35 Miss. Code. R. 1-01-217
Current through December 10, 2024
"Refund Claim" means a claim made in writing by a taxpayer and received by the Department, wherein the taxpayer indicates that he overpaid taxes to the Department and requests a refund of the overpayment and/or a credit against current or future taxes.
35 Miss. Code. R. 1-01-217