Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 01 - Administrative
Chapter 08 - Liability When Selling a Business and Transfer of Assessments
Section 35-4-01-08-100
Universal Citation: MS Code of Rules 35-4-01-08-100
Current through September 24, 2024
For purposes of this chapter, the term, "person", is defined in Miss. Code Ann. Section 27-65-3(c). Note that the definition of a "person" includes a spouse when joint benefits are derived from the operation of the business.
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