35 Miss. Code R. § 4-01-08-105
Current through June 25, 2024
The Department must transfer the assessment from the corporation or LLC to the person exercising fiscal management within thirty-six (36) months of when the liability of the corporation or LLC becomes final. A notice will be issued to the transferee, and once received the transferee will have sixty (60) days in which to appeal the transfer of assessment. The transfer is appealable on the issue of the ownership interest and fiscal management requirements only.
35 Miss. Code. R. § 4-01-08-105