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 35-4-01-07-204
Universal Citation: MS Code of Rules 35-4-01-07-204
Current through September 24, 2024
Amended returns resulting in an increase in the taxpayer's liability will result in the loss of the discount previously allowed under Miss. Code Ann. Section 27-65-33. The additional amount due will be subject to applicable penalty and interest.
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