35 Miss. Code. R. 3-04-02-103.01
Any part of a lump-sum distribution from a qualified retirement plan which is rolled over into an individual retirement account described in Section 408(a), IRC, and an individual retirement annuity described in Section 409, IRC, may be deducted from gross income for Mississippi income tax purposes only to the extent that such roll over amounts are permitted as a deduction or exclusion for Federal income tax purposes.
Notes
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