35 Miss. Code. R. § 4-01-07-202
Amended returns must be sworn to by the taxpayer to be a true, correct and complete return as required by Miss. Code Ann. Section 27-65-33(3). Single adjustment or transaction requests will not be granted. The taxpayer must attest to the accuracy of the entire tax amount for the period. An adjustment to a customer's invoice reported on a prior period within statute can be included in the period the adjustment was made.
Notes
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