35 Miss. Code R. § 3-07-03-106
Current through June 25, 2024
A nonresident individual, who is a member of a partnership owning property or doing business in the State of Mississippi, is taxable on his share of the net income of the partnership, whether distributed or not. If the partnership does business within and without the state, a nonresident partner is taxable on such share of his income, whether distributed or not, as is assignable to Mississippi.
35 Miss. Code. R. § 3-07-03-106