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---
type: "Bill"
title: "Ad valorem taxes; extend deadline for free port warehouses to submit required inventory to tax assessor due to COVID-19."
description: "Ad valorem taxes; extend deadline for free port warehouses to submit required inventory to tax assessor due to COVID-19."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2020"
identifier: "SB 3048"
citation: "Mississippi SB 3048 (2020)"
classification: ["bill"]
subjects: ["Ways and Means", "Finance"]
status: "enacted"
primary_sponsors: ["Harkins"]
version_count: 3
action_count: 13
vote_count: 2
first_action: "2020-06-22T05:00:00+00:00"
last_action: "2020-07-03T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/92943207-d087-4ddf-bdc8-d6eab5ade067"
source_url: "http://billstatus.ls.state.ms.us/2020/pdf/Senate_authors/Harkins.xml"
source_hash: "c8494f0b269209304cd4d5624c2891372aec7cee6a16af65c7f593ab2b1fd262"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ms"]
---
# Mississippi SB 3048 (2020) — Ad valorem taxes; extend deadline for free port warehouses to submit required inventory to tax assessor due to COVID-19.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **As Introduced** (filed) — [source](http://billstatus.ls.state.ms.us/documents/2020/html/SB/3000-3099/SB3048IN.htm)
2. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2020/html/SB/3000-3099/SB3048PS.htm)
3. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2020/html/SB/3000-3099/SB3048SG.htm)
## Votes
- Passage — **520** (pass) · upper
- Passage — **1170** (pass) · lower
## Sponsors
- Harkins — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2020-06-22T05:00:00+00:00** Suspend from Deadlines by HC 69
- **2020-06-22T05:00:00+00:00** Referred To Finance `referral-committee`
- **2020-06-22T05:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2020-06-22T05:00:00+00:00** Passed `passage`
- **2020-06-22T05:00:00+00:00** Immediate Release
- **2020-06-22T05:00:00+00:00** Transmitted To House `introduction`
- **2020-06-23T05:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2020-06-26T05:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2020-06-26T05:00:00+00:00** Passed `passage`
- **2020-06-27T05:00:00+00:00** Returned For Enrolling
- **2020-06-29T05:00:00+00:00** Enrolled Bill Signed
- **2020-06-29T05:00:00+00:00** Enrolled Bill Signed
- **2020-07-03T05:00:00+00:00** Approved by Governor `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/92943207-d087-4ddf-bdc8-d6eab5ade067`. Confidence: reported (aggregated from official Mississippi legislature records).