35 Miss. Code. R. 1-02-106

Current through October 31, 2024

Section 35-1-02-106

If adequate records necessary to determine tax due are not kept, or if an audit of the records of a taxpayer, or any return filed by him, or any other information discloses that taxes are due and unpaid, the Commissioner may take actions that include, but are not limited to:

1. Disallowing exemptions, credits, or reduced rates of tax.

2. Making assessments of due and unpaid taxes.

3. Suspending or revoking permits.

35 Miss. Code. R. 1-02-106

Amended 7/1/2018