35 Miss. Code R. § 3-01-13-101
Current through May 31, 2024
Additionally, if a taxpayer has an election available and completes his return incorrectly (such as, but not limited to using method which utilizes only part of the requirements of a certain election), the Commissioner shall determine whether, in fact, an election has been made and what method of reporting is to be used.
35 Miss. Code. R. § 3-01-13-101