Department of Revenue

Notes 35 Miss. Code. R. 1-04-113 Adopted 5/27/2017 Amended 7/1/2018 Amended 12/1/2019 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-04-114 Reserved 5/27/2017 Reserved 7/1/2018 Reserved 12/1/2019

Notes 35 Miss. Code. R. 1-04-200 Adopted 7/1/2018 Amended 12/1/2019 Amended 12/23/2024

Miss. Code Ann. Section 27-3-83 provides that the Department may specify by rule or regulation the manner and method in which tax returns, supporting schedules, information returns, applications for permits, licenses or titles, powers of attorney, Review Board appeal petitions, a…

Miss. Code Ann. Section 27-3-81 provides that the Department, consistent with the cash management policies of the State Treasurer, may require any person owing twenty thousand dollars ($20,000) or more in connection with any return, report, or other document filed with the Depart…

In addition to the filing requirements listed in the Sections above, the Department has implemented an online electronic filing program, known as TAP. This program allows taxpayers to register a tax account, file certain tax returns and related documents, and make payments electr…

The Department may specify the manner and method in which the electronic filing and the electronic payment may be made for each type of tax administered by the Department. In addition, the Department shall provide the necessary written instructions and procedures to the taxpayer …

The Department requires taxpayers subject to the following taxes to file tax returns, related documents, and any corresponding tax payments by TAP: 1. 911 Emergency Fee 2. Beer Excise 3. City Utility 4. Compressed Gas and Decals 5. County Sales and Use (Casual Auto and Use Tax Co…

ACH Debit payments are submitted by logging into the taxpayer's TAP account. The payment must be submitted on TAP by midnight Central Standard Time on the due date to be considered timely. The payment of taxes through EFT does not relieve the taxpayer from filing the appropriate …

The Department allows taxpayers to use the ACH Credit payment method. The Department may require a taxpayer to make future payments by the ACH Debit payment method if a taxpayer has repeatedly failed to correctly complete the payment transactions. Notes 35 Miss. Code. R. 1-04-207…

An ACH Credit payment must be transferred to the State of Mississippi's bank account by the due date of the taxes. A taxpayer must ensure that the financial institution originating the transaction does so in sufficient time for the payment to be deposited as immediately available…

The taxpayer is responsible for ensuring that the financial institution initiating the ACH payment provides the correct information in the TXP Banking Convention Addenda Record of the Payment Transactions. A separate ACH Credit payment must be initiated for each tax type liabilit…

The Department allows for the following payment procedures for wire transfers: 1. Taxpayers who, due to circumstances beyond their reasonable control, are unable to initiate a timely payment of tax through the ACH Debit method may request the Department's permission to transmit p…

Entering the password to the taxpayer's online account will provide authorization for payment and filing of tax returns. This shall serve the same function as signing and dating a document which shall also be a certification under oath that all information contained in the return…

Any person knowingly submitting information in a return, report, or other document electronically filed with the Department that is false or affixing an electronic signature to a return, report, or document electronically filed with the Department on behalf of another person or e…

Any electronic funds transfer used to pay tax amounts due for an electronically filed return or report shall not be considered a completed payment by the taxpayer until the funds are properly credited to the account of the Department. Notes 35 Miss. Code. R. 1-04-213 Adopted 12/2…

All payment authorizations, returns, reports, applications for permits, and other documents electronically filed with the Department in accordance with the method and manner specified by the Department shall be preserved electronically by the Department for the period required fo…

Notes 35 Miss. Code. R. 1-04-215 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-04-300 Adopted 12/23/2024

Pass-Through Entities that issue one hundred (100) or more K-1s must file their return electronically. Notes 35 Miss. Code. R. 1-04-301 Adopted 12/23/2024

Corporations, S Corporations, and Partnerships with assets of two hundred and fifty thousand dollars ($250,000) or more must file electronically for tax years beginning on or after January 1, 2019, and all subsequent tax years. Notes 35 Miss. Code. R. 1-04-302 Adopted 12/23/2024…

Notes 35 Miss. Code. R. 1-04-303 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-05-100 Amended 12/23/2024

This regulation is promulgated to establish a uniform method and procedure for the administration of Distress Warrants for the Levy of Monies Owed to Taxpayer (Distress Warrants) issued by the Commissioner of Revenue, and it is intended to apply to all such Distress Warrants issu…

Pursuant to Miss. Code Ann. Section 27-3-33(4), warrants issued by the Commissioner of Revenue for the collection of taxes shall be used to levy on salaries, compensation, or other monies due to the delinquent taxpayer. Such warrants for the levy of monies will be issued in the s…

Within thirty (30) days from the date of service of the Distress Warrant, the person or entity served must file with the Department an Answer in which the person or entity answers, under oath, the questions set forth on said Distress Warrant. This Answer may be submitted by one o…

It is the responsibility of the person or entity served with a Distress Warrant to remit to the Department monies levied by the Distress Warrant. The extent to which monies are levied by the Distress Warrant is governed by garnishment laws of this State and will vary depending on…

A Distress Warrant being issued by the Commissioner of Revenue for the collection of state taxes is excepted from the restrictions contained in Miss. Code Ann. Section 85-3-4 (1) and (2), and 15 U.S.C. Section 1673(a) on attachment, execution, or garnishment of wages, salaries, o…

Unless otherwise determined and directed as authorized under sections below, the amount of wage, salaries, or other employment compensation owed to a delinquent taxpayer which is to be levied by Distress Warrant is hereby limited to the following: 1. Monies owed to the defaulting…

The authority to increase or decrease the amount or percentage of wages, salaries, and other employment compensation levied under a Distress Warrant from that set out in the subsection above is hereby reserved by the Commissioner of Revenue. In such cases where a different amount…

Monies owed to the defaulting taxpayer for indebtedness other than for wages, salaries, or other employment compensation are levied and bound by a Distress Warrant at the time that this warrant is served up to the amount of the warrant. The person or entity served is required to …

If a bank is issued a Distress Warrant, the bank may place a freeze on the taxpayer's account for thirty (30) days, capturing all deposits up to the amount owed to the Department. These funds are to be held and remitted thirty (30) days after the levy is received. Even if the ans…

If the person or entity served by a Distress Warrant is subject to multiple warrants and/or garnishments of the same defaulting taxpayer, the order in which such warrants and garnishments are to be withheld and satisfied is to be governed by Miss. Code Ann. Section 11-35-24 with …

All payments to the Department of monies levied under a Distress Warrant shall reflect the name of the defaulting taxpayer, the warrant number, and the Garnishee identification number. If a person or entity required to remit monies under a Distress Warrant desires a different per…

If a person or entity served with a Distress Warrant fails to withhold and/or remit to the Department the monies bound and levied by the warrant, the person or entity served shall be personally liable to the Department for said monies. If after the expiration of the period for th…

Notes 35 Miss. Code. R. 1-05-113 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-06-100 Adopted 4/3/2015 Amended 7/1/2018 Amended 12/23/2024

"Debtor" means a person that has an unpaid finally determined tax liability for a tax administered by the Mississippi Department of Revenue. Notes 35 Miss. Code. R. 1-06-101 Adopted 4/3/2015 Amended 7/1/2018 Amended 12/23/2024

"Finally determined tax liability" means any state tax, fee, penalty, and/or interest owed by a person to the Department of Revenue where the assessment of the liability is not subject to any further timely filed administrative or judicial review. Notes 35 Miss. Code. R. 1-06-102…

"Tax Lien" means a legal claim, by the Department of Revenue on property of a noncompliant person, to secure the payment of finally determined tax liabilities. Notes 35 Miss. Code. R. 1-06-103 Adopted 4/3/2015 Amended 7/1/2018 Amended 12/23/2024

Notes 35 Miss. Code. R. 1-06-104 Adopted 4/3/2015 Amended 7/1/2018 Reserved 12/23/2024

The priority of a state tax lien is determined from the date of its enrollment. For any re-enrolled tax liens, the date of its original enrollment will determine the priority of the tax lien so long as there was no lapse in enrollment during the seven (7) years that the tax lien …

Notes 35 Miss. Code. R. 1-06-106 Reserved 7/1/2018

Notes 35 Miss. Code. R. 1-06-200 Adopted 4/3/2015 Amended 7/1/2018 Amended 12/23/2024

The Uniform State Tax Lien Registry, (Registry) serves as public notice of state tax debt and is the public database maintained by the Department of Revenue where state tax liens may be enrolled for finally determined tax liabilities. Notes 35 Miss. Code. R. 1-06-201 Adopted 4/3/…

A tax lien is enrolled in favor of the State and attaches upon all existing and after-acquired property of the debtor, including real, personal, tangible, and intangible property which is located in any and all counties within the State of Mississippi. Notes 35 Miss. Code. R. 1-0…

A tax lien is valid for seven years from the date of enrollment unless the tax lien is re-enrolled before the end of the seven-year period. The re-enrollment extends the tax lien another seven years from the date of re-enrollment. A tax lien may be re-enrolled until the tax lien …