35 Miss. Code R. § 3-07-03-100
Current through June 25, 2024
The term "nonresident" includes those natural persons not meeting the requirements of a resident. A nonresident individual shall be allowed the same personal and additional exemptions as are authorized for resident individuals; however, the nonresident individual is entitled only to that proration of the personal and additional exemptions as his adjusted gross income from sources within the State of Mississippi bears to his total or entire adjusted gross income from all sources.
35 Miss. Code. R. § 3-07-03-100