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2018 Mississippi Code
Title 27 - Taxation and Finance
Chapter 7 - Income Tax and Withholding
Article 3 - Withholding of Tax.
- § 27-7-301. Citation of article.
- § 27-7-303. Definitions.
- § 27-7-305. Withholding of tax; leased employees.
- § 27-7-307. Employer and certain persons owning stock of corporations or interest in limited liability companies with thirty-five or less owners liable for amounts required to be withheld; liability is derivative of the corporation or limited liability company.
- § 27-7-308. Withholding by seller on gross proceeds realized by nonresident seller of real property; refund of excess withholding; filing of federal information returns with Department of Revenue.
- § 27-7-309. Employer’s return and payment of taxes withheld.
- § 27-7-311. Annual withholding statement.
- § 27-7-312. Certain withholding tax revenue to be deposited in Mississippi Advantage Jobs Incentive Payment Fund.
- § 27-7-313. Refund to taxpayer.
- § 27-7-315. Procedure where refund not made within six months; interest.
- § 27-7-317. Refunds to employer for overpayment.
- § 27-7-319. Declaration of estimated tax.
- § 27-7-321. [Reserved]
- § 27-7-323. Amendment of declaration.
- § 27-7-325. Joint declaration; husband and wife.
- § 27-7-327. Underestimate of tax.
- § 27-7-329. Payment of estimated tax.
- § 27-7-331. Withholding tables; rules, regulations and forms.
- § 27-7-333. Employer’s withholding account number.
- § 27-7-335. Employee required to furnish exemption certificate to employer.
- § 27-7-337. Method of payment.
- § 27-7-339. Withholding state income taxes of federal employees by federal agencies.
- § 27-7-341. Administration.
- § 27-7-343. Regulatory authority.
- § 27-7-345. Civil penalties for failure to file return or deficiency in payment of tax.
- § 27-7-347. Criminal penalties.
- § 27-7-349. Article 3 supplemental to Article 1.
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