Mississippi Administrative Code
Title 12 - Finance and Administration
Part 1 - Organizational Rules
Chapter 3 - Declaratory Opinions
Rule 12-1-3.9 - Procedural Rights of Persons Receiving Declaratory Opinions

When any person making a request receives a declaratory opinion, to the extent that the facts provided in the request apply to the actual situation, the agency will take no civil or criminal action against that person acting in the same circumstances, who, in good faith follows the direction contained in the opinion. However, if a court of competent jurisdiction, declares the opinion to be manifestly wrong and without substantial support, it shall be null and void.

Miss. Code Ann. §§ 25-43-2.103, 25-43-2.105.