35 Miss. Code R. § 3-08-06-304
Current through June 25, 2024
In filing returns with this state, if the taxpayer departs from or modifies the manner in which income has been classified as business income or non-business income in returns for prior years, the taxpayer shall disclose in the return for the current year the nature and extent of the modification.
35 Miss. Code. R. § 3-08-06-304