35 Miss. Code R. § 4-01-08-103
Current through June 25, 2024
Persons owning stock of ten percent (10%) or more of a total corporation or interest of ten percent (10%) or more in a limited liability company (LLC) with thirty-five (35) or fewer owners, and exercising responsibility for fiscal management at the time that the tax liability is accrued are liable for the taxes due.
35 Miss. Code. R. § 4-01-08-103