35 Miss. Code R. § 3-08-06-201.02
Current through June 25, 2024
Every foreign corporation (those chartered outside Mississippi) which has obtained a certificate of authority from the Secretary of State to do business in Mississippi, or which is in fact doing business, as defined, in Mississippi, regardless of qualifications, is subject to the income tax levy and is required to file annual income tax returns unless corporation is specifically exempt from tax within the purview of Code Section 27-7-29.
35 Miss. Code. R. § 3-08-06-201.02