35 Miss. Code R. § 10-02-108
Current through May 31, 2024
Companies that transfer full time headquarters employees into the state that are employed in Mississippi for less than twelve (12) months will be allowed a pro-rated portion of the yearly credit in the first and last years. The amount of the credit is pro-rated based on the number of months the employee is employed in this state divided by twelve (12).
35 Miss. Code. R. § 10-02-108