Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 10 - Other Entities and Miscellaneous
Chapter 05 - Exempt Organizations
Section 35-3-10-05-101

Corporations and organizations claiming exemption from taxation under the foregoing provisions shall be required to provide good and sufficient evidence to the Commissioner showing their right to exemption as claimed. The burden is upon the corporation or organization claiming exemption to establish same without request by the Commissioner. In no event shall corporations be exempt from providing information at source as to compensation or other items of value paid by them to employees and others, as required by Section 27-7-39.