Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 3 - Income and FranchiseSubpart 02 - Gross Income
Chapter 18 - Recovery of Tax Benefit Items
Section 35-3-02-18-100

35 Miss. Code. R. 3-02-18-100

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Current through January 14, 2025
Section 35-3-02-18-100

The Commissioner will follow Federal Rules, Regulations and Revenue Procedures relating to recovery of tax benefit items as are deemed not contrary to the context and intent of Mississippi Law.

35 Miss. Code. R. 3-02-18-100