35 Miss. Code R. § 3-01-01-104
Current through May 31, 2024
"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