35 Miss. Code R. § 4-01-08-101
Current through June 25, 2024
A lien is attached to any property of a person having a sales tax liability who closes or sells a business, which includes selling off the inventory of the business. A return is required to be filed within ten (10) days after the date the business is closed, or sold, or the inventory is sold and any sales tax liability due must be paid.
35 Miss. Code. R. § 4-01-08-101