23 Miss. Code. R. 104-8.16 - Refunds of Taxes Paid on Real Property or Food

A. These payments are defined as follows:

1. Any amount received from any public agency as a return or refund of taxes paid on real property or on food purchased.

B. These payments are treated as follows:

1. These refunds are excluded from income.

Notes

23 Miss. Code. R. 104-8.16

Social Security Act §1902 (r)(2); 42 CFR §435.601(b) (Rev 1994).