For all corporations having an accrual date on or after June 1, 1975, the tax is due and payable in full to the commissioner on or before the fifteenth day of the third month following the close of the annual accounting period. With its payment, the taxpayer shall deliver to the commissioner a full, accurate and complete report and statement signed by a duly authorized officer of the corporation, containing such information as the commissioner may require.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 13 - Corporation Franchise Tax
§ 27-13-3. Counties and municipalities precluded from levying certain taxes
§ 27-13-5. Tax on domestic corporations
§ 27-13-7. Tax on foreign corporations
§ 27-13-17. Accrual, payment and reporting of tax
§ 27-13-21. Extension of time to file return and pay tax
§ 27-13-29. Enrolling a judgment
§ 27-13-31. Warrant for collection of tax
§ 27-13-33. Jeopardy assessment and warrant
§ 27-13-35. Execution by sheriff or special agent; fees; disposition of property
§ 27-13-37. Commissioner may bid at sales
§ 27-13-41. Sheriff and special agent not personally liable
§ 27-13-55. Disposition of funds
§ 27-13-57. Information kept secret; release of certain information under certain circumstances
§ 27-13-59. Commissioner to give receipt
§ 27-13-61. Fraudulent reports