Mississippi Administrative Code Title 35 (Department of Revenue)
35 Miss. Admin. Code Pt. III, Subpt. 2, Ch. 15 — Return of Life Insurance, Annuity or Endowment Policies…
100 The Commissioner will follow Federal Rules, Regulations and Revenue Procedures as are
deemed not contrary to the context and intent of Mississippi Law.
101 (Reserved)
102 (Reserved)
Source: official text