Photo of John Fletcher

John Fletcher can be reached at jfletcher@joneswalker.com or 601.949.4620.

COVID-19 Update: By agreement of Lieutenant Governor Delbert Hosemann and Speaker of the House Philip Gunn, the Mississippi Legislature will reconvene the 2020 legislative session on Monday, May 18.

The Legislature recessed its 125-day session temporarily on March 18, following the governor’s issuance of a state of emergency related to COVID-19.

Hosemann, Gunn, and members

The Mississippi Secretary of State’s office has now issued its new Remote Notarization Order Guidance following Mississippi Governor Tate Reeves’ Executive Order 1467, which modified the in-person requirement for notarization temporarily.

According to the new Remote Notarization Order Guidance, effective immediately, and continuing throughout the period of the State of Emergency Proclamation as declared by Governor Reeves on March 17, 2020, Mississippi notaries public are authorized to perform notarial acts by remote notarization and remote online notarization.Continue Reading Mississippi Secretary of State Issues New Remote Notarization Order Guidance

This afternoon the Mississippi Department of Revenue issued a notice containing updated information related to multiple extended filing deadlines and audit procedures. Among the changes are the following:

  • Income and franchise tax filing deadlines remain extended to May 15 (no change from prior notice)
  • Sales and use tax return filing deadlines remain unchanged, but

The Mississippi Department of Revenue has been very active in informing the public of tax-related developments resulting from the COVID-19 pandemic. All taxpayers are encouraged to follow them on social media such as Facebook and Twitter, as those appear to be their primary and most easily available means of conveying information to the public at this time. While the department has closed its district and Clinton offices to the public and is operating on an essential-staff basis, it is still maintaining its call center (601.923.7700) and taxpayers can utilize the Taxpayer Access Portal (tap.dor.ms.gov), which provides taxpayers the ability to transact most of their business with the department online.

While the department has the authority to extend certain upcoming filing deadlines for state-level taxes it administers, taxpayers should be aware of several upcoming local tax filing deadlines that are not controlled by the department and that likely cannot be extended or waived under the current statutory provisions. Considering that most businesses in Mississippi and across the country have begun operating remotely, these deadlines may present significant compliance and logistical challenges.Continue Reading Beware Rigid Mississippi Local Tax Deadlines

In response to the impact of Hurricanes Harvey and Irma, certain counties in Texas and Florida have been declared as major disaster areas. [For a complete list of declared counties and information on hurricane related federal tax relief see IRS Provides Tax Filing and Payment Relief to Hurricane Victims.]  As a result, numerous states have enacted delayed filing and payment periods for individuals and businesses located in these major disaster areas.  In order to help track these developments, the Jones Walker team has compiled and summarized the provided relief of participating states.  Our team will continue to monitor for further federal and state tax related disaster relief announcements and update this post accordingly.

Alabama

  • Alabama Department of Revenue Press Releases: August 29, August 31, September 12, 2017
  • Alabama taxpayers residing in Texas or Florida counties designated as disaster areas by the federal government have until Jan. 31, 2018, to file tax returns due on or after Sept. 1 (Sept. 15 for Hurricane Irma victims), 2017, and before Jan. 31, 2018.
  • Penalty relief will be provided during the extension period.
  • Taxpayers seeking this tax relief should write “Texas Flood 2017” or “Irma Relief – 2017” in red ink on any state paper return/report which relies on this filing extension relief.
  • The relief applies to individual income tax, corporate income tax, pass-through entities, sales and use tax, withholding tax, and business excise tax.
  • IRP/IFTA requirements for vehicles are temporarily suspended for vehicles engaged in disaster relief efforts.

Arkansas

California

  • CDTFA News Release NR 9-17 (September 1, 2017)
  • Business owners and tax and fee payers affected by Hurricane Harvey may request extensions to file their returns, ask for relief from penalties and/or interest for some taxes and fees, and request copies of records lost due to storm damage.
  • Deadlines are extended for filings that were delayed by disruptions affecting the U.S. Postal Service and private mail and freight companies.
  • Businesses located in the Gulf Coast area that have been impacted by Hurricane Harvey, and who, as a result, cannot meet their filing and payment deadlines, may be eligible for relief.

Continue Reading State Tax Relief for Hurricane Victims