Mississippi Administrative Code
Title 35 - Department of Revenue
Part 10 - Economic Development
Chapter 03 - Research and Development Skills Credit
Section 35-10-03-103
Universal Citation: MS Code of Rules 35-10-03-103
Current through September 24, 2024
If the employee is employed in Mississippi for less than twelve (12) months, credit will be allowed for a pro-rated portion of the yearly credit in the first and last years. The amount of the credit is pro-rated based on the number of months the employee is employed in this state divided by twelve (12).
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