Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 13 - General
Chapter 01 - Affiliated Corporations
Section 35-4-13-01-102

35 Miss. Code. R. 4-13-01-102

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Current through October 31, 2024
Section 35-4-13-01-102

Transactions where title to taxable property is transferred from one corporation to an affiliated corporation, partnership, or stockowner constitute taxable events, and these inter-company transactions may not be eliminated from the measure of tax imposed.

35 Miss. Code. R. 4-13-01-102