Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 06 - Dividend Income
Section 35-3-02-06-111

Current through September 24, 2024

The Commissioner will follow federal rules, regulations and revenue procedures relating to dividends to the extent that such procedures are not deemed contrary to the context and intent of Mississippi Law.

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