Mississippi Administrative Code
Title 35 - Department of Revenue
Part 1 - Administrative
Chapter 02 - Taxpayer Records and Document Retention
Section 35-1-02-100

The purpose of this regulation is to outline the general requirements imposed on every taxpayer to prepare and retain all records necessary to determine the correct tax liability with respect to taxes administered by the Department of Revenue. These requirements are imposed on all taxpayers without regard to whether they use paper, computer or electronic processes, systems or technology.