35 Miss. Code. R. 4-01-07-305
Current through December 10, 2024
The Department, at its discretion, may still issue a refund as requested in the taxpayer's claim under extenuating circumstances when the credit of the overpayment can be used within a twelve (12) month period. The determination to not issue a refund on an account where a credit can be used within a twelve (12) month period is not subject to appeal under Miss. Code Ann. Section 27-77-5 so long as the credit was issued in the amount requested.
35 Miss. Code. R. 4-01-07-305