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 35-3-01-13-102
Universal Citation: MS Code of Rules 35-3-01-13-102
Current through September 24, 2024
Also, permission must be granted in writing by the Commissioner before an accounting method, method of filing or any other methodology change is used by the taxpayer.
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