Department of Revenue

"Person" means a natural person, partnership, limited partnership, corporation, limited liability company, estate, trust, association, joint venture, other legal entity, or other group or combination acting as a unit and includes the plural as well as the singular in number. Pers…

"Refund Claim" means a claim made in writing by a taxpayer and received by the Department, wherein the taxpayer indicates that he overpaid taxes to the Department and requests a refund of the overpayment and/or a credit against current or future taxes. Notes 35 Miss. Code. R. 1-0…

"Representative" or "designated representative" means an individual who represents a person in an administrative appeal before a hearing officer of the Department or before the Review Board. The representative must obtain from the person being represented a written Power of Attor…

"Resident" when a taxpayer or petitioner, means a natural person whose residence and place of abode are within the State of Mississippi. Notes 35 Miss. Code. R. 1-01-219 Adopted 12/23/2024

"Review Board" means the Board of Review as legally constituted and authorized by statute and comprised of those qualified employees appointed by the Commissioner of the Department of Revenue. Notes 35 Miss. Code. R. 1-01-220 Adopted 12/23/2024

"Tag" means a type of license tag or plate for a motor vehicle or trailer that the Department is authorized to issue or approve for issuance under the Motor Vehicle Privilege Tax Law, Miss. Code Ann. Sections 27-19-1 et seq., or under the Motor Vehicle Dealer Tag Permit Law, Miss…

"Tag holder" means the person in whose name a tag is registered or the person applying for a tag. Notes 35 Miss. Code. R. 1-01-222 Adopted 12/23/2024

"Tag penalty" means any of the penalties imposed under Miss. Code Ann. Sections 27-19-63 and 27-51-43 for any delinquency in the payment of motor vehicle privilege tax and ad valorem tax on a motor vehicle. Notes 35 Miss. Code. R. 1-01-223 Adopted 12/23/2024

"Tax" means any tax, fee, penalty, and/or interest that the Department is required or authorized by general law or by local and private law to administer, assess, and collect. Notes 35 Miss. Code. R. 1-01-224 Adopted 12/23/2024

"Taxpayer" means any person or fiduciary liable for or having paid any tax to the Department. Notes 35 Miss. Code. R. 1-01-225 Adopted 12/23/2024

"Title" means a title to a motor vehicle or manufactured housing issued by the Department under the Mississippi Motor Vehicle Title Law, Miss. Code Ann. Section 63-21-1 et seq. Notes 35 Miss. Code. R. 1-01-226 Adopted 12/23/2024

"Title interest holder" means the owner of or lienholder on a motor vehicle or manufactured home as indicated on a title issued by the Department, or as indicated on an application to the Department for the issuance of a title. Notes 35 Miss. Code. R. 1-01-227 Adopted 12/23/2024…

"Records" means, but is not limited to, written and/or computerized documentation that pertains to a person's financial affairs in which transactions are entered and summarized, including, but not limited to, assets and liabilities, monetary transactions, contracts, or loans. Not…

"Public records" means all books, records, papers, accounts, letters, maps, photographs, films, cards, tapes, recordings, or reproductions, as well as any other documentary materials, regardless of physical form or characteristics, having been used, being in use, or prepared, pos…

"Source Document" means the original records containing the key details of a transaction, including its date, purpose, and amount. Source documents provide documentary evidence or proof that a transaction occurred and are critical to verify and support the information provided on…

Notes 35 Miss. Code. R. 1-01-231 Reserved 12/23/2024

Obtaining Information Notes 35 Miss. Code. R. 1-01-300 Adopted 12/23/2024

The purpose of this section is to describe how a taxpayer or an interested person may obtain available information, other than information concerning proposed rules, from the Department. Copies will be two dollars and fifty cents ($2.50) for the first page and fifty cents ($0.50)…

Any person who wishes to inspect or obtain a copy of any public record in the possession of the Department must make a written request to the Legal Division of the Department. The request must describe the record sought and whether it is to be provided through personal inspection…

Upon receipt of the request, the Department shall notify the requesting party of the cost or the time and place of access to the public record. The requesting party must then forward payment for the costs of producing the records. Every reasonable effort will be made to respond t…

If the Commissioner denies the requesting party access to any record, the requesting party will be notified in writing of the basis of the denial within seven (7) working days from the receipt of the request. Notes 35 Miss. Code. R. 1-01-304 Adopted 12/23/2024

All tax returns, including documents supporting those returns and other tax forms required to be filed with the Department, are confidential, and specific information relating to a particular taxpayer is not public information. The Department may not release confidential informat…

A taxpayer may request a copy of his filings by submitting a written request. The request must be signed by the taxpayer. In the case of a return of an individual, this request must be signed by that individual. In the case of an income tax return filed jointly, this request must…

A taxpayer may request copies of his return or information to be released to other persons by providing the Department a signed document authorizing the release of the returns. The request for copies of returns should be submitted to the Department in writing. The written request…

In order to obtain information from an individual motor vehicle record maintained by the Department, the person requesting the information must qualify under the guidelines set by federal statute. The Department has promulgated Title 35, Part VII, Subpart 1, Chapter 02 of the Mis…

Any title and motor vehicle tag information received by the requesting party is privileged and may not be disclosed to anyone else unless that disclosure is a permitted use. Please note that using the information acquired from motor vehicle records for any use other than a permit…

Persons may receive information through instructions included with forms, notices written concerning law changes or procedural changes, booklets, and other publications of the Department. This information is provided to answer frequently asked questions but is not intended to be …

Interested parties may, for a fee, order a copy of these publications by sending a request to the Communications Division within the Department. However, much of this information may be found free of charge on the Department's website. Notes 35 Miss. Code. R. 1-01-311 Adopted 12/…

Statistical information may be obtained from the Department's website. Many forms are available online and may be printed for use. The website also contains links to other websites, including links operated by other government agencies, tax-related organizations, and tax software…

Notes 35 Miss. Code. R. 1-01-313 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-01-400 Adopted 12/23/2024

The Commissioner is authorized by statute to promulgate rules and regulations consistent with and complementary to the law to enforce the laws administered by the Department. A rule or regulation is a statement of general applicability that implements, interprets, or prescribes p…

With the exception of emergency rules as outlined below; the adoption of a new rule or the amendment of an existing rule is a multi-step process, which includes drafting the new rule or rule amendment, preparing an economic impact statement (if necessary), filing a notice of inte…

When the need for a rule or rule amendment is determined, a proposed rule is drafted by Department personnel for review and discussion with the Commissioner. Notes 35 Miss. Code. R. 1-01-403 Adopted 12/23/2024

When preparing an economic impact statement, an estimate of the costs and benefits of implementing and enforcing the proposed rule to the public, the Department, or any other government entity; an analysis of the effect of the new or amended rule on small businesses and on public…

During the public comment period, any interested party may submit to the Department contact person identified in the notice of intent to adopt a rule, in writing, any specific concerns about the economic impact statement. Notes 35 Miss. Code. R. 1-01-405 Adopted 12/23/2024

After the public comment period, a notice of intent to adopt a rule or rule amendment will be prepared, which will include information on how interested persons may comment on the proposal. The notice of intent to adopt a rule will include a statement of the purpose and effect of…

The notice of intent to adopt a rule or rule amendment will advise the public of its right to comment and provide information concerning how, when, and where to respond. The Department must provide no less than twenty (20) days from the date the notice of intent to adopt a rule o…

The Commissioner, at his discretion, may hold an oral proceeding prior to the final adoption of a proposed rule or amended rule. An oral proceeding may be demanded by a political subdivision, department, or ten (10) or more persons if the Commissioner does not provide a time for …

The hearing date will be scheduled for a date that is at the minimum twenty (20) days after the notice of the proposed rule is filed with the Secretary of State. The hearing will be open to the public. Anyone wishing to make a presentation at the hearing should notify, in writing…

The presiding officer may limit the time allotted to each speaker. The number of speakers addressing a specific position on an issue may be limited by the presiding officer to prevent undue repetition at the hearing. In the event the number of speakers representing a specific pos…

A record of all persons requesting the opportunity to speak will be maintained. This record will include the written requests to speak at the public hearing and any denials for untimely filing of a request to participate in the public hearing or to prevent repetition. All persons…

The Commissioner may change, alter or delete any provisions of the proposed rule after the public comment period unless such change, alteration, or deletion would prevent the rule from being finally adopted per Miss. Code Ann. Section 25-43-3.107. The Commissioner will file the f…

The Department will maintain the Department Rule Notification Register listing the persons who have requested notice of all proposed rule changes. The Department will send notice of all proposed rules or rule amendments to these persons by mail. A minimum fee of twenty-five dolla…

If a person desires notice of all proposed rules and agrees to receive the notices by e-mail, there will be no charge for this service. Any interested person may be included in the register of persons to be notified by e-mail by written request to the Office of Tax Policy. If ema…

The Department will maintain a current rulemaking docket that contains the subject matter of rules under active consideration within the Department. The rulemaking docket shall include all information related to the rule in progress, including the subject matter of the proposed r…

If the Commissioner determines that an existing rule should be repealed, the process followed will be the same as for the adoption of a new rule or an amendment to a rule. Notes 35 Miss. Code. R. 1-01-416 Adopted 12/23/2024