Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 10 - Economic Development
Chapter 10 - SMART Business Incentive
Section 35-10-10-101

35 Miss. Code. R. 10-10-101

Download
PDF
Current through December 10, 2024
Section 35-10-10-101

The SMART (Strengthening Mississippi Academic Research Through) Business rebate is based on an investor incurring qualified research costs subject to a research agreement as defined in Miss. Code Ann. Section 37-148-1 et seq. The amount of the rebate is twenty-five percent (25%) of the qualified research costs.

35 Miss. Code. R. 10-10-101