To apply for the credits, an Application for Certification of Economic Incentives and a letter requesting the credit must be submitted. The letter must contain sufficient information to allow a determination of whether the location qualifies as a national or regional headquarters. A list of eligible relocation expenses must be provided when applying for the National or Regional Headquarters Relocation Tax Credit. A letter will be issued informing the taxpayer if the applicable credit is granted.
35 Miss. Code. R. 10-02-301