§ 27-7-43. Returns for period less than twelve months

MS Code § 27-7-43 (2019) (N/A)
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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.