35 Miss. Code R. § 3-08-03-112.05
Current through June 25, 2024
An S corporation is not relieved from the payment of franchise tax. Schedules in Form 62-300 relating to such levy must be completed and made a part of the return. The franchise tax, plus any penalty, interest, or applicable income tax, are due and payable in full by the original due date of the return.
35 Miss. Code. R. § 3-08-03-112.05