Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 06 - Dividend Income
Section 35-3-02-06-103
Universal Citation: MS Code of Rules 35-3-02-06-103
Current through September 24, 2024
Dividends must be included in gross income of the shareholder if such dividends have not already borne a tax in Mississippi or another state prior to the receipt of same by such shareholders.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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