35 Miss. Code R. § 3-01-02-101
Current through May 31, 2024
Miss. Code Ann Section 27-7-13(4) provides that if a taxpayer's annual accounting period is not a proper fiscal year ending or if the taxpayer has no annual accounting period or does not maintain books and records that identify an accounting period, that the taxable period will be based on a calendar year.
35 Miss. Code. R. § 3-01-02-101