35 Miss. Code R. § 3-07-02-100
Current through June 25, 2024
A taxpayer, who is not liable for Mississippi income tax for an entire year because of moving into this state or moving from this state, shall include on his return income received from all sources during the time he is a resident of Mississippi, plus income from all sources within Mississippi for the taxable year while a nonresident of Mississippi.
35 Miss. Code. R. § 3-07-02-100