35 Miss. Code R. § 3-07-04-103

Current through June 25, 2024
Section 35-3-07-04-103

The pay of military personnel employed by Non-appropriated Fund Instrumentalities such as post exchanges, military stores, officers' clubs and other such instrumentalities was declared by the Department of Defense to be off-duty or nonmilitary pay taxable and reportable in the same manner as for civilian employees of NAFI's. Military pay of members of the Armed Forces who claim Mississippi as their state of legal residence/domicile and the pay of members from NAFI sources in Mississippi are subject to the requirements of Mississippi income tax withholding.

35 Miss. Code. R. § 3-07-04-103