Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 13 - General
Chapter 01 - Affiliated Corporations
Section 35-4-13-01-101

35 Miss. Code. R. 4-13-01-101

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Current through October 31, 2024
Section 35-4-13-01-101

Each corporation shall file a separate return and include therein the tax liability accruing to such corporation. This applies to each corporation in an affiliated group, as the law makes no provision for filing of consolidated returns by affiliated corporations.

35 Miss. Code. R. 4-13-01-101