16 Miss. Code. R. 3-1.10
For projects involving designated Mississippi Landmark properties also under review in accordance with Section 106 of the National Historic Preservation Act, the federal review process will take precedence over the Mississippi Landmark review. However, the President of the Board, in consultation with the director, may elect to require that a Mississippi Landmark permit be obtained in addition to the Section 106 review. Mississippi Landmark permits are always required for prehistoric or historic American Indian or aboriginal burials.
For projects involving designated Mississippi Landmark properties also under review in accordance with the federal or state preservation tax incentives programs, the tax incentives review process will take precedence over the Mississippi Landmark review. However, the President of the Board, in consultation with the director, may elect to require that a Mississippi Landmark permit be obtained in addition to the tax review process.
16 Miss. Code. R. 3-1.10