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 35-4-01-08-103
Universal Citation: MS Code of Rules 35-4-01-08-103
Current through September 24, 2024
Persons owning stock of ten percent (10%) or more of a total corporation or interest of ten percent (10%) or more in a limited liability company (LLC) with thirty-five (35) or fewer owners, and exercising responsibility for fiscal management at the time that the tax liability is accrued are liable for the taxes due.
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