Whether Mississippi's income tax refund statute of limitation is immune from Commerce Clause scrutiny under Complete Auto Transit and the internal consistency test when it produces actual double taxation of interstate income

QUESTIONS PRESENTED 1. Is Mississippi’s income tax refund statute of limitation immune per se from Commerce Clause scrutiny under Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977) and the internal consistency test when it produces actual, undisputed double taxation of its residents’ income earned in interstate commerce? 2. Does Mississippi discriminate against interstate commerce by permitting certain residents to recover overpaid income taxes well beyond the normal threeyear statute of limitations while denying other residents the same benefit, based exclusively on an interstate element or criteria, when that denial produces actual, undisputed double taxation of its residents’ income earned in interstate commerce? 3. Does Mississippi violate the Commerce Clause and Due Process Clause of the United States Constitution by failing to afford its resident taxpayers, when audited by a sister state, any preor post-deprivation mechanism to preserve their right to claim a credit for taxes paid to other states in order to avoid double taxation of income they earned in interstate commerce?