Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 3 - Income and FranchiseSubpart 02 - Gross Income
Chapter 07 - Income from Retirement Allowances, Pensions, Annuities or Optional Retirement Allowances
Section 35-3-02-07-103

35 Miss. Code R. § 3-02-07-103

Download
PDF
Current through May 31, 2024
Section 35-3-02-07-103

Amounts received as a distribution under a Roth Individual Retirement Account shall be treated in the same manner as provided under the Internal Revenue Code of 1986, as amended.

35 Miss. Code. R. § 3-02-07-103