The commissioner may grant a reasonable extension of time beyond the statutory due date within which to file the return when it is shown to the satisfaction of the commissioner that good cause for such extension exists. In all cases, a copy of the authorized extension of time to file shall be attached to the Mississippi return as authority for the extension for filing returns. For all such extensions granted, authorized or recognized, interest and penalty as provided by this chapter shall apply.
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