Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 10 - Other Entities and Miscellaneous
Chapter 01 - Fiduciaries
Section 35-3-10-01-105 - Guardians
Universal Citation: MS Code of Rules 35-3-10-01-105
Current through September 24, 2024
A guardian, whether of an infant or other person, is a fiduciary, and as such is required to make and file the return for his ward and pay the tax. Such a fiduciary is subject to all the provisions of this law which apply to individuals, including the allowance of personal exemptions and credits.
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