59-10-502.  Persons required to file returns.
     An income tax return with respect to the tax imposed by this chapter shall be filed by:

(1)	every resident individual, estate, or trust required to file a federal income tax return for the taxable year; and

(2)	every nonresident individual, estate, or trust having federal gross income derived from sources within the state for the taxable year and required to file a federal income tax return for such taxable year.

Renumbered and Amended by Chapter 2, 1987 General Session