Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 01 - Definitions and Miscellaneous
Chapter 13 - Reporting or Changing Elections-Change in Reporting Methods
Section 35-3-01-13-100

Permission must be granted in writing by the Commissioner before any election can be changed. If a taxpayer has an option to make an election and does not knowingly make such election, but reports to Mississippi as though an election had been made, the taxpayer is required to continue filing returns using the same method until granted written permission by the Commissioner to change.