Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 3 - Income and FranchiseSubpart 06 - Losses
Chapter 01 - Casualty Losses of Individuals
Section 35-3-06-01-101

35 Miss. Code. R. 3-06-01-101

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Current through December 10, 2024
Section 35-3-06-01-101

For the purpose of this regulation, a "disaster loss" is a casualty loss that occurs from an event in an area that the President of the United States declares as a disaster area warranting Federal assistance.

35 Miss. Code. R. 3-06-01-101