Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 13 - Reports of Withholding-Correcting Mistakes
Section 35-3-11-13-100

If more than the correct amount of tax is paid to the Commissioner, proper adjustment may be made on the first monthly or quarterly return filed after the error is discovered. If less than the correct amount of tax is paid to the Commissioner, an amended report with remittance must be filed immediately. If a mistake in income tax withholding cannot be adjusted on a return for a subsequent period of the same calendar year, the Commissioner should be consulted for the proper method of correction.