35 Miss. Code. R. 3-10-01-105
Current through September 18, 2024
A guardian, whether of an infant or other person, is a fiduciary, and as such is required to make and file the return for his ward and pay the tax. Such a fiduciary is subject to all the provisions of this law which apply to individuals, including the allowance of personal exemptions and credits.
35 Miss. Code. R. 3-10-01-105