35 Miss. Code R. § 5-01-02-100
Current through June 25, 2024
Under authority of Miss. Code Ann. Sections 75-76-81 and 27-65-43, it is the duty of every taxpayer, or gaming licensee, in such manner as the Commissioner of Revenue may approve or require, to keep accurate, complete, legible, and permanent records of all transactions pertaining to revenue that is taxable or subject to fees. Records must be supported by source documents. The Commissioner may require any information or records from computer information systems on media common to those systems.
35 Miss. Code. R. § 5-01-02-100