3,857 rulemaking notices from 24 Mississippi agencies, proposed, emergency, and final filings as they cross the State Register on the way into the Administrative Code.
Title 35, Part X, Chapter 09 Motion Picture Production Tax Incentive
Apr 23, 2021
This rule was amended for Miss. Code Ann. Section 57-89-3(a) that includes certain approved entities as production partners for a film project wanting to claim non-resident payroll as part of base investment. The rule was amended for SB 2971 passed in the 2021 Regular Session that grants the option of having a movie rebate submission audited by a qualified CPA. The rule was also amended to update current practices of the Department of Revenue in auditing movie rebate submissions. Other minor changes were made throughout.
Title 35, Part I, Subpart 01 Administrative Practices and Procedures of the Department of Revenue
Apr 23, 2021
Paragraph 104.02 was amended to remove the agency structure. New paragraph 109 was added per Senate Bill 2971 of the 2021 Regular Session to provide the email address where qualified accountants must send a third-party audit. Other minor changes were made throughout.