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 35-4-01-07-305

The Department, at its discretion, may still issue a refund as requested in the taxpayer's claim under extenuating circumstances when the credit of the overpayment can be used within a twelve (12) month period. The determination to not issue a refund on an account where a credit can be used within a twelve (12) month period is not subject to appeal under Miss. Code Ann. Section 27-77-5 so long as the credit was issued in the amount requested.