Mississippi Administrative Code Title 35 - Department of Revenue
Mississippi Administrative Code – Title 35: Department of Revenue
Title 35 of the Mississippi Administrative Code contains the rules and regulations promulgated by the Mississippi Department of Revenue (MDOR). This department is responsible for administering and enforcing state tax laws, overseeing motor vehicle licensing, regulating alcoholic beverages, and ensuring compliance with revenue-related statutes.
🔹 Key Areas Covered in Title 35 – Department of Revenue
1. Income Tax
Regulations for individual and corporate income taxes.
Rules on deductions, credits, estimated payments, and filing procedures.
Withholding requirements for employers.
2. Sales and Use Tax
Guidelines on the application of sales and use taxes to goods and services.
Definitions of taxable and exempt items.
Collection and remittance procedures for retailers and sellers.
Special provisions for contractors, leases, and out-of-state vendors.
3. Motor Vehicle and Tag Registration
Registration and titling requirements.
Fees, renewal processes, and specialty tags.
Dealer regulations and temporary tag issuance.
4. Alcoholic Beverage Control (ABC)
Licensing of manufacturers, distributors, and retailers of alcoholic beverages.
Regulation of the sale and service of beer, light wine, and liquor.
Enforcement of age limits, hours of sale, and location restrictions.
Packaging, labeling, and advertising standards.
5. Ad Valorem (Property) Tax
Assessment and valuation procedures for real and personal property.
Homestead exemption rules.
Local assessor and collector responsibilities.
Appeals process for property tax disputes.
6. Miscellaneous Taxes and Fees
Tobacco tax regulations.
Petroleum and fuel tax administration.
Gaming-related tax rules.
Severance taxes (e.g., on natural resources).
7. Taxpayer Rights and Enforcement
Audit procedures and records retention.
Collection actions, liens, and garnishments.
Penalties, interest, and voluntary disclosure agreements.
Protest, appeal, and hearing procedures.
8. Administrative Rules
Definitions, forms, and general procedures.
Guidance for tax practitioners and preparers.
Electronic filing and payment requirements.
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