The commissioner may grant a reasonable extension of time beyond the statutory due date within which to file any return required by this chapter when it is shown to the satisfaction of the commissioner that good cause for such extension exists. The commissioner may, in his discretion, automatically recognize extensions of time authorized and granted by the Internal Revenue Service for the filing of tax returns.
Miss. Code Ann. § 27-7-50
Extension of time to file return
Applied in 2 court decisions — leading case Weiland v. Mississippi (In re Weiland) (2011)
Most recently applied in Brown v. Mississippi Department of Revenue (In re Brown) (June 2011)
Laws, 1979, ch. 427, § 4; Laws, 1982, ch 489, § 3; Laws, 2005, 5th Ex Sess, ch. 10, § 1, eff from and after passage (approved Oct. 6, 2005.
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.