MS SB2056

Amends Section 27-7-41 of the Mississippi Code to require state income tax returns for individuals, estates, trusts, and partnerships to be filed on the same date as the corresponding federal income tax return.

Removes the previous requirement that these returns be filed on or before April 15 of each year for calendar year filers.

Maintains the provision that if a filing deadline falls on a Saturday, Sunday, or legal holiday, the filing is considered timely if performed on the next business day.

Effective January 1, 2016.