35 Miss. Code. R. 1-02-201
Current through January 14, 2025
The purpose of this regulation is to outline the general requirements imposed on every taxpayer to prepare and retain all records necessary to determine the correct tax liability with respect to taxes administered by the Department of Revenue. These requirements are imposed on all taxpayers without regard to whether they use paper, computer, or electronic processes, systems, or technology.
35 Miss. Code. R. 1-02-201