Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 07 - Withholding of Tax-Requirements of
Section 35-3-11-07-102

When an employee furnishes his employer with a withholding exemption certificate containing the required statements for exemption, the employer may give effect to the certificate within thirty (30) days after the certificate was furnished, or the employer, if he wishes, may give immediate effect. A certificate remains in effect, in the case of a calendar year employee-taxpayer, through April 30 of the following calendar year. For a fiscal year employee-taxpayer a certificate remains effective through the last day of the fourth month following his taxable year. A new certificate must then be filed if the exemption is to be continued.