Mississippi Administrative Code
Title 35 - Department of Revenue
Part 1 - Administrative
Chapter 05 - Collection Procedures for Levy of Monies
Section 35-1-05-103
Current through March 31, 2025
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 of the methods described below:
1. Submit by mail or facsimile to the Lien Administration Bureau of the Department the prepared form titled Answer to Distress Warrant.
2. Submit by e-mail to the Lien Administration Bureau of the Department the completed Levy Response form. Prior to using this method of answering the Distress Warrant, the Levy Response Agreement Request must be submitted and approved. For entities who receive twenty-five (25) or more levies in a delivery, a document containing levy information will be e-mailed to the entity to be completed and returned by e-mail to the Lien Administration Bureau of the Department. For entities who receive less than twenty-five (25) levies in a delivery, single-answer e-mails should be submitted to the Lien Administration Bureau of the Department.
3. Submit through TAP, which the Garshniee may access on the Department's website. To submit an answer using this method, the submitting individual or entity does not need a TAP account, only the letter ID number which is printed in the upper right-hand corner of the letter, and the last four digits of the taxpayer's social security number.
