If any taxpayer, with the approval of the commissioner, changes his accounting period from a fiscal year to a calendar year, or from a calendar year to a fiscal year, a return shall be made for the intervening period, and the tax due upon that return shall be determined on an annual basis.
Miss. Code Ann. § 27-7-43
Returns for period less than twelve months
Codes, 1942, § 9220-22; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 21, eff from and after January 1, 1952.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.