reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 01 - Administrative Practices and Procedures for the Department of Revenue › Section 35-1-01-107 - Administrative Hearings and Appeals › Section 35-1-01-107.01 - Administrative Appeal Process

Current through June 25, 2024
With the exception of an appeal of a tag penalty, this
					 section does not describe the administrative appeal process relating to actions
					 of the Agency regarding ad valorem taxes and homestead exemptions. An
					 administrative appeal from these actions shall be as prescribed by statute.
					 This section also does not describe the administrative appeal process for
					 actions taken by the Agency under the Local Option Alcoholic Beverage Control
					 Law or under the Mississippi Native Wine Act of 1976. The administrative appeal
					 process for such ABC actions is described in the ABC Regulations of the
					 Agency.
1. Informal Review
a. A person may seek an informal review of
				  any assessment or other action believed to be incorrectly issued or any refund
				  believed to be improperly denied.
b. When an auditor or examiner determines
				  additional tax is due, the person assessed with the tax should first attempt to
				  resolve any questions with the auditor or examiner. If unable to reach an
				  agreement with the auditor regarding the audit results, a conference with the
				  auditor's supervisor or the supervisor's designee may be arranged. This
				  conference should provide opportunity to both parties to gain a thorough
				  understanding of the basis of the assessment and to make sure that the
				  underlying facts are correct and complete.
c. An informal review may be granted for any
				  situation, but is not required before seeking an administrative appeal. The
				  person may continue to attempt to resolve an issue informally with Agency staff
				  once the formal appeal process has begun but the informal review does not toll
				  the time limit to appeal to the Review Board.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 01 - Administrative Practices and Procedures for the Department of Revenue › Section 35-1-01-108 - Requests for Guidance › Section 35-1-01-108.01 - Oral Advice

Current through June 25, 2024
1. Many questions
				  may be answered easily over the telephone or in person by an agent of the
				  Commissioner. Oral advice is considered advisory only and is
				  non-binding.
2. Taxpayers or
				  persons who have complicated questions or issues centered on their own
				  particular facts and circumstances should seek a letter ruling on the matter or
				  request further advice from the Agency as provided below.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 01 - Administrative Practices and Procedures for the Department of Revenue › Section 35-1-01-108 - Requests for Guidance › Section 35-1-01-108.02 - Letter Rulings

Current through June 25, 2024
1. Taxpayers or
				  other persons may seek guidance by submitting a written request for a letter
				  ruling to the Office of Tax Policy.
2. When asking for instruction on a specific
				  issue, it is necessary to provide adequate information in order to accurately
				  answer the question. Because a request is based on one person's specific facts
				  and circumstances, the response is restricted to the taxpayer or person making
				  the request for information and the specific facts involved.
3. Letter rulings are considered informal
				  guidance; however, the taxpayer or person requesting the letter ruling may rely
				  on the response absent a subsequent law or regulation change or written
				  retraction and provided that the information presented is factual and complete
				  with no material omissions and that no changes have been made with regard to
				  the information provided.
4. The
				  Agency will refuse to issue a letter ruling under the following circumstances:
a. The matter is outside the primary
				  jurisdiction of the Agency.
b. The
				  question presented lacks clarity, has insufficient facts to provide a
				  conclusive determination or is too vague or too broad to be answered.
c. A pending or active audit, criminal tax
				  investigation, anticipated litigation, administrative action or other
				  determination before the Agency, Board of Tax Appeals or a court of law which
				  may either answer the question presented or otherwise make an answer
				  unnecessary.
d. The question
				  presented in the request concerns the legal validity of a statute or
				  rule.
e. No clear answer is
				  determinable.
f. The question
				  presented involves the application of a criminal statute or facts that may
				  constitute a crime.
g. The answer
				  to the question presented would require the disclosure of information that is
				  privileged or otherwise protected by law from disclosure.
h. The request involves an issue that may
				  adversely affect the interests of the State, the Agency or any of the Agency's
				  officers or employees in any litigation that is pending or may reasonably be
				  expected to arise.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 01 - Administrative Practices and Procedures for the Department of Revenue › Section 35-1-01-109 - Qualified Accountant to Perform Third-Party

Current through June 25, 2024
Audit All notices under Section 30 of Senate Bill 2971 of
				  the 2021 Regular Session must be sent to
				  Incentives@dor.ms.gov.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 01 - Administrative Practices and Procedures for the Department of Revenue › Section 35-1-01-110 - Contacting the Agency

Current through June 25, 2024
The Department of Revenue may be contacted in person or by
				  telephone during regular business hours, or by U.S. Mail, electronic mail or
				  facsimile. A current listing of contact information for the Department of
				  Revenue may be found at
www.dor.ms.gov
or obtained by calling (601)
				  923-7700.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 02 - Taxpayer Records and Document Retention › Section 35-1-02-100

Current through June 25, 2024
The purpose of this regulation is to outline the general
				  requirements imposed on every taxpayer to prepare and retain all records
				  necessary to determine the correct tax liability with respect to taxes
				  administered by the Department of Revenue. These requirements are imposed on
				  all taxpayers without regard to whether they use paper, computer or electronic
				  processes, systems or technology.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 02 - Taxpayer Records and Document Retention › Section 35-1-02-101

Current through June 25, 2024
For the purpose of this regulation, these terms shall be
				  defined as follows:
1. "Commissioner"
				means the Commissioner of Revenue of the Mississippi Department of
				Revenue.
2. "Department" means the
				Mississippi Department of Revenue.
3. "Designated representative" means an
				individual, business, private service provider or employee who represents a
				taxpayer in the preparation and/or maintenance of records as provided in the
				regulation.
4. "Person" means a
				natural person, partnership, limited partnership, corporation, limited
				liability company, estate, trust, association, joint venture, other legal
				entity or other group or combination acting as a unit, and includes the plural
				as well as the singular in number.
5. "Records" means written and/or
				computerized documentation that pertains to a person's financial affairs in
				which transactions are entered and summarized, including but not limited to,
				assets and liabilities, monetary transactions, contracts, or loans.
6. "Source Document" means the original
				records containing the key details of a transaction, including its date,
				purpose and amount. Source documents provide the documentary evidence or proof
				that a transaction occurred and are critical to verify and support the
				information provided on a tax return. Typical source documents include, but are
				not limited to, wage and tax statements, sales invoices, purchase invoices,
				cancelled checks, deposit slips and point of sale records, such as cash
				register tapes.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 02 - Taxpayer Records and Document Retention › Section 35-1-02-102

Current through June 25, 2024
Every taxpayer and every designated representative, if
				  applicable, is required to keep accurate, complete, and legible records.
				  Records should be adequate to provide reasonable assurance that all taxable
				  transactions and income are properly identified and recorded. Records must be
				  supported by source documents. In addition:
1. Records must be kept in good order and
				condition. Each source document should have a unique identifier, usually a
				number or alphanumeric code. Pre-numbering of commonly used forms, such as
				sales invoices, helps to classify transactions and to identify and locate
				missing source documents.
2.
				Records including financial statements, reports and any information used to
				prepare a tax return must be supported by source documents that verify and
				confirm the income, expenses, and credits reported on tax returns and financial
				statements.
3. Records must be
				written in English.
4. Source
				documents such as bills, receipts, checks, invoices, and cash register tapes
				must include the transaction date whether printed on paper or created and
				maintained in an electronic format.
5. Records and source documents must be
				available for review by the Department upon request.
6. For business taxpayers, the records must
				be kept at the place of business. If the principal place of business is outside
				Mississippi, the records of the taxpayer may be kept at their principal place
				of business.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 02 - Taxpayer Records and Document Retention › Section 35-1-02-103

Current through June 25, 2024
A taxpayer or his designated representative, if applicable,
				  should keep separate business and personal records with transactions clearly
				  identified as business or personal. If a taxpayer owns multiple businesses, the
				  records for each business must be kept separate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 02 - Taxpayer Records and Document Retention › Section 35-1-02-104

Current through June 25, 2024
If a taxpayer makes deposits or transfers of non-business
				  income or money into a business account(s), sufficient documentation must be
				  maintained to support the source of those funds. Such as:
1. If the non-business funds were a loan,
				maintain a copy of the signed loan instrument that shows the lenders name, date
				and amount of the loan.
2. If the
				non-business funds were a transfer from a personal account or another business
				account, or if the funds were a refund, rebate or similar, maintain
				documentation to support the source of that money, including but not limited to
				cancelled checks and deposit slips.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 02 - Taxpayer Records and Document Retention › Section 35-1-02-105

Current through June 25, 2024
Records may be considered inadequate if:
1. There are missing, lost, or incomplete
				documents or records and/or the records are not in a form that can be audited
				by the Department.
2. The taxpayer
				or his designated agent, if applicable, failed or refused to provide records to
				the Department.
3. The records do
				not clearly demonstrate receipts or transactions and/or whether those receipts
				are subject to tax.
4. The records
				do not substantiate the taxable status of purchases and/or show that a
				business's purchases correlate to business activity.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 02 - Taxpayer Records and Document Retention › Section 35-1-02-106

Current through June 25, 2024
If adequate records necessary to determine tax due are not
				  kept, or if an audit of the records of a taxpayer, or any return filed by him,
				  or any other information discloses that taxes are due and unpaid, the
				  Commissioner may take actions that include, but are not limited to:
1. Disallowing exemptions, credits, or
				reduced rates of tax.
2. Making
				assessments of due and unpaid taxes.
3. Suspending or revoking permits.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 02 - Taxpayer Records and Document Retention › Section 35-1-02-107

Current through June 25, 2024
In most cases, records are to be maintained no less than
				  three (3) years from the date the return was filed. There are instances when
				  records should be kept for longer periods, such as:
1. If a notice of assessment or denial of
				refund has been issued to the taxpayer by the Department and the taxpayer files
				an appeal, the records for the periods covered by the notice of the assessment
				or denial of refund must be preserved and retained until the issue has been
				resolved.
2. Maintaining records
				that will be needed to complete a future return, such as when the records have
				information related to a net operating loss or net casualty loss.
3. A return has been subject to a federal
				audit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 02 - Taxpayer Records and Document Retention › Section 35-1-02-108

Current through June 25, 2024
Examples of records to maintain include, but are not limited
				  to the following:
1. General ledgers,
				sales journals, purchase order books, cash receipts books, cash disbursement
				books
2. Canceled checks, bank
				statements, sales contracts, purchase invoices
3. Profit and loss statements, balance sheets
4. State tax returns and reports,
				all schedules or work papers used in the preparation of tax reports or
				returns
5. Copies of federal income
				tax returns filed with the Internal Revenue Service including all work papers,
				schedules, and similar records
6.
				Tax filings with other states including all work papers, schedules, and similar
				records
7. Records of loans,
				services, other non-sales transactions, and any non-business income
8. Any other records necessary to establish
				income, deductions, credits, expenses, accounting methods, or other information
				utilized in determining the Mississippi tax liability.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 02 - Taxpayer Records and Document Retention › Section 35-1-02-109

Current through June 25, 2024
The requirements contained in this regulation are not to be
				  construed as an exclusive list for each person. Record keeping and retention
				  requirements will vary by tax type, business type, and on an individual
				  basis.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 02 - Taxpayer Records and Document Retention › Section 35-1-02-112 - Voluntary Use of EFT to Pay Taxes

Current through June 25, 2024
1. Those taxpayers
				who are not required to make EFT payments for any tax type may request
				permission from the State Tax Commission to make EFT payments for a tax type
				that is being implemented by the Mississippi State Tax Commission.
2. Taxpayers making a voluntary election to
				make EFT payments for a tax type are subject to the provisions of this rule as
				are those taxpayers who are required to make EFT payments.
3. Written applications for voluntary
				participation in the EFT program must be filed with the Mississippi State Tax
				Commission at least 30 days prior to the due date of the payment(s) in question
				by filing form "Registration Application For Electronic Funds Transfer." Once
				accepted for voluntary participation in the EFT program, taxpayer must remain
				in the program for one year. Taxpayers may terminate voluntary participation,
				after one year, by filing a written request for termination with the
				Mississippi State Tax Commission at least 30 days prior to the due date of the
				last EFT payment.
4. Requests for
				voluntary inclusion and termination notices must be directed to:
Mississippi State Tax Commission
EFT Unit
P. O. Box 960
Jackson, MS 39205
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 02 - Taxpayer Records and Document Retention › Section 35-1-02-113 - Grace Periods during Implementation

Current through June 25, 2024
During the early stages of implementing this Act, not to
				  exceed three months from the effective dates of implementation, the State Tax
				  Commission may, at its discretion, extend a grace period of no more than two
				  business days for taxpayers to resolve unexpected problems which may arise in
				  financial institution, Federal Reserve facilities, or the Automated Clearing
				  House system, resulting in the taxpayers making late payments. To qualify for a
				  grace period, the taxpayer must demonstrate that a good faith attempt was made
				  to comply with the provisions of these rules, that due diligence was exercised
				  to initiate the payment timely and correctly, and that sufficient funds were
				  available in the taxpayer's bank account, or that circumstances beyond the
				  taxpayer's reasonable control prevented compliance by the required
				  date.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 02 - Taxpayer Records and Document Retention › Section 35-1-02-114 - Change in Taxpayer Information

Current through June 25, 2024
A taxpayer must provide at least 30 days written notice of
				  any change of information required by submitting a revised "Registration
				  Application For Electronic Funds Transfer" to:
Mississippi State Tax Commission
EFT Unit
P. O. Box 960
Jackson, MS 39205
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 02 - Taxpayer Records and Document Retention › Section 35-1-02-115 - Legal Holidays

Current through June 25, 2024
1. Taxpayers who
				are required to remit tax payments through EFT must initiate the transfer so
				that the amount due is deposited as collected funds to the State Treasurer's
				account on or before the due date under the appropriate revenue law. If a tax
				due date falls on a Saturday, a Sunday, a legal holiday as defined in the
				Mississippi Code of 1972, or a legal holiday of the jurisdiction in which the
				taxpayer's financial institution is located, the deposit by electronic funds
				transfer is required on or before the preceding banking day. If the day on
				which the taxpayer is required to initiate the ACH Debit transfer falls on a
				Saturday, Sunday, or a business or banking holiday, the taxpayer must initiate
				the transaction on the preceding business day.
2.
a. The
				Mississippi State Tax Commission is closed for the following holidays:
i. New Year's Day January 1
ii. Martin Luther King's Birthday 3rd Monday
				in January
iii. President's Day 3rd
				Monday in February
iv. Confederate
				Memorial Day Last Monday in April
v. National Memorial Day Last Monday in
				May
vi. Independence Day July
				4
vii. Labor Day 1st Monday in
				September
viii.Veterans' Day
				November 11
ix. Thanksgiving Day
				4th Thursday in November
x.
				Christmas December 25 b. Provided, however, that in the event any holiday shall
				fall on Saturday or Sunday, then the preceding Friday or the following Monday
				shall be a legal holiday. Additional days at Thanksgiving and Christmas are
				often declared holiday by proclamation by the Governor of
				Mississippi.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 03 - Substitute and Reproduced Tax Forms › Section 35-1-03-101

Current through June 25, 2024
Any form, other than an official Department form, that is
				  printed or computer produced/programmed is a substitute form. All substitute
				  forms produced by software providers must be submitted to the Department for
				  approval prior to being included in a software package for use by the general
				  public. Substitute forms must be approved annually. Department provides
				  providers with a template and a key to use in creating their versions of
				  Department forms. Copies of the
Mississippi Guidelines for Providers of
				  Substitute Forms
are available on request.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 03 - Substitute and Reproduced Tax Forms › Section 35-1-03-102

Current through June 25, 2024
Provider's responsibility:
1. To comply with the Substitute Forms
				Guidelines, and
2. To obtain
				written approval from the Department for all forms printed and/or distributed,
				as well as forms that will be generated by tax preparation software,
				and
3. To ensure that all forms
				actually generated by the software match the form designed by the Department.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 03 - Substitute and Reproduced Tax Forms › Section 35-1-03-103

Current through June 25, 2024
A taxpayer may file returns printed from a provider tax
				  preparation software package if the forms printed from the packager have been
				  approved by the Department. If the forms printed from the package have been
				  approved, then the provider should have an email from the Department approving
				  these forms. These forms should be printed by a laser printer or laser quality
				  printer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 03 - Substitute and Reproduced Tax Forms › Section 35-1-03-104

Current through June 25, 2024
Taxpayer's responsibility:
1. To file their return using an original
				Department form, or
2. To file
				their return on an approved provider form, or
3. To file their return using a tax
				preparation software package that generates the form(s) approved by the
				Department, or
4. To require their
				tax preparer to either use the official form or use a tax preparation software
				package that generates the form(s) approved by the Department.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 03 - Substitute and Reproduced Tax Forms › Section 35-1-03-106

Current through June 25, 2024
Tax Preparer's responsibility:
1. To prepare each taxpayer's return using an
				original Department form, or
2. To
				use an approved provider form, or
3. To use a tax preparation software package
				that generates the form(s) approved by the Department.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 03 - Substitute and Reproduced Tax Forms › Section 35-1-03-108

Current through June 25, 2024
A penalty of twenty-five dollars ($25.00) may be imposed for
				  each form in each return not in compliance with this rule whether said form is
				  a photocopy or an unapproved form. This penalty may be imposed on the taxpayer,
				  tax practitioner, and/or provider.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 03 - Substitute and Reproduced Tax Forms › Section 35-1-03-109

Current through June 25, 2024
Photocopies will only be accepted in limited circumstances as
				  follows:
1. If a taxpayer must file a
				duplicate of their return after the original filing, a photocopy is acceptable.
				A letter clearly stating that it is a duplicate and the reason the original is
				not available must be attached.
2.
				Photocopies (including photocopies of federal forms) may be used as attachments
				only if specifically allowed in the instructions that accompany each form. For
				example, the Department will accept a photocopy of the individual income
				Federal Schedule A of Itemized Deductions or the Federal Balance Sheet attached
				to the corporate return as an attachment.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 04 - Electronic Filing and Payments › Section 35-1-04-101

Current through June 25, 2024
Miss. Code Ann. Section
				  27-3-83,
				  provides the Department of Revenue (Department) may specify by rule or
				  regulation the manner and method in which tax returns, supporting schedules,
				  information returns, applications for permits, licenses or titles, powers of
				  attorney, review board appeal petitions, and other documents and information
				  may be filed with the Department. Such filings may be accomplished by
				  submitting the forms or documents manually or by submitting them
				  electronically.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 04 - Electronic Filing and Payments › Section 35-1-04-102

Current through June 25, 2024
Miss. Code Ann. Section
				  27-3-81,
				  provides the Department, consistent with the cash management policies of the
				  State Treasurer (Treasurer), may require any person owing $20,000.00 or more in
				  connection with any return, report or other document filed with the Department
				  to remit any such tax liability by any such means established by the
				  Department, with the approval of the Treasurer, which ensures the availability
				  of such funds to the state on the date of payment to the State Treasury
				  (Treasury).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 04 - Electronic Filing and Payments › Section 35-1-04-103 - Definitions

Current through June 25, 2024
1. "ACH" - Automated Clearing House - A
				central distribution and settlement point for the electronic clearing of debits
				and credits between financial institutions rather than the physical movement of
				paper items.
2. "ACH Credit" - The
				electronic funds transfer payment method where the transactions are initiated
				and generated by the taxpayer, cleared through the system for deposit to the
				Treasury.
3. "ACH Debit" - The
				electronic funds transfer payment method where transactions are generated by
				the Department upon the taxpayer's instruction and cleared through the ACH
				system for deposit to the Treasury.
4. "Addenda Record" - The information
				required by the Department in an ACH Credit transfer in approved electronic
				format.
5. "Department of Revenue"
				- The Mississippi Department of Revenue.
6. "Due Date" - The date on or before which a
				return filing or payment is required to be made by a taxpayer under a revenue
				law of this state.
7. "EFT" -
				Electronic Funds Transfer - Any transfer of funds initiated through an
				electronic terminal, telephone instrument, computer or magnetic tape so as to
				order, instruct, or authorize a financial institution to debit or credit an
				account using the methods specified in this rule.
8. "Payment Information" - The data which the
				Department requires of a taxpayer making an EFT payment.
9. "State Treasury" - The Treasury of the
				State of Mississippi.
10. "TAP" -
				Taxpayer Access Point.
11.
				"Taxpayer" - Any person required to file and remit an amount to the Department
				whether it is for a tax, fee, license, or any other obligation. For the purpose
				of this rule, "person" includes any individual, firm, association, corporation,
				estate, trust, business trust, receiver, syndicate, or other group or
				combination acting as a unit, and includes the plural as well as the singular
				number.
12. "Wire Transfer" - An
				instantaneous electronic funds generated by the taxpayer to the Treasury.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 04 - Electronic Filing and Payments › Section 35-1-04-104

Current through June 25, 2024
In addition to the filing requirements listed in Section 102
				  above, the Department has implemented an online electronic filing program,
				  known as TAP. This program allows taxpayers to register a tax account, file
				  certain tax returns and related documents and make payment electronically.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 04 - Electronic Filing and Payments › Section 35-1-04-105

Current through June 25, 2024
The Department may specify the manner and method in which
				  the electronic filing and the electronic payment may be made for each type of
				  tax administered by the Department. In addition, the Department shall provide
				  the necessary written instructions and procedures to the taxpayer and/or their
				  agent in a reasonable time frame in advance of any due dates as to allow
				  compliance with filing requirements. Notification shall be made at least ninety
				  (90) days in advance of the requirement to begin filing. Any taxpayer or
				  taxpayer's agent may voluntarily file tax returns and related documents
				  electronically.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 04 - Electronic Filing and Payments › Section 35-1-04-106

Current through June 25, 2024
The Department requires taxpayers subject to the following
				  taxes to file tax returns, related documents and any corresponding tax payments
				  by TAP.
1. 911 Emergency Fee
2. Beer Excise
3. City Utility
4. Compressed Gas and Decals
5. County Sales and Use (Casual Auto and Use
				Tax Collected by County)
6.
				Environmental Protection Fee
7.
				Gaming
8. Gas and Fuel Users
9. Gas Severance
10. Gasoline
11. International Fuel Tax Agreement
				(IFTA)(if more than 10 jurisdictions or power units)
12. Insurance Premium
13. International Registration Plan (IRP) (if
				more than 10 jurisdictions or power units)
14. Lubricating Oil
15. Motor Vehicle Rental
16. Motorcycle ATV Trauma Care
17. Municipal Gas Utility Regulatory
18. Nuclear in Lieu
19. Occupancy
20. Oil Severance
21. Prepaid Wireless E911
22. Public Utility Regulatory
23. Railcar In Lieu
24. Railroad Regulatory
25. Seawall
26. Special Fuel
27. Statewide Privilege
28. Tire Disposal
29. Tobacco Excise and Stamps
30. TVA In Lieu
31. Wage or Withholding Information Returns
				with 25 or more W-2s or 1099s
32.
				Waste Disposal Fee (Hazardous and Non-Hazardous)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 04 - Electronic Filing and Payments › Section 35-1-04-107 - Procedures for ACH Debit Payment

Current through June 25, 2024
ACH Debit payments are submitted by logging into the
				  taxpayer's TAP account.
1. The
				payment must be submitted on TAP by midnight Central Standard Time on the due
				date to be considered timely.
2.
				The payment of taxes through EFT does not relieve the taxpayer from filing the
				appropriate tax returns or applicable information returns required by the
				Department.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 04 - Electronic Filing and Payments › Section 35-1-04-108 - Procedures for ACH Credit Payment

Current through June 25, 2024
1. The Department
				allows taxpayers to use the ACH Credit payment method. The Department may
				require a taxpayer to make future payments by the ACH Debit payment method if a
				taxpayer has repeatedly failed to correctly complete the payment transactions.
2. The payment must be transferred
				to the State of Mississippi's bank account by the due date of the taxes. A
				taxpayer must ensure that the financial institution originating the transaction
				does so in sufficient time for the payment to be deposited as immediately
				available funds to the Treasury on or before the appropriate due date of
				payment. If the due date falls on a holiday or weekend, payment must be
				initiated to be received by the State of Mississippi's bank on the first
				business day after the due date.
3. The taxpayer is responsible for ensuring
				that the financial institution initiating the ACH payment provides the correct
				information in the TXP Banking Convention Addenda Record of the Payment
				Transactions.
4. A separate ACH
				Credit payment must be initiated for each tax type liability.
5. All ACH Credit transactions must utilize
				the NACHA CCD+ entry with a TXP Banking Convention addenda record.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 04 - Electronic Filing and Payments › Section 35-1-04-109 - Payment Procedures for Wire Transfers

Current through June 25, 2024
1. Taxpayers
				who, due to circumstances beyond their reasonable control, are unable to
				initiate a timely payment of tax through the ACH Debit method may request the
				Department's permission to transmit payments of tax to the Treasurer's account
				via wire transfer. Prior to initiating the transmission, the taxpayer must
				contact the Department. The taxpayer must present the emergency situation which
				prevents timely compliance under the ACH Debit method and request approval to
				wire the tax payments in question to the Treasury.
2. Taxpayers who are granted approval to use
				wire transfer as an exception to the ACH Debit method will be given specific
				instructions regarding the payment information that must accompany the wire
				transfer.
3. Wire transfers which
				are not received by the Treasury on or before the due date will constitute late
				payment and the applicable late filing penalty, interest and loss of taxpayer
				discount will apply.
4. As
				originator of an ACH transaction, the cost of each wire transfer will be paid
				by the taxpayer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 04 - Electronic Filing and Payments › Section 35-1-04-110

Current through June 25, 2024
Entering the password to the taxpayer's online account will
				  provide authorization for payment and filing of tax returns. This shall serve
				  the same function as signing and dating a document which shall also be a
				  certification under oath that all information contained in the return, report,
				  application for permit or document is true and correct.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 04 - Electronic Filing and Payments › Section 35-1-04-111

Current through June 25, 2024
Any person knowingly submitting information in a return,
				  report or other document electronically filed with the Department that is false
				  or affixing an electronic signature to a return, report or document
				  electronically filed with the Department on behalf of another person or entity
				  without the authority to do so shall be guilty of perjury and, upon conviction,
				  shall be punished by imprisonment in the State Penitentiary for a term not
				  exceeding ten (10) years.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 04 - Electronic Filing and Payments › Section 35-1-04-112

Current through June 25, 2024
Any electronic funds transfer used to pay tax amounts due
				  for an electronically filed return or report shall not be considered a
				  completed payment by the taxpayer until the funds are properly credited to the
				  account of the Department.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 04 - Electronic Filing and Payments › Section 35-1-04-113

Current through June 25, 2024
All payment authorizations, returns, reports, application
				  for permits and other documents electronically filed with the Department in
				  accordance with the method and manner specified by the Department shall be
				  preserved electronically by the Department for the period of time required for
				  that return, report, application for permit or document by any applicable
				  record retention schedule. The Department will determine the form and medium by
				  which the payment, return, report, application for permit and document shall be
				  preserved. The reproduction of any return, report or document maintained
				  electronically, or the reproduction of information from such returns, reports
				  or documents placed on computer storage devices by electronic means, shall be
				  deemed to be the original of such return, report or document when certified by
				  the Commissioner under seal in accordance with Miss. Code Ann. Section
				  27-3-83.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 04 - Electronic Filing and Payments › Section 35-1-04-202

Current through June 25, 2024
Corporations, S Corporations and Partnerships with assets of
				  $250,000 or more must file electronically for tax years beginning on or after
				  January 1, 2019 and all subsequent tax years.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 05 - Collection Procedures for Levy of Monies › Section 35-1-05-100 - Purpose

Current through June 25, 2024
This regulation is promulgated to established a uniform
				  method and procedure for the administration of Distress Warrants for the Levy
				  of Monies Owed to Taxpayer(s) issued by the Chairman and Commissioner of
				  Revenue and it is intended to apply to all such Distress Warrants issued by the
				  Chairman and Commissioner of Revenue regardless of the type of tax involved in
				  the Distress Warrant. This regulation is promulgated to supplement all other
				  rules and regulations adopted by the Mississippi State Tax Commission and/or
				  the Chairman and Commissioner of Revenue for the various taxes for which a
				  Distress Warrant for the Levy of Monies Owed to Taxpayer(s) can be
				  issued.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 05 - Collection Procedures for Levy of Monies › Section 35-1-05-101

Current through June 25, 2024
Distress Warrant for the Levy of Monies Owed to
				  Taxpayer(s)
Pursuant to Miss. Code Ann. S27-3-33 (4), as amended,
				  warrants issued by the Chairman and Commissioner of Revenue of the Mississippi
				  State Tax Commission for the collection of taxes shall be used to levy on
				  salaries, compensation or other monies due the delinquent taxpayer. Such
				  warrants for the levy of monies will be issued in the same manner as any
				  warrant for the collection of taxes is issued by the Chairman and Commissioner
				  of Revenue of the Mississippi State Tax Commission. It shall be issued under
				  the official seal of The Mississippi State Tax Commission, and only after a tax
				  lien has been enrolled on the judgment roll of the county wherein the taxpayer
				  resides or the monies are to be levied. After issuance, the warrant shall be
				  served by mail or by hand delivery of said warrant by an agent of the
				  Mississippi State Tax Commission to the person or entity named therein as
				  garnishee. The agent shall execute a Proof of Service indicating on what date
				  and upon whom the warrant was served. This Proof of Service is to be sent by
				  the agent to the Mississippi State Tax Commission where it is to be retained as
				  a part of the file on said warrant.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 05 - Collection Procedures for Levy of Monies › Section 35-1-05-102

Current through June 25, 2024
Answer of the Person or Entity Served with Distress Warrant
				  for the Levy of Monies Owed to Taxpayer(s)
Within thirty (30) days from the date of service of the
				  Distress Warrant for the Levy of Monies Owed to Taxpayer(s), the person or
				  entity served shall file with the Mississippi State Tax Commission an Answer to
				  said distress warrant for the levy of monies wherein the person or entity
				  answers, under oath, the questions set forth on said Distress Warrant for the
				  Levy of Monies Owed to Taxpayer(s). This answer may be submitted by one of the
				  methods described below.
1. Submit by
				mail or facsimile to the Levy Section of the Mississippi State Tax Commission
				the prepared form entitle Answer to Distress Warrant for the Levy of Monies
				Owed to Taxpayer(s).
2. Submit by
				electronic mail (e-mail) to the Levy Section of the Mississippi State Tax
				Commission the completed Levy Response form. Prior to using this method of
				answering the Distress Warrant for the Levy of Monies to Taxpayer(s), the Levy
				Response Agreement Request must be submitted and approved.
a. For entities who receive twenty five (25)
				or more levies in a delivery, a document containing levy information will be
				e-mailed to the entity to be completed and returned by e-mail to the Levy
				Section of the Mississippi State Tax Commission.
b. For entities who receive less than twenty
				five (25) levies in a delivery, single answer e-mails should be submitted to
				the Levy Section of the Mississippi State Tax Commission.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 05 - Collection Procedures for Levy of Monies › Section 35-1-05-104

Current through June 25, 2024
Personal Liability of Person or Entity Served with Distress
				  Warrant for the Levy of Monies Owed to Taxpayer(s)
If a person or entity served with a Distress Warrant for the
				  Levy of Monies Owed to Taxpayer(s) fails to withhold and/or remit to the
				  Mississippi State Tax Commission the monies bound and levied by said warrant,
				  the person or entity served shall be personally liable to the Mississippi State
				  Tax Commission for said monies. If after expiration of the time period for the
				  remittance of the monies bound and levied under a Distress Warrant for the Levy
				  of Monies Owed to Taxpayer(s), the Chairman and Commissioner of Revenue finds
				  that the person or entity served with the warrant did not remit to the
				  Mississippi State Tax Commission all monies bound, levied and required to be
				  remitted under the warrant, the Chairman and Commissioner of Revenue shall
				  assess said person or entity for the taxes, penalties, interest and cost
				  included in the warrant in the amount of the monies which were bound and levied
				  under the warrant, but which were not remitted, and shall therein advise the
				  person or entity served of his personal liability for said monies, demand
				  payment of same, and further advise person or entity served that levy and
				  collection process may be issued against him for said liability. If payment of
				  this liability is not forthcoming, the Commissioner may issue, in the same
				  manner as other taxes, levy and collection process against the person or entity
				  served to collect this personal liability for monies which should have been
				  remitted under the warrant.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 06 - Uniform State Tax Lien Registry › Section 35-1-06-101

Current through June 25, 2024
The Uniform State Tax Lien Registry, hereinafter Registry,
				  serves as public notice of state tax debt and is the public database maintained
				  by the Department of Revenue where state tax liens may be enrolled for finally
				  determined tax liabilities.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 06 - Uniform State Tax Lien Registry › Section 35-1-06-102 - Terms and Definitions

Current through June 25, 2024
1. "Debtor" means a
				person that has an unpaid finally determined tax liability for a tax
				administered by the Mississippi Department of Revenue.
2. "Department" means the Mississippi
				Department of Revenue.
3. "Finally
				determined tax liability" means any state tax, fee, penalty and/or interest
				owed by a person to the Department of Revenue where the assessment of the
				liability is not subject to any further timely filed administrative or judicial
				review.
4. "Person" means an
				individual, organization or legal entity.
5. "Tax Lien" means a legal claim, by the
				Department of Revenue on property of a noncompliant person, to secure the
				payment of finally determined tax liabilities.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 06 - Uniform State Tax Lien Registry › Section 35-1-06-103

Current through June 25, 2024
Effective January 1, 2015 a tax lien is enrolled in favor of
				  the State and attaches upon all existing and after-acquired property of the
				  debtor both, real and personal, tangible and intangible, which is located in
				  any and all counties within the State of Mississippi.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 06 - Uniform State Tax Lien Registry › Section 35-1-06-104

Current through June 25, 2024
The tax lien is valid for seven (7) years from the date of
				  enrollment unless the tax lien is re-enrolled before the end of the seven (7)
				  year period. The re-enrollment extends the tax lien another seven (7) years
				  from the date of re-enrollment. A tax lien may be re-enrolled until the tax
				  lien is paid in full. Tax liens may be enrolled at any time after the seven (7)
				  years has lapsed. Said enrollment is a new tax lien on the pre-existing
				  debt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 06 - Uniform State Tax Lien Registry › Section 35-1-06-105

Current through June 25, 2024
The priority of a state tax lien is determined from the date
				  of its enrollment. For any re-enrolled tax liens, the date of its original
				  enrollment will determine the priority of the tax lien so long as there was no
				  lapse in enrollment during the seven (7) years that the tax lien was valid. A
				  tax lien enrolled after the seven (7) years has lapsed shall lose its previous
				  priority and the date will be the new enrollment date. This rule applies to tax
				  liens originally enrolled with the county Circuit Clerk prior to the
				  establishment of the Registry on January 1, 2015, as well as those tax liens
				  enrolled after the creation of the Registry. However, for tax liens enrolled
				  with a county Circuit Clerk, the prior enrollment date is only the priority
				  date for property in the county where the tax lien was enrolled. For any tax
				  lien enrolled prior to January 1, 2015 in one or more counties, the new
				  priority date for any property outside of the county where originally enrolled
				  is January 1, 2015.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 06 - Uniform State Tax Lien Registry › Section 35-1-06-201

Current through June 25, 2024
Searches may be performed at no charge. However, there will
				  be a charge for any bulk distribution of the Registry. The Lien Administration
				  Bureau at the Department can provide assistance with registering to obtain this
				  information.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 06 - Uniform State Tax Lien Registry › Section 35-1-06-204

Current through June 25, 2024
The Registry supports a search by tax lien number or debtor
				  name, which includes individual names or business names. Debtor name searches
				  may be further limited by city and/or county of the Department's last known
				  address for the debtor. However, the Department cannot and does not guarantee
				  that the last known address is accurate.