Section 35-3-08-06-402 - Computation of Basis of Filing
- Section 35-3-08-06-402.01 - Business Income of Producers of Mineral or Natural Resource Products
- Section 35-3-08-06-402.02 - Business Income of Contractors
- Section 35-3-08-06-402.03 - Business Income of Airlines. If an airline has any activity other than simply passing over this state, then it is "doing business" in this state and is required to file a return. The net business income of an airline company which has not been directly assigned, allocated or excluded as otherwise provided by this Regulation shall be apportioned to this state as provided in this section
- Section 35-3-08-06-402.04 - Business Income of Motor Carriers. If a motor carrier picks up, delivers, services equipment, or has any activity other than simply passing through this state, then it is "doing business" in this state and is required to file a return. The net business income of motor carriers which has not been directly assigned, allocated or excluded as provided by this Regulation shall be apportioned to this state as provided in this section
- Section 35-3-08-06-402.05
- Section 35-3-08-06-402.06
- Section 35-3-08-06-402.07 - Business Income of Pipelines. The net business income of a pipeline company which has not been allocated, directly assigned, or excluded as otherwise provided in this Regulation shall be apportioned to Mississippi by multiplying such net business income by a fraction, the numerator of which is the property factor plus the payroll factor, as defined in subsection 402.09, paragraphs 1 and 2 of this Regulation, plus the traffic miles factor, and the denominator where is three (3)
- Section 35-3-08-06-402.08 - Business Income of Manufacturers
- Section 35-3-08-06-402.09 - Apportionment Factors
- Section 35-3-08-06-402.10 - Other Provisions. If the allocation and apportionment provisions of this Regulation do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for, or the Commissioner may require, in respect to all or any part of the taxpayer's business activity, if reasonable: