35 Miss. Code R. § 3-08-06-401.01
Current through June 25, 2024
TOTAL ASSIGNMENT OF INCOME. If the business activity of a taxpayer occurs within this state, and if by reason of such business activity the taxpayer is not taxable in another state, the total net income (or loss) of the taxpayer shall be assigned to Mississippi.
35 Miss. Code. R. § 3-08-06-401.01