Mississippi Supreme Court – Taxpayer has burden of proof in state’s assertion of alternative apportionment

July 2013


The Mississippi Supreme Court ruled that a taxpayer bore the burden of proof when the Department of Revenue asserted an alternative apportionment methodology. Additionally, the court found that a trial court’s review of a Department decision is limited to whether that decision was unsupported by substantial evidence or that it was arbitrary and capricious. Taxpayers may find it more difficult to challenge Department determinations, especially assertions of alternative apportionment methods.

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