A taxpayer is entitled to a credit, determined in accordance with Section 27-7-22.11, which must be applied against the state tax liability which may be imposed on the taxpayer.
Miss. Code Ann. § 57-77-7
Taxpayer entitlement to credit against state tax liability
Known as the Venture Capital Act
The act spans §§ 57–57 (21 sections).
Laws, 1994, ch. 650, § 4, eff from and after passage (approved April 8, 1994
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.