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Mississippi Statutes

Code Section
27-7-5, et seq.

Who is Required to File
Resident individuals, trusts and estates on entire net income from property owned or sold and business trade or occupation carried on in Mississippi by nonresident individuals, partnerships, trusts and estates; Partnerships and S corporations are not taxable

Rate
First $5,000, 3%; Next $5,000, 4%; Over $10,000, 5%

Federal Income Tax Deduction
No

Federal Income used as Basis
No


Inside Mississippi Statutes