§ 27-7-517. Furnishing information to claimant agency; confidentiality
Pursuant to the provisions of Section 27-7-83, Mississippi Code of 1972, the commission may provide to a claimant agency all information necessary to accomplish and effectuate the intent of this article. The information obtained by a claimant agency from the commission in accordance with the provisions of this article shall retain its confidentiality and shall […]
§ 27-7-519. Refund deemed granted upon exercise of setoff; return of monies improperly received by claimant agency
When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted. Personnel of a claimant agency shall be released from liability for improper receipt of monies under setoff procedures upon return of any monies so received.
§ 27-7-339. Withholding state income taxes of federal employees by federal agencies
The commissioner is hereby authorized and directed to enter into an agreement with the secretary of the treasury of the United States, with respect to withholding of income tax as provided by this article, pursuant to an Act of Congress, 80 Stat. 478; Pub. Law 89-554; 5 U.S.C.S. Revised, Section 5517, September 6, 1966, and […]
§ 27-7-341. Administration
The commissioner shall have exclusive jurisdiction and be charged with the administration and enforcement of the provisions of this article, except as otherwise provided. The commissioner, for the purpose of ascertaining the correctness of any return, or for the purpose of making a return where none has been made, is hereby authorized, by any agent […]
§ 27-7-343. Regulatory authority
The commissioner, with the approval of the governor, may, from time to time, make such rules and regulations, not inconsistent with this article, as he may deem necessary to enforce its provisions. The commissioner is herewith authorized to promulgate such rules and regulations, prescribe such forms, purchase such equipment and supplies, employ personnel, and to […]
§ 27-7-345. Civil penalties for failure to file return or deficiency in payment of tax
Any taxpayer who either fails to file a required return within the time prescribed, or who fails to remit the tax or remits less than the amount due under the return, shall be liable for the following penalties: (i) If the failure to file a return within the time prescribed, or the failure to pay […]
§ 27-7-347. Criminal penalties
Willful failure to withhold tax or to remit tax to commissioner. Any employer required by Section 27-7-305 to deduct and withhold from wages of employees for the payment of state income taxes who shall willfully fail to deduct and withhold the required amounts from the wages of any employee for any payroll period, or who […]
§ 27-7-349. Article 3 supplemental to Article 1
The provisions of this article are supplemental to the provisions of Article 1 of this chapter, and shall not be construed to repeal any part thereof not in direct conflict with this article.
§ 27-7-501. Declaration of purpose
The purpose of this article is to establish a policy and provide a system whereby claimant agencies of the State of Mississippi in conjunction with the State Tax Commission shall cooperate in identifying certain debtors who qualify for refunds from the State Tax Commission. It is the intent of the Legislature that this article be […]
§ 27-7-503. Definitions
As used in this article, unless the context requires otherwise: “Claimant agency” means the State Department of Public Welfare with respect to the collection of debts due and owing for the care, support or maintenance of a child. “Commission, ” “State Tax Commission,” “Tax Commission” or “department” means the Department of Revenue of the State […]