Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Mississippi
/
Title 27 - Taxation and Fin...
/
Chapter 7 - Income Tax and ...
/
Article 3 - Withholding of Tax.
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
§ 27-7-323. 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