35 Miss. Code. R. 3-01-01-104

Current through December 10, 2024
Section 35-3-01-01-104 - Domestic taxpayer

"Domestic taxpayer", when applied to any corporation, association, and partnerships, means created, organized or domesticated under the laws of the State of Mississippi. The fact that a domestic taxpayer moves its principal place of business without the state does not preclude its classification as a domestic organization for income tax purposes.

35 Miss. Code. R. 3-01-01-104

Amended 1/7/2019