35 Miss. Code R. § 3-01-11-101
Current through May 31, 2024
If no tax liability exists on the due date of the return, the Commissioner will automatically recognize an extension of time authorized and granted by the Internal Revenue Service for the filing of annual income tax returns. Proof of the authorized extension must be maintained with the taxpayer's records. If proof cannot be presented upon request, extension may not be allowed.
35 Miss. Code. R. § 3-01-11-101