Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 06 - Dividend Income
Section 35-3-02-06-100
Universal Citation: MS Code of Rules 35-3-02-06-100
Current through September 24, 2024
Dividends are included in gross income unless specifically excluded under Miss. Code Ann. Section 27-7-15(4)(i).
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