35 Miss. Code R. § 4-01-02-100
Current through June 25, 2024
The Sales Tax Law requires that monthly sales tax returns shall be filed by the twentieth of the month following the period covered, and quarterly sales tax returns shall be filed by the twentieth of the month following the end of the quarter. Persistent, willful or recurring failure to file such returns on or before the due date subjects the taxpayer to damages and interest on the amount due.
35 Miss. Code. R. § 4-01-02-100