As Amended
SEC. 27-7-31. Returns of income tax; individual returns.
(1) Every resident individual (whether single or married) and every nonresident individual (whether single or married) owning or selling property, earning income, or doing business in the State of Mississippi, having a gross income for the taxable year in excess of the exemptions allowed hereunder, plus the standard deduction, shall make a return, which shall contain an oath or be verified by a written declaration that it is made under the penalties of perjury, stating specifically the items of gross income and the deductions and exemptions allowed by this article. The commissioner may prescribe methods by which the taxpayer may make such oath or declaration other than by writing.
(2) Married individuals may elect to file either separate or joint returns.
(3) If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or estate of such taxpayer.
SOURCES: Codes, 1942, Sec. 9220-16; Laws, 1934, ch. 120; 1946, ch. 204, Sec. 1; 1952, ch. 402, Sec. 15; 1966, ch. 630, Sec. 1, eff from and after July 1, 1966. Laws, 1994, ch. 309, Sec. 2, eff from and after July 1, 1994