Returns for period less than twelve months

1. Law
2. Mississippi Code
3. Taxation and Finance
4. Income Tax and Withholding
5. Income Tax
6. Returns for period less than twelve months

If any taxpayer, with the approval of the commissioner, changes his accounting period from a fiscal year to a calendar year, or from a calendar year to a fiscal year, a return shall be made for the intervening period, and the tax due upon that return shall be determined on an annual basis.

Download our app to see the most-to-date content.