35 Miss. Code R. § 3-07-03-102
Current through June 25, 2024
In the case of married individuals where one (1) spouse is a resident and the other is a nonresident, the personal exemption of the resident individual shall be prorated on the same basis as if both were nonresidents having net income from within and without the State of Mississippi.
35 Miss. Code. R. § 3-07-03-102