{"data":{"id":"us-ms/miss.-code-ann.-27-13-8","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-13-8","heading":"Miss. Code Ann. § 27-13-8","body":"(1) An entity that is required to file and report for federal income tax purposes the activity conducted in Mississippi of a qualified subchapter S subsidiary, shall be required to file a Mississippi combination return of S Corporation income and franchise tax.\n\n(2) An entity that is required to file and report for federal income tax purposes on the activity conducted in Mississippi of a single member limited liability company which is not classified as a corporation, and thus disregarded, shall be required to file a Mississippi combination return of corporation income and franchise tax even if such entity is included in a consolidated corporation income tax return filed for federal purposes.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"7d931fd35fde8a3951f08c2f261b85dc8b4c4f39a4b584ecbc8db260dbf08468","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-13-7","next":"us-ms/miss.-code-ann.-27-13-9"},"notice":"GroundRules: Original legal text. Not legal advice."}