Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 11 - Individual Non-Business Deductions
Section 35-3-02-11-101
Universal Citation: MS Code of Rules 35-3-02-11-101
Current through September 24, 2024
These items are not allowable deductions for state purposes in any form. If these items are deducted on federal form Schedule A, an adjustment must be made for state purposes. Local income taxes are to be treated the same as state income taxes.
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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