Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 07 - Withholding of Tax-Requirements of
Section 35-3-11-07-101
Current through September 24, 2024
Notwithstanding any other provisions of Section 27-7-301 et seq., an employer shall not deduct and withhold any tax upon a payment of wages made to an employee if there is in effect, with respect to the payment, a Mississippi withholding exemption certificate furnished to the employer by the employee which contains, or which is attached thereto, statements that-
1. The employee incurred no liability for income tax imposed under the Mississippi income tax law for his preceding taxable year; and
2. The employee anticipates that he will incur no liability for income tax under the Mississippi income tax law for his current taxable year.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
