Each licensee shall prepare financial statements covering all financial activities of the licensee's establishment for each business year. If the licensee or a person controlling, controlled by, or under common control with the licensee owns or operates room, food, or beverage facilities, the financial statement must cover those operations as well as gaming operations.
1. Licensees shall submit the financial statements to the State Tax Commission not later than three months following the end of the business year covered by the statement. Each financial statement must be signed by the licensee who thereby attests to the completeness and accuracy of the statement.2. In the event of a license termination, change in the business entity, or a change in the percentage of ownership of more than twenty percent, the licensee or former licensee shall, not later than three months after the event, submit to the chairman a financial statement covering the period since the period covered by the previous financial statement.35 Miss. Code. R. § 5-03-01-100