Mississippi Administrative Code
Title 35 - Department of Revenue
Part 10 - Economic Development
Chapter 02 - National or Regional Headquarters Credit and National or Regional Headquarters Relocation Tax Credit
Section 35-10-02-106

A regional headquarters is one of several management offices or facilities of a multi-state business that is responsible for planning, directing and controlling all aspects of the business operations within a sub-divided area of the United States. A regional headquarters performs a function that is separate from the management of operational facilities within the region. A regional headquarters performs functions similar to the national headquarters, but within a more limited area. It has final authority over all matters within its region and is subordinate only to the national headquarters.