35 Miss. Code R. § 3-01-10-101
Current through May 31, 2024
In the case of a taxpayer seeking a refund or a reduction in the amount due on a particular return, a taxpayer must apply within three (3) years from the due date of the return or where an extension was granted, three (3) years from the date the return was filed, provided the return was filed on or before the last day of the extension period authorized by the Commissioner.
35 Miss. Code. R. § 3-01-10-101