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 35-10-02-112
Universal Citation: MS Code of Rules 35-10-02-112
Current through September 24, 2024
The sale, merger, acquisition, reorganization, bankruptcy or relocation from one county to another county within the state of any business enterprise may not create new eligibility in the current or any succeeding business entity, but any unused credit may be transferred and continued by any transferee of the business enterprise. The Department of Revenue shall determine whether qualifying net increases have occurred or proper transfers of credit have been made and may require such information as needed for substantiation and qualification.
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