35 Miss. Code. R. 6-01-01-100
Telecommunication companies entitled to refunds under the Mississippi Telecommunications Tax Reform Act shall annually certify under oath to the Tax Commission the assessment of Class IV property and the ad valorem taxes paid in total and for each taxing jurisdiction (county and municipality) in which they have property. This certification shall be submitted to the Tax Commission no later than February 15th for all tax payments made for the preceding assessment year. Failure to submit the appropriate certification by the date specified shall result in the taxpayer not receiving the payment until the following tax year. The certification shall be submitted on the form provided by the Commission and the company shall attach documentation supporting the information reflected in the certification.
35 Miss. Code. R. 6-01-01-100