35 Miss. Code. R. 10-03-105
The sale, merger, acquisition, reorganization, bankruptcy or relocation from one county to another county within the state of any business enterprise may not create new eligibility in the current or any succeeding business entity, but any unused credit may be transferred and continued by any transferee of the business enterprise. A letter detailing the facts surrounding such an occurrence and requesting a ruling on the eligibility of any credits must be presented to the Department to determine whether qualifying net increases have occurred or proper transfers of credit have been made.
Notes
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