Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 17 - Registration of Employers
Section 35-3-11-17-100

The Mississippi Income Tax Withholding Act of 1968, as amended, became effective as of January 1, 1969. All employers subject to the provisions of the act on that date are required to be registered for withholding. All new employers must register in time to begin withholding from the inception of their business. Form 60-007 must be completed by each employer subject to the provisions of the act. Application for registration may be obtained by writing to the Withholding Tax Section, Income Tax Division, State Tax Commission, Post Office Box 960, Jackson, Mississippi 39205. All information requested thereon must be furnished in detail.