35 Miss. Code R. § 3-07-01-103
Current through June 25, 2024
Every natural person who, though not necessarily a legal resident of Mississippi, nevertheless resides within this state on a more or less regular or permanent basis and not on the temporary or transitory basis of a visitor or sojourner, is defined as an actual resident of this state for income tax purposes.
35 Miss. Code. R. § 3-07-01-103