35 Miss. Code R. § 3-08-06-303.04
Current through June 25, 2024
PROPERTY. Capital gains and losses from sales of tangible personal property are allocable to this state if the property had a situs in this state at the time of sale, or the taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs.
35 Miss. Code. R. § 3-08-06-303.04