35 Miss. Admin. Code Pt. III, Subpt. 1, Ch. 13 — Reporting or Changing Elections - Change in Reporting Methods

100 Permission must be granted in writing by the Commissioner before any election can be
changed. If a taxpayer has an option to make an election and does not knowingly make
such election, but reports to Mississippi as though an election had been made, the
taxpayer is required to continue filing returns using the same method until granted written
permission by the Commissioner to change.
101 Additionally, if a taxpayer has an election available and completes his return incorrectly
(such as, but not limited to using method which utilizes only part of the requirements of a
certain election), the Commissioner shall determine whether, in fact, an election has been
made and what method of reporting is to be used.
102 Also, permission must be granted in writing by the Commissioner before an accounting
method, method of filing or any other methodology change is used by the taxpayer.
103 (Reserved)
104 (Reserved)
Subpart 02 Gross Income