59-10-502. Persons required to file returns.
An income tax return with respect to the tax imposed by this chapter shall be filed by:
(1) every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and
(2) every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year.