Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 22 - Withholding on Gambling Winnings
Section 35-3-11-22-201
Universal Citation: MS Code of Rules 35-3-11-22-201
Current through September 24, 2024
According to Miss. Code Ann. Section 27-7-901, there is a three percent (3%) tax levy of the amount of gaming winnings received from gaming establishments licensed by the Mississippi Gaming Control Act which shall be withheld and remitted by the gaming establishment.
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