Section 35-1-01-105 - Obtaining InformationThe purpose of this section is to describe how a taxpayer or an interested person may obtain available information, other than information concerning proposed rules, from the Agency. Copies will be $2.50 for the first page and $0.50 for each additional page per document. Additional research and mailing charges may apply.
1. Compliance with Mississippi Public Records Act of 1983. a. Any person who wishes to inspect or obtain a copy of any public record in the possession of the Agency must make a written request to the Legal Division of the Agency. The request must describe the record sought and whether it is to be provided through personal inspection or reproduction. However, all requests for copies of returns and reports should be made to the Office that administers the tax in the manner described in paragraph 2 below.b. Upon receipt of the request, the Agency shall notify the requesting party of the cost or the time and place of access to the public record. The requesting party must then forward payment for the costs of producing the records. Every reasonable effort will be made to respond to the request within seven (7) working days from the receipt of the request if the fee to produce such records has been paid. If the Agency is unable to produce a public record by the seventh (7th) working day from the date the request was received, the agency will contact the requesting party with an explanation of the delay and a notice that the record will be produced within fourteen (14) working days from the receipt of the request. By mutual agreement of the parties the records may be supplied after fourteen (14) working days. Records may not be removed from the Agency for reproduction purposes.c. If the Commissioner denies the requesting party access to any record, the requesting party will be notified in writing of the basis of the denial within seven (7) working days from the receipt of the request.2. Obtaining copies of tax returns or applications filed with the Agency. a. All tax returns, including documents supporting those returns and other tax forms required to be filed with the Agency, are confidential and specific information relating to a particular taxpayer is not public information. The Agency may not release confidential information to anyone other than the taxpayer to whom that information pertains unless specifically authorized by the taxpayer, specifically authorized by statute, or directed to do so by a proper judicial order.b. A taxpayer may request a copy of his personal filings by submitting a written request. The request must be signed by the taxpayer. In the case of a return of an individual, this request must be signed by that individual. In the case of an income tax return filed jointly, this request must be signed by either of the individuals who filed the return. In the case of a partnership, this request must be signed by a partner who was a member of the partnership during the period of time covered by the return requested. In the case of a return filed by a member-managed limited liability company, this request must be signed by a person who is a member of the limited liability company. In the case of a return filed by a manager-managed limited liability company, this request must be signed by a manager of the limited liability company. In the case of a return of a corporation, this request must be signed by a principal officer of the corporation and attested to by the corporation's secretary or another officer.c. A taxpayer may request copies of his return or information to be released to other persons by providing the Agency a signed document authorizing the release of the returns.d. The request for copies of returns should be submitted to the Department in writing. The written request must include the type of tax return, the tax period(s) requested, taxpayer name, and the tax account and/or taxpayer identification number. All information contained in any written request for copies of returns is submitted under penalty of perjury.3. Title and Motor Vehicle Tag Information a. In order to obtain information from an individual motor vehicle record maintained by the Agency, the person requesting the information must qualify under the guidelines set by federal statute. The Agency has promulgated Title 35, Part VII, Subpart 1, Chapter 01 of the Mississippi Administrative Code in accordance with the Federal Driver's Privacy Protection Act, which protects certain information contained on motor vehicle records and lists permitted uses for which records may be obtained. In order to request information, the appropriate form must be completed and forwarded to the Agency for processing along with the appropriate fees. The information request form and all other applicable information are available on the Agency's website.b. Any title and motor vehicle tag information received by the requesting party is privileged and may not be disclosed to anyone else unless that disclosure is a permitted use. Please note that using the information acquired from motor vehicle records for any use other than a permitted use may subject the offender to criminal fines and other damages.4. Publications a. Persons may receive information through instructions included with forms, notices written concerning law changes or procedural changes, booklets, and other publications of the Agency. This information is provided to answer frequently asked questions but is not intended to be all-inclusive. In any situation where the information provided does not adequately address the person's particular circumstances, it is advisable to seek additional guidance.b. Interested parties may, for a fee, order a copy of these publications by sending a request to the Communications Director, however, much of this information may be found free of charge on the Agency's website.5. Website a. Statistical information may be obtained from the Agency's website. Many forms are available online and may be printed for use.b. The website also contains links to other websites, including links operated by other government agencies, tax related organizations, and tax software providers. The Agency has no control over the content included on websites other than its own.c. An individual may check the status of his individual income tax refund online. Persons may also check the validity of certain tax permits or licenses on the website.35 Miss. Code. R. § 1-01-105