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 35-3-01-13-101
Universal Citation: MS Code of Rules 35-3-01-13-101
Current through September 24, 2024
Additionally, if a taxpayer has an election available and completes his return incorrectly (such as, but not limited to using method which utilizes only part of the requirements of a certain election), the Commissioner shall determine whether, in fact, an election has been made and what method of reporting is to be used.
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