Mississippi Code
Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars
§ 27-35-509. Companies to make report to state tax commission; information to be given

Every company as above defined doing business or owning cars which are operated in this state, shall, annually, on or before the first day of April, in each year, make out and deliver to the state tax commission a statement, verified by oath of an officer or agent of such company, making such statement, showing as of the first day of January, of the year in which the statement is rendered, the following:
The State Tax Commission may grant an extension of up to thirty (30) days for the filing of the statements required by this section.

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