35 Miss. Code R. § 3-11-23-201
Current through May 31, 2024
Persons owning stock of ten percent (10%) or more of a total corporation or ten percent (10%) interest or more in a limited liability company (LLC) with thirty-five (35) or less owners, and are exercising responsibility for fiscal management at the time that the tax was withheld or required to be withheld are liable for the taxes due.
35 Miss. Code. R. § 3-11-23-201