35 Miss. Code. R. 3-01-10-100

The Commissioner, pursuant to Miss. Code Ann. Section 27-7-49 has three (3) years from the due date of the return or the date the return was filed, whichever is later, to make a determination of tax overpayment or deficiency. Exceptions to this general rule are:

1. Where a taxpayer has been notified by certified mail prior to the expiration of the three-year examination period that his or her return is being examined. The Commissioner has one year after the expiration of the three-year period to examine records and/or returns, and to assess any additional tax due.

2. Where a taxpayer filed a false or fraudulent return with the intent to evade tax or where a taxpayer had a filing requirement but no tax return was filed.

3. Where the Internal Revenue Service has increased the income of a taxpayer. Assessments of Mississippi income tax resulting from changes made to a taxpayer's federal return by the Internal Revenue Service must be made within three (3) years of the date the Internal Revenue Service disposes of the liability in question. "Disposes of the tax liability in question" means the date the Department of Revenue receives notice from the Internal Revenue Service of the change in the taxpayer's reported taxable income.

Notes

35 Miss. Code. R. 3-01-10-100

Amended 1/7/2019