Mississippi Administrative Code
Title 8 - Education - Institutions of Higher Learning
Part 13 - Strengthening Mississippi Academic Research Through Business Act (Smart Business Act) Rebate Application Guidelines
Chapter 1
Section 8-13-1-1308 - Rebate Redemption

To claim a rebate, the investor must submit a rebate allocation claim to the Mississippi Department of Revenue. The rebate allocation claim must include, at a minimum, the SMART Business certificate issued by the Mississippi Institutions of Higher Learning and proof of payment to the college or research corporation for qualified research conducted according to the research agreement. The IHL may set an expiration date for redemption of rebates with the Mississippi Department of Revenue.