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 35-4-01-07-203
Universal Citation: MS Code of Rules 35-4-01-07-203
Current through September 24, 2024
Miss. Code Ann. Section 27-65-42 provides thirty-six (36) months for the Commissioner to determine and assess the amount of taxes due on any return which has been filed. Any amended return which is filed is also subject to audit and assessment in the same manner.
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