Mississippi DOR Amends Table of Contents for Income, Franchise Tax Regulations

The Mississippi Department of Revenue (DOR) amended the table of contents for Title 35, Part III, on income and franchise tax administration regulations, reorganizing provisions, including those on gross income, business deductions, and losses. The regulations update the structure and indexing rather than making substantive tax policy changes. The regulations take effect on May 22. [Miss. Dep’t of Revenue, Reg. Title 35, Part III, 04/22/26 Miss. Admin. Bull.]