35 Miss. Code R. § 3-11-01-101
Current through May 31, 2024
Such returns of information shall be completed with respect to calendar year payments, notwithstanding that the payor may report his income on a fiscal year basis, and shall cover total amounts paid for which an information return is required - not just the amount which is in excess of the sums specified in subparagraphs (a) and (b) above.
35 Miss. Code. R. § 3-11-01-101