35 Miss. Code R. § 3-12-01-100
Current through June 25, 2024
Miss. Code Ann. Section 27-13-9 of the franchise tax law provides for an exclusion from the franchise tax base sums representing debts, notes, bonds and mortgages due and payable, except where notes or debts due are provided by an affiliated company as a substitute for stock or paid in capital.
35 Miss. Code. R. § 3-12-01-100