35 Miss. Code R. § 3-01-01-105
Current through May 31, 2024
"Foreign taxpayer", when applied to any corporation or association, including partnerships, means created or organized under the laws of a state other than Mississippi. The fact that a foreign taxpayer carries on its business or occupation in Mississippi does not set aside the foreign construction of the corporation, association or partnership.
35 Miss. Code. R. § 3-01-01-105