Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 3 - Income and FranchiseSubpart 10 - Other Entities and Miscellaneous
Chapter 01 - Fiduciaries
Section 35-3-10-01-101 - Returns by Fiduciaries

35 Miss. Code. R. 3-10-01-101

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Current through September 18, 2024
Section 35-3-10-01-101 - Returns by Fiduciaries

All legal fiduciaries must file a fiduciary return unless the gross income does not exceed the allowable exemption, or unless there is a specific exception in the regulations. A fiduciary who is the guardian of a minor or incompetent, and where no legal trust or estate has been established, is an exception and is not required to file a return.

35 Miss. Code. R. 3-10-01-101