35 Miss. Code. R. 1-04-111
Current through December 10, 2024
"Taxpayer" - Any person required to file and remit an amount to the Department whether it is for a tax, fee, license, or any other obligation. For the purpose of this rule, "person" includes any individual, firm, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit, and includes the plural as well as the singular number.
35 Miss. Code. R. 1-04-111