Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 3 - Income and FranchiseSubpart 02 - Gross Income
Chapter 06 - Dividend Income
Section 35-3-02-06-111

35 Miss. Code. R. 3-02-06-111

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Current through December 10, 2024
Section 35-3-02-06-111

The Commissioner will follow federal rules, regulations and revenue procedures relating to dividends to the extent that such procedures are not deemed contrary to the context and intent of Mississippi Law.

35 Miss. Code. R. 3-02-06-111

Adopted 1/1/2021