Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 3 - Income and FranchiseSubpart 05 - Business Deductions General
Chapter 03 - Taxes Paid as Business Expense
Section 35-3-05-03-103

35 Miss. Code. R. 3-05-03-103

Download
PDF
Current through January 14, 2025
Section 35-3-05-03-103

To the extent that a specific tax is deductible under both Federal and State Law, the Commissioner will follow Federal Rules, Regulations and Revenue Procedures relating to the tax treatment of the specific tax.

35 Miss. Code. R. 3-05-03-103