Mississippi § 27-13-8 - Tax on qualified subchapter S subsidiaries; tax on single member limited liability companies [Repealed effective January 1, 2028].
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-13-8 — Tax on qualified subchapter S subsidiaries; tax on single member limited liability companies [Repealed effective January 1, 2028]., with citation guidance and answers to common questions.
§ 27-13-8. Tax on qualified subchapter S subsidiaries; tax on single member limited liability companies [Repealed effective January 1, 2028].
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. 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.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-13-8
What does Mississippi Code of 1972 Annotated § 27-13-8 cover?
Section 27-13-8 ("Tax on qualified subchapter S subsidiaries; tax on single member limited liability companies [Repealed effective January 1, 2028].") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 27-13-8?
A common citation format is "Mississippi Code of 1972 Annotated § 27-13-8" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 27-13-8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.