{"data":{"id":"us-ms/miss.-code-ann.-41-137-51","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 41-137-51","heading":"Miss. Code Ann. § 41-137-51","body":"Notwithstanding any federal tax law to the contrary, in computing net income for medical cannabis establishments, there shall be allowed as a deduction from income taxes imposed under Section 27-7-5, Mississippi Code of 1972 , all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or business as a medical cannabis establishment, including reasonable allowance for salaries or other compensation for personal services actually rendered.","path":["MS Code","Title 41"],"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":"9c749763972abc3e595e3abd4f33ca36915405529d928dbf337f1a233026f7af","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-41-137-5","next":"us-ms/miss.-code-ann.-41-137-53"},"notice":"GroundRules: Original legal text. Not legal advice."}