35 Miss. Code R. § 3-08-06-303.05
Current through June 25, 2024
INTANGIBLE PROPERTY. Non-business capital gains and losses from sales of intangible personal property are allocable to this state, if the taxpayer's commercial domicile is in this state and the intangible has not acquired a commercial, business or actual situs in another state, or the taxpayer's commercial domicile is not in this state, but the intangible has acquired a commercial, business or actual situs in this state.
35 Miss. Code. R. § 3-08-06-303.05