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Get MS DoR 89-387-10-8-1-000 2005

From a non-resident must withhold 5% of the gross proceeds of the sale when the gross proceeds of the sale exceed $100,000. If the amount required to be withheld exceeds the net proceeds payable to the seller, then the purchaser shall withhold and remit the net proceeds. If the seller determines that this would result in excess withholding, then the seller may furnish to the purchaser an affidavit signed under penalties of perjury, stating the amount of the gain and the way it is computed. The p.

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