Title 35, Part X of the Mississippi Administrative Code includes rules and regulations for Economic Development tax credits and incentives.
After July 1, 2010, any reference to Mississippi State Tax Commission, the State Tax Commission, the Tax Commission and/or commission shall mean Department of Revenue and any reference to the Commissioner of Revenue, the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission, the Chairman of the Tax Commission and/or chairman shall mean Commissioner of Revenue of the Department of Revenue. (refer to § 27-3-4(4) Miss. Code Ann.)
Citation references to a particular section include a section number. As example, 35.X.01.100 refers to Section 100 of Chapter 1.