35 Miss. Code R. § 5-03-07-100
Current through June 25, 2024
If the chairman finds that the licensee has overpaid his tax or fees for any reason and the licensee has discontinued business and there is no subsequent liability upon which the excess may be credited, or if the amount of the excess exceeds the estimated liability for the next twelve months, the excess shall be certified to the state auditor. The auditor may issue his warrant to the state treasurer in favor of the taxpayer for the amount of tax erroneously paid into the state treasury.
35 Miss. Code. R. § 5-03-07-100