{"data":{"id":"us-ms/miss.-code-ann.-27-8-21","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-8-21","heading":"Miss. Code Ann. § 27-8-21","body":"For purposes of Section 27-7-77 , each resident shareholder shall be considered to have paid a tax imposed on the shareholder in an amount equal to the shareholder's pro rata share of any net income tax paid by the S corporation to a state which does not measure the income of shareholders of an S corporation by reference to the income of the S corporation. For purposes of the preceding sentence, the term “net income tax” means any tax imposed on or measured by a corporation's net income.","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":"fab558ea9124e0679df02952ee85b1a924c4053e989cd51cdf3a3fe71072cf54","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-8-19","next":"us-ms/miss.-code-ann.-27-8-3"},"notice":"GroundRules: Original legal text. Not legal advice."}