{"data":{"id":"us-ms/miss.-code-ann.-27-7-43","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-7-43","heading":"Miss. Code Ann. § 27-7-43","body":"If any taxpayer, with the approval of the commissioner, changes his accounting period from a fiscal year to a calendar year, or from a calendar year to a fiscal year, a return shall be made for the intervening period, and the tax due upon that return shall be determined on an annual basis.","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":"09348ca02243d46ca5f7d1a9c50b7be27cd5ac30c97cafd32a04d7e08e9c1543","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-7-41","next":"us-ms/miss.-code-ann.-27-7-45"},"notice":"GroundRules: Original legal text. Not legal advice."}