to accrue on unpaid balances. | ||||||
Filing an appeal does not stop interest charges from accruing on any unpaid tax liability. In some situations, penalties may also continue to accrue. | ||||||
4. Written requests for Administrative Appeal | ||||||
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5. Notice of hearing. | ||||||
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6. Continuance of hearing | ||||||
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7. Confidential hearings | ||||||
All hearings are closed to the public due to the confidential nature of the subject matter. However, through written authorization, the person appealing may waive the right to a closed hearing. | ||||||
8.Items subject to administrative appeal are | ||||||
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9. Items not subject to administrative appeal include but are not limited to: |
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a. Bond amounts; b. Declaratory Opinions; c. Letter rulings; d. Oral or written advice; e. Collection actions including but not limited to liens and garnishments f. Diversions or distributions of tax revenue; g. Refund offsets used to pay debts owed to other government agencies; h. Denials of certifications of tax incentives; and i. Denial of rebates. |
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10. Request for removal of voting member of Review Board | ||||||
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11. Timeline for filing appeals | ||||||
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d. When an appeal, objection or other document is required by statute, regulation or the Agency to be filed with the Review Board within any number of days, the day of the act, event or default from which the designated period of time begins to run shall not be included. The last day of the period so computed shall be included unless it is a Saturday, a Sunday, legal holiday or any other day when the offices of the Agency are in fact closed, with or without legal authority, in which event the period runs until the end of the next day which is not a Saturday, a Sunday, a legal holiday or any other day when the office of the Agency is closed. Legal holidays for the Agency are found at Miss. Code Ann. § 3-3-7(1). When the period of time prescribed or allowed is less than seven (7) days, intermediate Saturdays, Sundays and legal holidays shall be excluded in the computation. Mailing does not constitute filing, and the time period within which the appeal, objection or other document has to be filed is not extended because of mailing. | ||||||
12. Review Board hearing | ||||||
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13. Withdrawal of an appeal | ||||||
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14. Board of Tax Appeals Hearing | ||||||
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