35 Miss. Admin. Code Pt. III, Subpt. 1, Ch. 11 — Extension of Time to File

100 The Commissioner may grant a reasonable extension of time beyond the statutory due date
to file any income or franchise tax return or annual report. The authorized extension of
time to file does not extend the time for payment of the income or franchise tax due.
Interest and penalty shall apply on any underpayment of tax. Taxpayers having a tax
liability who request an extension of time must remit the tax due with the proper
Mississippi Application for Extension on or before the due date of their return to receive an
automatic extension of time to file their tax returns.
101 If no tax liability exists on the due date of the return, the Commissioner will automatically
recognize an extension of time authorized and granted by the Internal Revenue Service for
the filing of annual income tax returns. Proof of the authorized extension must be
maintained with the taxpayer's records. If proof cannot be presented upon request,
extension may not be allowed.
102 (Reserved)
103 (Reserved)