Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 01 - Administrative
Chapter 07 - Sales and Use Tax - Returns, Amended Returns, Credits and Refunds
Section 35-4-01-07-103
Universal Citation: MS Code of Rules 35-4-01-07-103
Current through September 24, 2024
If the taxpayer fails to timely file a return, the Commissioner shall issue an assessment estimating the amount of tax due as required under Miss. Code Ann. Section 27-65-35.
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