The Mississippi Department of Revenue (DOR) is the state agency responsible for the administration of the revenue laws necessary to fund public services for you and your fellow citizens. This responsibility includes issuance of certain permits or licenses.
When the holder of the permit is outside compliance with Mississippi law and/or regulations, it becomes necessary to revoke or suspend that permit.
This is an overview of the process used to advise you, the permit holder, about the intended action and your rights for a hearing on the matter. The process described in this brochure applies to all permits issued by the Department (including beer permits and sales tax permits) except for permits issued by the Alcoholic Beverage Control (ABC). (See Title 35, Part II, of the Mississippi Administrative Code for information on the ABC administrative processes.
You are responsible for being aware of the Mississippi tax laws, rules, and regulations regarding your permit. Please see Chapter 77, Title 27 of the Mississippi Code Annotated, and Title 35, Part I, Chapter 01 of the Mississippi Administrative Code for a more detailed explanation of the law and administrative procedures of the DOR. Access to this information is available online at www.dor.ms.gov. You may also contact the Department with any questions about this information.
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If the Department determines that there is a basis for suspension or revocation of your permit, you will be mailed or hand delivered a “Notice of Intent” regarding this proposed suspension or revocation. The notice will include the reason(s) for the intended action and will advise you of your right to file a written request with the Review Board for a hearing regarding the proposed suspension or revocation.
If mailed, the Notice of Intent will be sent to you by First Class U.S. Mail to the most recent mailing address the Department has on record for you concerning the permit in question. It is your responsibility to make sure the Department has your correct mailing address and contact information in regard to any permit issued by the Department that you hold.
You have 30 days from the mailing date of this notice to appeal this action to the Review Board.
If you fail to appeal within the 30-day period, it is considered that you have had an opportunity for a hearing and the action of the Department will take effect as set out in the notice without any further action by the Department. The action is not subject to any further review by the Board of Tax Appeals or a court.
Additional information for appealing to the Review Board can be found here.