Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 3 - Income and FranchiseSubpart 01 - Definitions and Miscellaneous
Chapter 13 - Reporting or Changing Elections-Change in Reporting Methods
Section 35-3-01-13-102

35 Miss. Code. R. 3-01-13-102

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Current through January 14, 2025
Section 35-3-01-13-102

Also, permission must be granted in writing by the Commissioner before an accounting method, method of filing or any other methodology change is used by the taxpayer.

35 Miss. Code. R. 3-01-13-102