Tax Law Blog
February 18, 2010 / Reorganization of the Mississippi State Tax Commission
Effective July 1, 2010, the Mississippi State Tax Commission (MSTC) will be reorganized into the Department of Revenue (Department), which will be responsible for administration, and an independent Board of Tax Appeals (BTA) to hear administrative appeals.
Under the new law, the BTA is established, with such Board independently undertaking the appellate role of the MSTC. Furthermore, the Department will perform the administrative functions, including the processing of tax returns and the auditing of taxpayers. The BTA will consist of a Chairman and two associate members all appointed by the Governor to serve staggered six year terms. The Chairman of the new BTA will appoint an executive director admitted to practice law in Mississippi and familiar with the appellate process. The head of the Department will be the Commissioner of Revenue, also appointed by the Governor for a six year term.
In addition to a number of procedural changes affecting the appeals process, the new law will increase from 30 days to 60 days the amount of time a taxpayer has to file an appeal with the BTA. In another notable change, the Department will also be granted the authority to appeal decisions made by the BTA, a power formerly exclusively afforded to taxpayers.