Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 17 - Registration of Employers
Section 35-3-11-17-102

Once an employer has made application for withholding registration, the employer is registered as a withholding agent for the State of Mississippi and should begin immediately to withhold Mississippi income tax applicable to the payment of wages to his employees. The Commissioner will mail to the employer, approximately thirty (30) days before the due date, all reports, including instructions, that must be submitted after the close of the filing period. A report should be filed with the Commissioner for each monthly or quarterly filing period, Form 62-405 for monthly and 62-400 for quarterly, which would be in the preprinted coupon booklet. In the event no tax is due, a negative return nonetheless should be filed. For additional information on filing of returns and payment of tax refer to Regulations 1111 and 1112.