35 Miss. Code. R. 1-01-1005
Current through December 10, 2024
Letter rulings are considered informal guidance; however, the taxpayer or person requesting the letter ruling may rely on the response absent a subsequent law or regulation change or written retraction, provided that the information presented is factual and complete with no material omissions and that no changes have been made with regard to the information provided.
35 Miss. Code. R. 1-01-1005