35 Miss. Code R. § 3-07-04-100
Current through June 25, 2024
Section 574 of the Soldiers and Sailors Civil Relief Act provides that military duty pay can be taxed only by the state in which the armed forces member is domiciled or is a legal resident. A Mississippi resident who enters the military service remains a resident of this state during the tenure of military service or until such time as legal and positive action is taken to establish residence in some other state and the personnel records are changed accordingly by executing through his or her command a state of Legal Residence Certificate, Department of Defense Form DD 2058.
35 Miss. Code. R. § 3-07-04-100