§ 27-7-317. Refunds to employer for overpayment
Any employer who makes an overpayment of the tax required to be remitted to the commissioner by Section 27-7-309 may file application with the commissioner, on a form prescribed by the commissioner, to have the amount of the overpayment refunded to him or to have the amount credited against the payment which he is required […]
§ 27-7-319. Declaration of estimated tax
Every individual taxpayer subject to the tax levied by the provisions of Article 1 of this chapter shall make and file with the commissioner estimated tax returns and payments for the income year, if such taxpayer does not have at least eighty percent (80%) of his tax liability withheld through wages subject to withholding and […]
§ 27-7-323. Amendment of declaration
A taxpayer may file amendments to a declaration at such time, under such rules and regulations and in such form as the commissioner shall prescribe.
§ 27-7-301. Citation of article
This article may be cited as the “Mississippi Income Tax Withholding Law of 1968.”
§ 27-7-303. Definitions
As used in this article: “Commissioner” means the Commissioner of Revenue of the Department of Revenue. “Commission,” “State Tax Commission,” “Tax Commission” or “department” means the Department of Revenue of the State of Mississippi. “Employee” means any individual subject to the provisions of Article 1 of this chapter, who performs or performed services for an […]
§ 27-7-305. Withholding of tax; leased employees
Except as otherwise provided in this section, every employer making payments of wages to employees shall deduct and withhold from such wages an amount determined from withholding tables promulgated by the commissioner and furnished to the employer. The full amount deducted and withheld from any employee’s wages during the income year shall be credited against […]