Mississippi Code
Article 1 - Income Tax
§ 27-7-24.9. Allocation and apportionment of income of major medical laboratory service business with taxable activities within and without state

For purposes of this paragraph (b), a company shall be considered taxable in another state or local jurisdiction if it files a separate company income or gross receipts tax return in that state or local jurisdiction, it is included in a unitary or combined group income or gross receipts tax return in that state or local jurisdiction, or if the state or local jurisdiction has authority to levy an income or gross receipts tax upon the company regardless of whether that jurisdiction actually levies such a tax.

Structure Mississippi Code