Mississippi Administrative Code
Title 16 - History, Humanities and Arts
Part 3 - Historic Preservation Division
Chapter 5 - Mississippis State Historic Preservation Tax Incentives Program
Rule 16-3-5.6 - Claiming the Credit
Universal Citation: MS Code of Rules 16-3-5.6
Current through September 24, 2024
The Department shall issue a certificate verifying the eligible credit, and this certificate shall be attached to all income tax returns on which the credit is claimed. If the amount of the tax credit exceeds the total state income tax liability for the year in which the rehabilitated property is placed in service, the unused tax credit may be carried forward for the ten (10) succeeding tax years.
Miss. Code § 25-59-1 (1972, as amended).
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