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 35-4-01-07-202

Amended returns must be sworn to by the taxpayer to be a true, correct and complete return as required by Miss. Code Ann. Section 27-65-33(3). Single adjustment or transaction requests will not be granted. The taxpayer must attest to the accuracy of the entire tax amount for the period. An adjustment to a customer's invoice reported on a prior period within statute can be included in the period the adjustment was made.