Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 22 - Withholding on Gambling Winnings
Section 35-3-11-22-203

The gaming establishment must register to withhold Mississippi income tax in the same manner as stated in Title 35, Part III, Subpart 11 Chapter 17 of the Mississippi Administrative Code, Registration of Employers. The withholding account used to report the withholding on wages cannot be used to report withholding on gaming winnings. A separate account for withholding on gaming winnings must be obtained from the withholding division of the Mississippi Department of Revenue. A monthly return must be filed and the tax paid on or before the 15th day of the month following the month for which such amounts were withheld.