35 Miss. Code R. § 4-01-07-303
Current through June 25, 2024
If the overpayment can be used within a twelve (12) month period, the Department will allow a credit to be used against the account for future periods as authorized in Miss. Code Ann. Section 27-65-53. Refund claims for an overpayment that cannot be used within a twelve (12) month period will be granted. The determination as to whether the credit can be used within a twelve (12) month period will be based on the amount of tax paid on the account within the twelve (12) months preceding the date the amended return reflecting the claim for overpayment received.
35 Miss. Code. R. § 4-01-07-303