35 Miss. Admin. Code Pt. I, Ch. 01 — Administrative Practices and Procedures of the Department of Revenue

100 General
101 This Regulation is promulgated under the authority and requirements of the Mississippi
Administrative Procedures Law.
102 This Regulation shall apply to all matters falling within the jurisdiction of the Mississippi
Department of Revenue and the Commissioner except to the extent the laws of the State
of Mississippi provide otherwise. This Regulation is in addition to and supplements those
statutory provisions which may be applicable.
103 The Department of Revenue regulates most tax matters in the State of Mississippi. The
Department's responsibilities also include regulating alcoholic beverages, medical
cannabis dispensaries, property taxes, motor vehicle tags and titles, issuing permits, and
certain business registrations. The Department and Commissioner interpret the statutes
that they are charged to administer and enforce.
104 The Mississippi Department of Revenue is statutorily responsible for the majority
of revenue collection activities for the State. The core functional duties of the Department
are identified as follows:

# 1.

Tax administration.

# 2.

Compliance enforcement.

# 3.

Wholesale distribution of alcoholic beverages.

# 4.

Enforcement of local option and prohibition laws.

# 5.

Ensuring equalization of statewide property appraisal.

# 6.

Administration of motor vehicle and title laws.

# 7.

Licensing, inspection, and oversight of medical cannabis dispensaries.
105 (Reserved)
200 Definitions
201 "The Department" means the various offices, bureaus, and divisions of the Mississippi
Department of Revenue that carry out the functional duties and responsibilities of the
Commissioner as authorized by law.
202 "Board of Tax Appeals" means the three -member appellate body as legally constituted
and authorized by statute to hear appeals of Review Board decisions and certain other decisions
and actions by the Department.
203 "Commissioner" means the Commissioner of the Department of Revenue.
204 "Denial" means the final decision of the Department staff to deny the claim, request for
waiver, or application being considered. In this context, the Review Board staff is not
included in the Department staff. Denial does not mean the act of returning or refusing to
consider a claim, request for waiver, or application for permit, title, or tag by the
Department staff due to a lack of information and/or documentation unless the return or
refusal is in response to a representation by the person who filed the claim, request for
waiver, or application in issue that the missing information and/or documentation cannot
or will not be provided.
205 "Executive Director" means the Executive Director of the Board of Tax Appeals.
206 "Hearing Officer" means an individual selected by the Chairman of the Review Board
from a pool of qualified individuals designated by the Commissioner to serve as
administrative hearing officers to conduct a hearing on an appeal of a notice of intent to
suspend, surrender, seize or revoke a permit, tag, title, IFTA license or IRP
registration.
207 "IFTA License" means a permit, license, or decal that the Department is authorized to
issue or revoke under the Interstate Commercial Carriers Motor Fuel Tax Law or the
International Fuel Tax Agreement.
208 "IFTA Licensee" means a person holding the IFTA license, applying for an IFTA license,
or renewing an IFTA license.
209 "IRP Registration" means the registration of a vehicle under the provisions of the
International Registration Plan.
210 "IRP Registrant" means a person in whose name a vehicle or vehicles are registered
under the provisions of the International Registration Plan.
211 "IRP Credentials" means the cab card and license plate issued by the Commissioner or
Department in accordance with the International Registration Plan.
212 "Last known address," when referring to the mailing of a notice of intent to suspend,
revoke or order the surrender and/or seizure of the permit, IFTA license, IRP registration,
IRP credentials, tag or title, or to the mailing of a denial of a permit, IFTA license, IRP
registration, tag or title, means the official mailing address of the person to whom the
notice is being sent as the address appears in the record of the Department. "Last known
address," when referring to the mailing of an assessment, warrant, offset notice, statement
of account, and other tax notices and letters, means the official mailing address of the
taxpayer to whom the notice is being sent as the address appears in the record of the
Department. The official mailing address is typically the address from the taxpayer's
most recently filed and properly processed tax return unless the Department has received
clear and concise notification of a different address. All other references to the last
known address mean the official mailing address that a hearing officer or the Review
Board has on file for the addressee in connection with their appeal. The addressee is
presumed to have received any document or item mailed to their last known address. It is
the responsibility of the addressee to make sure that the last known address or official
mailing address on file with the Department and the Review Board is correct.
213 "Mail," "mailed," or "mailing" means placing a document or item in First Class United
States Mail, postage prepaid, addressed to the person to whom the document or item is to
be delivered at the last known address of that person. Where a person is represented by a
representative in an administrative appeal before a hearing officer or the Review Board,
the terms "mail," "mailed," or "mailing" shall also mean placing the document or item
referred to in First Class United States Mail, postage prepaid, to the last known address of
that person's representative. Mailing to the representative of a taxpayer, permittee, IFTA
licensee, IRP registrant, tag holder, or title interest holder shall constitute mailing and
notice to the taxpayer, permittee, IFTA licensee, IRP registrant, tag holder, or title
interest holder.
214 "Permit" means a type of license or permit that the Department is authorized to issue,
suspend, or revoke, such as a sales tax permit, beer permit, tobacco permit, dealer license,
or designated agent status, but does not include: (i) any type of permit issued under the
Local Option Alcoholic Beverage Control Law, Miss. Code Ann. Section 67 -1-1 et seq,
or under the Mississippi Native Wine Law of 1976, Miss. Code Ann. Section 67 -5-1 et
seq. The Mississippi Native Spirit Law, Miss. Code Ann. Section 67-11-1; (ii) an IFTA license;
(iii) an IRP registration, including the IRP credential issued as a result of IRP registration,
or (iii) a license issued to a medical cannabis dispensary issued under the Mississippi
Medical Cannabis Act per Miss. Code Ann. Sections 41-137-1 through 41-137-9.
215 "Permittee" means a person holding a permit, applying for a permit, or renewing a
permit.
216 "Person" means a natural person, partnership, limited partnership, corporation, limited
liability company, estate, trust, association, joint venture, other legal entity, or other
group or combination acting as a unit and includes the plural as well as the singular in
number. Person includes the State, counties, municipalities, other political subdivisions,
and any agencies, institutions, or instrumentalities thereof, but only when used in the
context of a taxpayer, permittee, IFTA licensee, IRP registrant, tag holder, or title interest
holder, or in the context of a person requesting guidance, oral advice, a letter ruling or a
declaratory opinion.
217 "Refund Claim" means a claim made in writing by a taxpayer and received by the
Department, wherein the taxpayer indicates that he overpaid taxes to the Department and
requests a refund of the overpayment and/or a credit against current or future taxes.
218 "Representative" or "designated representative" means an individual who represents a
person in an administrative appeal before a hearing officer of the Department or before
the Review Board. The representative must obtain from the person being represented a
written Power of Attorney authorizing the representative to appear on that person's behalf
unless that person is also present.
219 "Resident" when a taxpayer or petitioner, means a natural person whose residence
and place of abode are within the State of Mississippi.
220 "Review Board" means the Board of Review as legally constituted and authorized by
statute and comprised of those qualified employees appointed by the Commissioner of
the Department of Revenue.
221 "Tag" means a type of license tag or plate for a motor vehicle or trailer that the
Department is authorized to issue or approve for issuance under the Motor Vehicle
Privilege Tax Law, Miss. Code Ann. Sections 27 -19-1 et seq., or under the Motor
Vehicle Dealer Tag Permit Law, Miss. Code Ann. Sections 27 -19-301, et seq. The term
"tag" includes personalized license tags. "Tag" does not include other types of license
tags or plates issued by county tax collectors.
222 "Tag holder" means the person in whose name a tag is registered or the person applying
for a tag.
223 "Tag penalty" means any of the penalties imposed under Miss. Code Ann. Sections 27 -
19-63 and 27-51-43 for any delinquency in the payment of motor vehicle privilege tax
and ad valorem tax on a motor vehicle.
224 "Tax" means any tax, fee, penalty, and/or interest that the Department is required
or authorized by general law or by local and private law to administer, assess, and collect.
225 "Taxpayer" means any person or fiduciary liable for or having paid any tax to the
Department.
226 "Title" means a title to a motor vehicle or manufactured housing issued by the
Department under the Mississippi Motor Vehicle Title Law, Miss. Code Ann. Section 63-
21-1 et seq.
227 "Title interest holder" means the owner of or lienholder on a motor vehicle or
manufactured home as indicated on a title issued by the Department, or as indicated on
an application to the Department for the issuance of a title.
228 "Records" means, but is not limited to, written and/or computerized documentation that
pertains to a person's financial affairs in which transactions are entered and summarized,
including, but not limited to, assets and liabilities, monetary transactions, contracts, or
loans.
229 "Public records" means all books, records, papers, accounts, letters, maps, photographs,
films, cards, tapes, recordings, or reproductions, as well as any other documentary
materials, regardless of physical form or characteristics, having been used, being in use,
or prepared, possessed or retained for use in the conduct, transaction or performance of
any business, transaction, work, duty or function of any public body, or required to be
maintained by any public body. For the purpose of this Section, the Department is a
public body under Miss. Code Ann. Section 25-61-3.
230 "Source Document" means the original records containing the key details of a
transaction, including its date, purpose, and amount. Source documents provide
documentary evidence or proof that a transaction occurred and are critical to verify and
support the information provided on a tax return. Typical source documents include, but
are not limited to, wage and tax statements, sales invoices, purchase invoices, canceled
checks, deposit slips, and point-of-sale records, such as cash register tapes.
231 (Reserved)
300 Obtaining Information
301 The purpose of this section is to describe how a taxpayer or an interested person may
obtain available information, other than information concerning proposed rules, from the
Department. Copies will be two dollars and fifty cents ($2.50) for the first page and fifty
cents ($0.50) for each additional page per document. Additional research and mailing
charges may apply.
302 Any person who wishes to inspect or obtain a copy of any public record in the possession
of the Department must make a written request to the Legal Division of the Department.
The request must describe the record sought and whether it is to be provided through personal
inspection or reproduction. However, all requests for copies of returns and reports should
be made to the Office that administers the tax in question.
303 Upon receipt of the request, the Department shall notify the requesting party of the cost or
the time and place of access to the public record. The requesting party must then forward
payment for the costs of producing the records. Every reasonable effort will be made to
respond to the request within seven (7) working days from the receipt of the request if
the fee to produce such records has been paid. If the Department is unable to produce a
public record by the seventh (7th) working day from the date the request was received, the
Department will contact the requesting party with an explanation of the delay and notice
that the record will be produced within fourteen (14) working days from the receipt of
the request. By mutual agreement of the parties, the records may be supplied after
fourteen (14) working days. Records may not be removed from the Department for
reproduction purposes.
304 If the Commissioner denies the requesting party access to any record, the requesting party
will be notified in writing of the basis of the denial within seven (7) working days from
the receipt of the request.
305 All tax returns, including documents supporting those returns and other tax forms
required to be filed with the Department, are confidential, and specific information
relating to a particular taxpayer is not public information. The Department may not
release confidential information to anyone other than the taxpayer to whom that
information pertains unless specifically authorized by the taxpayer, specifically
authorized by statute, or directed to do so by a proper judicial order.
306 A taxpayer may request a copy of his filings by submitting a written request. The request
must be signed by the taxpayer. In the case of a return of an individual, this request must
be signed by that individual. In the case of an income tax return filed jointly, this request
must be signed by either of the individuals who filed the return. In the case of a
partnership, this request must be signed by a partner who was a member of the
partnership during the period covered by the return requested. In the case of a return filed
by a member-managed limited liability company, this request must be signed by a person
who is a member of the limited liability company. In the case of a return filed by a
manager-managed limited liability company, this request must be signed by a manager of
the limited liability company. In the case of a return of a corporation, this request must
be signed by a principal officer of the corporation and attested to by the corporation's
secretary or another officer.
307 A taxpayer may request copies of his return or information to be released to other persons
by providing the Department a signed document authorizing the release of the returns.
The request for copies of returns should be submitted to the Department in writing. The
written request must include the type of tax return, the tax period requested, the
taxpayer's name, and the tax account and/or taxpayer identification number. All
information contained in any written request for copies of returns is submitted under
penalty of perjury. A request for copies form can be found on the Department's website
under form number 70-698.
308 In order to obtain information from an individual motor vehicle record maintained by the
Department, the person requesting the information must qualify under the guidelines set
by federal statute. The Department has promulgated Title 35, Part VII, Subpart 1, Chapter
02 of the Mississippi Administrative Code following the Federal Driver's Privacy
Protection Act, which protects certain information contained in motor vehicle records and
lists permitted uses for which records may be obtained. In order to r equest information,
the appropriate form must be completed and forwarded to the Department for processing
along with the appropriate fees. The information request form and all other applicable
information are available on the Department's website under form number 77-600.
309 Any title and motor vehicle tag information received by the requesting party is privileged
and may not be disclosed to anyone else unless that disclosure is a permitted use. Please
note that using the information acquired from motor vehicle records for any use other
than a permitted use may subject the offender to criminal fines and other damages.
310 Persons may receive information through instructions included with forms, notices
written concerning law changes or procedural changes, booklets, and other publications
of the Department. This information is provided to answer frequently asked questions
but is not intended to be all -inclusive. In any situation where the information provided
does not adequately address the person's particular circumstances, it is advisable to seek
additional guidance.
311 Interested parties may, for a fee, order a copy of these publications by sending a request
to the Communications Division within the Department. However, much of this information
may be found free of charge on the Department's website.
312 Statistical information may be obtained from the Department's website. Many forms are
available online and may be printed for use. The website also contains links to other
websites, including links operated by other government agencies, tax -related
organizations, and tax software providers. The Department has no control over the
content included on websites other than its own. An individual may check the status of
his individual income tax refund online. Persons may also check the validity of
certain tax permits or licenses on the website.
313 (Reserved)
400 Adoption of Rules and Regulations
401 The Commissioner is authorized by statute to promulgate rules and regulations
consistent with and complementary to the law to enforce the laws administered by the
Department. A rule or regulation is a statement of general applicability that implements,
interprets, or prescribes policy, or describes a procedure or practice of the Department
and may include responsibilities that are not specifically required by statute or by an
existing rule or regulation. Rules and regulations do not include those items excluded in
Miss. Code Ann. Section 25 -43-1.102(i) from the definition of a rule. The terms "rule"
and "regulation" are synonymous with each other, and the Commissioner uses both
terms in referring to the rules promulgated and adopted. The following discussion of the
rule-making process applies not only to rules but also to regulations.
402 With the exception of emergency rules as outlined below; the adoption of a new rule or
the amendment of an existing rule is a multi -step process, which includes drafting the
new rule or rule amendment, preparing an economic impact statement (if necessary),
filing a notice of intent to draft a rule or rule amendment, and providing an opportunity
for interested parties to comment.
403 When the need for a rule or rule amendment is determined, a proposed rule is drafted by
Department personnel for review and discussion with the Commissioner.
404 When preparing an economic impact statement, an estimate of the costs and benefits of
implementing and enforcing the proposed rule to the public, the Department, or any
other government entity; an analysis of the effect of the new or amended rule on small
businesses and on public health, safety and welfare; an estimate of the anticipated effect
on state or local revenues; and a description of any alternative methods that might
achieve the same purpose as the new or amended rule will be prepared by the
Department when required and as provided by Miss. Code Ann. Section 25 -43-3.105. A
concise summary and the full text of the economic impact statement, if required, will
be filed with the Secretary of State for publication along with the Commissioner's notice
of intent to adopt a rule or rule amendment. Any additional information that the
Department determines may be useful will be included in the statement. If the
economic impact statement reflects that a proposed rule may have an economic effect
on small businesses, the Department shall submit a copy of the proposed rule and
economic impact statement to the Small Business Regulatory Review Committee for
review and comment.
405 During the public comment period, any interested party may submit to the Department
contact person identified in the notice of intent to adopt a rule, in writing, any specific
concerns about the economic impact statement.
406 After the public comment period, a notice of intent to adopt a rule or rule amendment
will be prepared, which will include information on how interested persons may
comment on the proposal. The notice of intent to adopt a rule will include a statement of
the purpose and effect of the rule, a summary of the rule, opportunities for public
comment and the text of the rule. A copy of an economic impact statement, along with a
concise summary of the statement, will be attached to the notice when required. The
notice will be sent to the Secretary of State and to interested parties who are on the
Department Rule Notification Register.
407 The notice of intent to adopt a rule or rule amendment will advise the public of its right
to comment and provide information concerning how, when, and where to respond. The
Department must provide no less than twenty (20) days from the date the notice of
intent to adopt a rule or rule amendment, and economic impact statement are filed,
during which persons may submit written comments. Interested or affected individuals
or entities may comment in writing at any time during the public comment period. All
written comments should be mailed or delivered to the Office of Tax Policy within the
provided time period for public comment.
408 The Commissioner, at his discretion, may hold an oral proceeding prior to the final
adoption of a proposed rule or amended rule. An oral proceeding may be demanded by a
political subdivision, department, or ten (10) or more persons if the Commissioner does
not provide a time for an oral proceeding on the proposed rule or amendment. Public
comments will be accepted at the hearing as provided in this section. Written comments
received or comments made at the hearing are not required to be incorporated in to the
final rule but will be considered by the Commissioner in drafting the final rule or rule
amendment. The Commissioner may designate an officer to preside over the hearing on
the proposed new or amended rule and to document attendance and comments made.
The presiding officer will be an employee of the Department.
409 The hearing date will be scheduled for a date that is at the minimum twenty (20) days
after the notice of the proposed rule is filed with the Secretary of State. The hearing will
be open to the public. Anyone wishing to make a presentation at the hearing should
notify, in writing, the Office of Tax Policy no less than seventy -two (72) hours prior to
the scheduled hearing time. The written request to speak must include a brief description
of what the speaker plans to present at the hearing and the position the speaker plans to
take on the proposed rule.
410 The presiding officer may limit the time allotted to each speaker. The number of
speakers addressing a specific position on an issue may be limited by the presiding
officer to prevent undue repetition at the hearing. In the event the number of speakers
representing a specific position is limited, the speakers selected to speak to their position
will be determined based upon the order in which their requests were received. The
speaker will be notified of the time he is allotted to speak or will be notified that he has
been denied the opportunity to speak to prevent undue repetition or for failure to timely
request the opportunity to speak at the hearing.
411 A record of all persons requesting the opportunity to speak will be maintained. This
record will include the written requests to speak at the public hearing and any denials
for untimely filing of a request to participate in the public hearing or to prevent
repetition. All persons participating or unable to participate in the hearing may submit
written comments at any time during the public comment period. All persons in
attendance will be requested to sign a register to document their presence at the
hearing. A printed agenda including the names of all speakers and their positions on
issues concerning the proposed rule may be provided to those in attendance.
412 The Commissioner may change, alter or delete any provisions of the proposed rule after
the public comment period unless such change, alteration, or deletion would prevent the
rule from being finally adopted per Miss. Code Ann. Section 25 -43-3.107. The
Commissioner will file the final form of the rule or rule amendment with the Secretary
of State. The effective date is thirty (30) days after filing with the Secretary of State
unless another later date is specified in the law or rule.
413 The Department will maintain the Department Rule Notification Register listing the
persons who have requested notice of all proposed rule changes. The Department will
send notice of all proposed rules or rule amendments to these persons by mail. A
minimum fee of twenty-five dollars ($25) will be charged for each notice that is mailed,
and a bill for the fee will accompany all notices. Failure to remit the fee as billed will
result in the forfeiture of any future mailings until the fee has been paid. Any interested
person may be included on the mailing register for all proposed notices under a written
request to the Office of Tax Policy. It is the requestor's responsibility to provide and
keep a correct address on file with the Department.
414 If a person desires notice of all proposed rules and agrees to receive the notices by e -
mail, there will be no charge for this service. Any interested person may be included in
the register of persons to be notified by e -mail by written request to the Office of Tax
Policy. If email preference is not specified, notice will be sent by mail, which will
include the fee. A person may also request a copy of a proposed rule or rule amendment
on a one -time basis by contacting the Office of Tax Policy. For any mailed document,
the minimum fee is still applicable. Additional information regarding the adoption of
rules and regulations may be obtained on the Department's website.
415 The Department will maintain a current rulemaking docket that contains the subject
matter of rules under active consideration within the Department. The rulemaking
docket shall include all information related to the rule in progress, including the subject
matter of the proposed rule, reference to all published notices relating to the proceeding,
where a written submission or a written request for an opportunity to make an oral
presentation on the proposed rule may be inspected, the time during which written
submissions may be made, where and when oral presentations may be made, where any
economic impact statement and written requests for the issuance of other information
concerning an economic impact statement may be personally inspected, the current
status of the proposed rule, and the date of each rule's adoption and when the rule
becomes effective. All materials, submissions, reports, and other information relating to
each rule adoption process and procedure will be maintained at the main office of the
Department and will be available for public inspection by contacting the Office of Tax
Policy.
416 If the Commissioner determines that an existing rule should be repealed, the process
followed will be the same as for the adoption of a new rule or an amendment to a rule.
417 The Commissioner may determine that the rule or rule amendment should not be
adopted after the notice of the proposed rule but before the adoption of the rule. In
such event, a notice of termination will be filed with the Secretary of State and notice will
be provided to those persons listed on the Department Rule Notification Register.
418 The Commissioner may determine that an imminent peril to the public health, safety or
welfare requires the adoption of a rule with less than twenty -five (25) days' notice as
normally provided. In such event, the Commissioner will notify the Secretary of State of
the need for an emergency rule, the form of the rule, and the effective dates of the rule.
There will be no public hearing or public comment period provided. The Commissioner
will determine if the need for the emergency rule continues, and if so, will begin the
process of adopting the rule permanently as provided in this section.
419 (Reserved)
500 Appeals and Review Process
501 This section describes the administrative appeal process to be followed when a person is
aggrieved by certain actions of the Department and includes a description of the types of
actions that may be appealed, how to file appeals, the scheduling and conduct of
administrative hearings, time limits for filing appeals and withdrawals of appeals. The
administrative appeal process intends to secure a just resolution or decision.
502 With the exception of an appeal of a tag penalty, this section does not describe the
administrative appeal process relating to actions of the Department regarding ad
valorem taxes and homestead exemptions. An administrative appeal from these actions
shall be as prescribed by statute. This section also does not describe the administrative
appeal process for actions taken by the Department under the Local Option Alcoholic
Beverage Control Law, the Mississippi Native Wine Act of 1976, The Mississippi
Native Spirit Law, or the Mississippi Medical Cannabis Act. The administrative appeal
process for such actions is described in the ABC and Medical Cannabis Dispensary
Regulations of the Department.
503 A person may represent himself or may choose to have a representative at any point
throughout the appeal process. Hearings before the Review Board or a hearing officer
are considered confidential and are not open to the public; however, the appellant may
permit another person or persons to attend the hearing and to participate as deemed
appropriate or necessary.
504 Filing an appeal does not stop interest charges from accruing on any unpaid tax liability.
In some situations, penalties may also continue to accrue.
505 The taxpayer or person appealing must request a hearing in writing. A Review Board
Appeal Petition form, which can be found on the Department's website or on the
Taxpayer Access Point (TAP), may be used to make the hearing request. The written
request must include the following information:
1. All requested information about the taxpayer or person appealing including name,
address, contact phone number, amount of assessment, period, and account
number.
2. The issue being appealed.
3. An explanation of the reason for the appeal.
4. The amount of tax, fees, interest, and/or penalty being contested, if any.
5. The decision that the person appealing would like the Review Board to make.
6. All requested information about the person's representative, if applicable,
including the representative's name, address, contact phone number, and
relationship to the taxpayer, accompanied by a Power of Attorney authorizing the
representative to act on the person's behalf.
7. The mailing address at which the person appealing wishes to receive
correspondence from the Review Board.

# 8.

A copy of what is being appealed.

# 9.

All necessary supporting documentation for the taxpayer's claims.
506 The Petition must be signed and dated by the taxpayer or person appealing. The appeal
must be postmarked within the period prescribed for the appeal. If the appeal is not
postmarked by the deadline for the appeal, it cannot be considered due to untimeliness.
507 It is the responsibility of the person appealing to provide and maintain an official
mailing address on file with the Review Board. Any change of address during the appeal
process must be made known in writing and addressed to the Review Board. This notice
of address change is for the appeal process only and does not make any address change
to the tax account information maintained by the Department.
508 (Reserved)
600 Informal Review
601 A person may seek an informal review of any assessment or other action believed to be
incorrectly issued or any refund believed to be improperly denied.
602 When an auditor or examiner determines additional tax is due, the person assessed with
the tax should first attempt to resolve any questions with the auditor or examiner. If
unable to reach an agreement with the auditor regarding the audit results, a conference
with the auditor's supervisor or the supervisor's designee may be arranged. This
conference should provide an opportunity for both parties to gain a thorough
understanding of the basis of the assessment and to make sure that the underlying facts
are correct and complete.
603 An informal review may be granted for any situation but is not required before seeking
an administrative appeal. The person may continue to attempt to resolve an issue
informally with Department staff once the formal appeal process has begun but the
informal review does not toll the time limit to appeal to the Review Board.
604 (Reserved)
700 Notice, Continuance, and Confidentiality of Hearings
701 A person or his authorized representative will be notified of the hearing by mail at his
last known address. The last known address will be the mailing address provided in the
written request for appeal or any subsequent address change notification to the Review
Board.
702 The hearing notice will contain the time, place, and date of the hearing. Notice to the
person's or taxpayer's authorized representative constitutes notice to the person or
taxpayer.
703 A request for a continuance of the hearing will be routinely granted if the request is
received within ten (10) business days after the notice of the hearing is mailed. If the
request for continuance is received beyond ten (10) business days from the date the
notice of hearing is mailed, then the determination of whether to continue the hearing
will be made by the Chairman of the Review Board. The Department will not be
responsible for delays in the delivery of mail.
704 All hearings are closed to the public due to the confidential nature of the subject matter.
However, through written authorization, the person appealing may waive the right to a
closed hearing.
705 Items subject to administrative appeal are:
1. Assessment of tax.
2. Denial of refund claim.
3. Denial of waiver of tag penalty.
4. Denial of a claim to tax credits or incentives.
5. Suspension, surrender, seizure, or revocation of permit, tag, or title.
6. Denial of an application for a permit, IFTA license, IRP registration, tag or title.
7. Suspension or revocation of IFTA license or IRP registration.
706 Items not subject to administrative appeal include but are not limited to:
1. Bond amounts.
2. Declaratory Opinions.
3. Letter rulings.
4. Oral or written advice.
5. Collection actions including but not limited to, liens and garnishments.
6. Diversions or distributions of tax revenue.
7. Refund offsets used to pay debts owed to other government agencies.
707 A taxpayer aggrieved by an assessment of tax, penalty, or interest; a denial of a refund;
a denial of a claim to tax credits or incentives; or a denial of a waiver of tag penalty;
may apply for a hearing before the Review Board. The taxpayer must submit a request
in writing to the Chairman of the Review Board within sixty (60) days from the date of
mailing. The matter will become final after these sixty (60) days if it is not appealed.
708 If the Review Board determines that the assessed tax, penalty, or interest is due, the
taxpayer must pay the assessment or appeal to the Board of Tax Appeals within sixty
(60) days from the mailing date of the order of the Review Board. A taxpayer wishing to
appeal an order of the Review Board must submit the request for appeal in writing to the
Executive Director of the Board of Tax Appeals. At the time of filing his appeal with
the Executive Director, the taxpayer shall also file a copy of his written appeal with the
Review Board. The matter will become final after these sixty (60) days if it is not
appealed.
709 The Department may determine that action against a permit, IFTA license, IRP
registration, tag, or title is necessary. In that case, the document holder or the applicant
requesting the issuance of such will be notified by mail of the Department's intention to
revoke, suspend, or order the surrender or seizure of the permit, tag, or title. If an initial
application for any of the above -referenced items is to be denied the applicant requesting
the issuance of such will be notified likewise by mail. If a denial involves an application
for a title, the notice will also be mailed to the designated agent who submitted the title
application and any other alleged title interest holders shown on the application. If an
applicant, title interest holder, permittee, licensee, registrant, or tag holder is aggrieved by
the denial of the application; revocation of a permit, license, or registration; suspension of
a permit, license, or registration; or order to surrender or seize a permit, tag or title; the
aggrieved party shall file a written appeal with the Review Board within thirty (30) days
of the mailing date of the notice. The matter will become final after these thirty (30) days
if it is not appealed.
710 If the permittee, IFTA licensee, IRP registrant, tag holder, or title interest holder is
aggrieved by the determination of the Review Board or hearing officer, the aggrieved
party may appeal in writing to the Executive Director of the Board of Tax Appeals
within thirty (30) days of the mailing date of the order. At the time of filing his appeal
with the Executive Director, the permittee, IFTA licensee, IRP registrant, tag holder or
title interest holder shall also file a copy of his written appeal with the Review Board.
The matter will become final after these thirty (30) days if it is not appealed.
711 When an appeal, objection, or other document is required by statute, regulation or the
Department to be filed with the Review Board within any number of days; the day of the
act, event , or default from which the designated period begins to run shall not be
included. The last day of the period so computed shall be included unless it is a
Saturday, a Sunday, a legal holiday, or any other day when the offices of the
Department are closed, with or without legal authority, in which event the period runs
until the end of the next day which is not a Saturday, a Sunday, a legal holiday or any
other day when the office of the Department is closed. Legal holidays for the
Department are found at Miss. Code Ann. Section 3 -3-7(1). When the period
prescribed or allowed is less than seven days, intermediate Saturdays, Sundays, and
legal holidays shall be excluded from the computation.
712 (Reserved)
800 Review Board Hearings
801 With the exception of matters regarding Alcoholic Beverage Control, medical cannabis
dispensaries, native wine and spirits, and Department actions related to Ad Valorem
Tax; a taxpayer or person in disagreement with an assessment, refund, or other
appealable action of the Department may request a hearing before the Review Board.
Three members of the Review Board shall constitute a quorum and may hear any matter
before the Review Board; however, an appeal of the intent to revoke, suspend, or order
for seizure or surrender of a permit, tag, or title may be heard by a panel of the Review
Board or by a hearing officer.
802 Upon timely receipt of a written request from the person appealing or his authorized
representative, the Review Board shall promptly schedule a hearing for consideration of
the appeal. At the hearing, the Review Board shall decide the issues presented according
to the applicable law and the facts.
803 A decision in favor of the person appealing may be made without a hearing when the
facts are not in dispute, the issues are clearly identified, or the law has been applied in
the same manner in similar situations in previous decisions.
804 There will be no official transcript or recording made of a Review Board hearing. The
official record of the hearing will be the minutes and orders of the Review Board, which
are confidential for all tax matters. Review Board hearings shall be informal, and the
rules of evidence shall be relaxed. This paragraph is not applicable to medical cannabis
appeals.
805 In any appeal covered by this Chapter, the burden of proof shall be on the appellant to
prove that the action of the Department is incorrect. The person requesting the hearing
or the person's authorized representative will be asked to discuss the facts supporting
the person's claim and to provide an explanation of how the law supports that claim.
Representatives of the Department may also be asked to discuss the facts in support of
the Department's action or cause.
806 The Review Board may request the person appealing the matter or Department staff to
provide additional information and/or documents during its review. Time limits for
submission of the additional information or documents will be established by the
Chairman of the Review Board. If the person from whom information or documents are
requested fails to respond to the request in the time provided, the Review Board may
decide the appeal without the supplemental documents or information.
807 An order will be issued after the Review Board has fully considered the information
provided at the hearing, any post -hearing information submitted to the Review Board,
and the laws specific to the case. The Chairman of the Review Board will prepare the
order and mail it to the person or authorized representative. Notice to the authorized
representative constitutes notice to the person appealing.
808 The Review Board may elect to uphold the assessment, amend the assessment, issue a
revised assessment, issue a refund or credit, remand the issue to the originating division
for further review, or to take any other action it deems appropriate. If the person remains
aggrieved by the decision of the Review Board, the action may be appealed to the Board
of Tax Appeals within the time limits set forth above.
809 Any person may request that a member of the voting panel of the Review Board be
replaced or that a member not participate in a hearing if it appears that member's
impartiality might be questioned by a reasonable person knowing all the circumstances,
or for other reasonable grounds. A written or verbal request for removal of a voting
member from the decision -making process stating the reason the member's impartiality
is questioned must be made by the taxpayer or person appealing before the
commencement of a Review Board hearing. Such request should be made to the
Chairman or the presiding member of the Review Board. Any denial of the request is
not subject to appeal.
810 Any person aggrieved by a final order of the Review Board may seek an administrative
review of that decision by the Board of Tax Appeals by filing a written appeal with the
Executive Director of the Board of Tax Appeals as provided by law. The person filing
the appeal with the executive director shall also file a copy of his written appeal with the
Review Board.
811 (Reserved)
900 Withdrawal of an Appeal
901 An appeal before a hearing officer or the Review Board may be withdrawn at any time
by the taxpayer or person filing the appeal. The withdrawal may be made voluntarily by
the person or may occur involuntarily under the conditions listed below.
902 An involuntary withdrawal of an appeal may occur as a result of the person's failure to
appear at a scheduled hearing, failure to timely provide a written appeal instead of
attendance at a hearing, or by any other act or failure that the body hearing the appeal
determines is a failure on the part of the person to prosecute his appeal. An involuntary
withdrawal will be documented in the minutes providing the basis of the withdrawal.
903 A voluntary withdrawal of an appeal must be delivered in writing by the person or
authorized representative to the Chairman of the Review Board prior to the scheduled
time of the hearing on the appeal. Following the withdrawal of an appeal, the action shall
become final and not subject to further review by the Review Board, Board of Tax
Appeals, or a court. The Department shall then proceed with any action in accordance
with the law.
904 (Reserved)
1000 Letter Rulings and Informal Guidance
1001 Any taxpayer or person seeking information concerning their responsibilities and
requirements under the laws administered by the Department may request advice and
guidance concerning those obligations. The requests may be through an informal means,
such as oral advice or letter rulings, or formally through a declaratory opinion.
1002 Taxpayers or other persons may also obtain publications from the Department that
provide information useful in complying with the laws administered by the Department.
Most printed publications of the Department may also be found on the Department's
website.
1003 Many questions may be answered easily over the telephone or in person by an agent of
the Commissioner. Oral advice is considered advisory only and is non -binding.
Taxpayers or persons who have complicated questions or issues centered on their own
particular facts and circumstances should seek a letter ruling on the matter or request
further advice from the Department as provided in this Chapter.
1004 Taxpayers or other persons may seek guidance by submitting a written request for a
letter ruling to the Office of Tax Policy. When asking for instruction on a specific
issue, it is necessary to provide adequate information in order to accurately answer the
question. Because a request is based on one person's specific facts and circumstances,
the response is restricted to the taxpayer or person making the request for information
and the specific facts involved.
1005 Letter rulings are considered informal guidance; however, the taxpayer or person
requesting the letter ruling may rely on the response absent a subsequent law or
regulation change or written retraction, provided that the information presented is
factual and complete with no material omissions and that no changes have been made
with regard to the information provided.
1006 The Department will refuse to issue a letter ruling under the following circumstances:
1. The matter is outside the primary jurisdiction of the Department.
2. The question presented lacks clarity, has insufficient facts to provide a conclusive
determination, or is too vague or too broad to be answered.
3. There is a pending or active audit, criminal tax investigation, anticipated
litigation, administrative action, or other determination before the Department, Board of
Tax Appeals, or a court of law that may either answer the question presented or otherwise
make an answer unnecessary.
4. The question presented in the request concerns the legal validity of a statute or rule.
5. No clear answer is determinable.
6. The question presented involves the application of a criminal statute or facts that may
constitute a crime.
7. The answer to the question presented would require the disclosure of information that is
privileged or otherwise protected by law from disclosure.
8. The request involves an issue that may adversely affect the interests of the State, the
Department, or any of the Department's officers or employees in any litigation that is
pending or may reasonably be expected to arise.
1007 If the Department should at a later date determine that its response regarding a letter
ruling was incorrect, the letter ruling will be retracted in writing and the effect of the
retraction will be prospective from the date of the retraction letter.
1008 Absent a written retraction of the letter ruling, a law or rule change, or a change in the
person's particular circumstances that affects the issue being addressed, a letter ruling
will be valid for seven years from the date of its issuance. At the end of the 7 -year
period, the person should review and update the information in his original request for
information and re-submit the question to the Department.
1009 Any letter rulings written by the Department before June 30, 2005, are no longer valid.
A recipient of a ruling issued prior to that date should review their letter ruling to
determine if an update is necessary.
1010 The Department will accept an anonymous request for a letter ruling, but the response
will not be binding until the identity of the person to whom the request pertains has been
disclosed to the Department. The name and other identifying information of the
anonymous person should be provided within ninety (90) days of the date of the letter
ruling. The letter ruling will be considered non -binding if the identity of the person is
not provided within the period specified.
1011 A response to a person's authorized representative constitutes notice to that person. It is
the person's continuing obligation to inform the Department of the identity and address
of its representative.
1012 (Reserved)
1100 Declaratory Opinions
1101 These sections set forth the Department's rules governing the form and content of
requests for declaratory opinions and the Department's procedures regarding the
requests under Miss. Code Ann. Section 25-43-2.103.
1102 Any person with a substantial interest in the subject matter on which he is requesting
information may submit a written request to the Department for a declaratory opinion by
following the procedures specified below. Substantial interest in the subject matter
means that the interest must be direct, immediate, not remote in consequence, and must
surpass the common interest of all citizens.
1103 The Department will issue declaratory opinions regarding subject matters that are within
the primary administrative responsibilities of the Department. Subject matters within the
oversight of the Department include the applicability of specified facts to a statute
administered or enforced by the Department, or to a rule promulgated by the
Commissioner. The Department will not issue a declaratory opinion regarding a statute
or rule beyond the administrative responsibility of the Department.
1104 The Department may, for good cause, refuse to issue a declaratory opinion. The
circumstances in which declaratory opinions will not be issued include, but are not
necessarily limited to:
1. The matter is outside the primary jurisdiction of the Department.
2. The question presented lacks clarity, the facts provided are insufficient to
provide a conclusive determination, or the information is too vague or too broad to
provide
an answer.
3. There is a pending or active audit, criminal tax investigation, anticipated
litigation, administrative action, or other determination before the Department,
Board of Tax Appeals, or a court of law, which may either answer the question
presented or otherwise make an answer unnecessary.
4. The statute, rule, or order on which a declaratory opinion is sought is clear and
does not require interpretation in order to answer the question presented.
5. The confidentiality waiver on the Declaratory Opinion Transmittal Form is not
signed and provided to the Department with the request for a declaratory
opinion.
6. The request fails to contain the information required by these rules, or the
requestor fails to follow the procedure outlined in these rules.
7. The request seeks to resolve issues that have become moot, are abstract, or
involve multiple hypotheticals such that the requestor is not substantially affected
by the rule or statute on which a declaratory opinion is sought.
8. The request pertains to a hypothetical situation, the underlying facts of which do
not, and are not anticipated to, affect or pertain to the requesting party.
9. The question presented concerns the legal validity of a statute or rule.

# 10.

The requesting party is not directly affected by the application of the statute,
rule, or regulation.

# 11.

No clear answer is determinable.

# 12.

The question presented involves the application of a criminal statute or facts that
may constitute a crime.

# 13.

The answer to the question presented would require the disclosure of
information that is privileged or otherwise protected by law from disclosure.

# 14.

The request involves an issue that may adversely affect the interests of the State,
the Department, or any of the Department's officers or employees in any litigation
that is pending or may reasonably be expected to arise.
15 No controversy exists or is certain to arise, raising a question concerning the
application of the statute, rule, or order.
16 The request is not based upon facts calculated to aid in planning future conduct,
but is, instead, based on past conduct to establish the effect of that conduct.
17 A similar request is pending before this Department, or any other Department, or
a proceeding is pending on the same subject matter before any Department,
administrative or judicial tribunal, or where such an opinion would constitute the
unauthorized practice of law.
1105 A written request for a Declaratory Opinion is required. Each request must be printed,
typewritten, or in legible handwriting. Each request must be submitted on standard
business letter -size paper. Requests may be in the form of a letter addressed to the
Office of Tax Policy or in the form of a pleading as might be addressed to a court.
1106 All requests must be mailed or delivered to the Office of Tax Policy. The request and
the envelope in which it is delivered shall clearly state that it is a request for a
declaratory opinion. Oral and telephonic, requests are not acceptable. The request must
include a completed transmittal form as prescribed by the Commissioner and an
executed confidentiality waiver signed by the taxpayer or person requesting the
declaratory opinion.
1107 Each request must include the full name, telephone number, and mailing address of the
requestor. Each request shall be signed by the person filing the request or a duly
authorized representative. The signing party shall attest that the request complies with
the requirements set forth in these rules. A declaratory opinion will have no effect if it is
later determined the request did not comply with the requirements of this rule.
1108 A request must be limited to a single set of facts and each request must contain the
following:
1. Clear identification of the statute, rule, or order at issue.
2. A concise statement of the issue or question presented for the declaratory
opinion.
3. A complete and accurate statement of all facts relevant to a resolution of the
question presented.
4. The identity of all known persons involved in or impacted by the factual
situation described in the request, including their relationship to the facts, their
names, their mailing addresses, and their telephone numbers.
5. A statement sufficient to show that the person making the request is substantially
affected by the statute, rule, or regulation.
1109 A request may contain relevant information to support a position or proposed opinion
suggested by the requestor. The argument may be submitted in the form of a brief
containing a full discussion of the basis for the request, including any legal authorities in
support of the position of the requestor. The Department may request that additional
information be submitted by any interested party.
1110 Within forty-five (45) days after the receipt of a request for a declaratory opinion that
complies with the requirements of these rules, the Department will respond in writing
by one of the following methods:
1. Issue an opinion declaring the applicability of the specified statute, rule, or order
to the specified circumstances.
2. Decline to issue a declaratory opinion, stating the reasons for its action.
3. Agree to issue a declaratory opinion or a written decision by a specified time
later than forty -five (45) days but no later than ninety (90) days after receipt of
the written request.
1111 The forty -five (45)day period will begin on the first business day after the request is
received by the Department. The response may be sent to the authorized representative
instead of the requesting party or the person signing the request.
1112 Declaratory opinions and requests for declaratory opinions are available for public
inspection. The taxpayer must sign a confidentiality waiver to authorize the Department
to disclose the contents of a declaratory opinion.
1113 (Reserved)
35.I.01 revised effective December 21, 2024