Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 05 - Withholding-Employer Defined
Section 35-3-11-05-101
Universal Citation: MS Code of Rules 35-3-11-05-101
Current through September 24, 2024
It is not necessary that the services be continuing at the time the wages are paid in order that the status of the employer exist. Thus, for the purposes of withholding, a person for whom an individual has performed past services for which he is still receiving wages from such person is an "employer."
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