Mississippi Administrative Code
Title 35 - Department of Revenue
Part 1 - Administrative
Chapter 02 - Taxpayer Records and Document Retention
Section 35-1-02-106
Universal Citation: MS Code of Rules 35-1-02-106
Current through September 24, 2024
If adequate records necessary to determine tax due are not kept, or if an audit of the records of a taxpayer, or any return filed by him, or any other information discloses that taxes are due and unpaid, the Commissioner may take actions that include, but are not limited to:
1. Disallowing exemptions, credits, or reduced rates of tax.
2. Making assessments of due and unpaid taxes.
3. Suspending or revoking permits.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
