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 35-4-01-08-105
Universal Citation: MS Code of Rules 35-4-01-08-105
Current through September 24, 2024
The Department must transfer the assessment from the corporation or LLC to the person exercising fiscal management within thirty-six (36) months of when the liability of the corporation or LLC becomes final. A notice will be issued to the transferee, and once received the transferee will have sixty (60) days in which to appeal the transfer of assessment. The transfer is appealable on the issue of the ownership interest and fiscal management requirements only.
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