35 Miss. Code. R. 3-01-11-100
Current through October 31, 2024
The Commissioner may grant a reasonable extension of time beyond the statutory due date to file any income or franchise tax return or annual report. The authorized extension of time to file does not extend the time for payment of the income or franchise tax due. Interest and penalty shall apply on any underpayment of tax. Taxpayers having a tax liability who request an extension of time must remit the tax due with the proper Mississippi Application for Extension on or before the due date of their return to receive an automatic extension of time to file their tax returns.
35 Miss. Code. R. 3-01-11-100