Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 05 - Collection Procedures for Levy of Monies › Section 35-1-05-103

Current through June 25, 2024
Responsibility of Persons or Entity Served to Withhold and
				  Remit Monies Levied by Distress Warrant.
It is the responsibility of the person or entity served with
				  a Distress Warrant for the Levy of Monies Owed to Taxpayer(s) to remit to the
				  Mississippi State Tax Commission monies levied by the Distress Warrant. The
				  extent to which monies are levied by the Distress Warrant are governed by
				  garnishment laws of this State and will vary depending on the type of
				  indebtedness for which said monies are owed to the taxpayer(s) and the
				  existence of a prior warrant or garnishment. The extent to which monies are
				  levied and required to be remitted under a Distress Warrant is as
				  follows:
1. Wages, Salary and Other
				Employment Compensation
A Distress Warrant For The Levy Of Monies Owed To Taxpayer(s)
				  being issued by the Chairman and Commissioner of Revenue for the Mississippi
				  State Tax Commission for the collection of state taxes is excepted from the
				  restrictions contained in Miss. Code Ann. S85-3-4 (1) and (2), as amended, and
				  15 U.S.C. S1673(a), as amended, on attachment, execution, or garnishment of
				  wages, salaries or other employment compensation. Without these restrictions,
				  the entire disposable earnings of a taxpayer are subject to being levied.
				  Recognizing the hardship that would result if a person's entire disposable
				  earnings are levied for an extended period of time, it is hereby determined
				  that in most cases the amount of wages, salaries or other employment
				  compensation owed to a delinquent taxpayer which is to be levied and withheld
				  under a Distress Warrant should be less than the entire disposable earnings,
				  and unless otherwise determined and directed as authorized under subdivision
				  (2) below, the amount of wages, salary or other employment compensation owed to
				  a delinquent taxpayer which is to be levied by Distress Warranty for the Levy
				  of Monies Owed to Taxpayer(s) is hereby limited to the following:
a. Wages, Salary or Other Employment
				Compensation Owed during First Thirty Days after Service.
Monies owed to the defaulting taxpayer(s) for wages, salaries
				  or other employment purposes are not bound by the Distress Warrant for the
				  first thirty (30) days after service of the Distress Warrant, and such monies
				  which become due to the defaulting taxpayer before or during this initial
				  thirty (30) day period for wages, salary or other employment compensation are
				  to be paid over to the defaulting taxpayer(s).
b. Wages, Salary or Other Employment
				Compensation Owed after Initial Thirty Days Period.
For all monies for indebtedness for wages, salary or other
				  employment compensation which becomes due to the defaulting taxpayer(s) after
				  the initial thirty (30) day period, the employer shall withhold twenty-five
				  percent (25%) of the defaulting taxpayer(s)' disposable earnings per pay period
				  until the Distress Warrant for the Levy of Monies Owed to Taxpayer(s) is
				  satisfied. Disposable earnings is that part of the earnings of an individual
				  remaining after the deduction from those earnings of any amounts required to be
				  withheld by law.
c. Wages,
				Salary or Other Employment Compensation Owed for the Final Pay Period Where
				Employment Is Terminated.
If the defaulting taxpayer leaves the employment of the
				  person or entity served with a Distress Warrant For The Levy Of Monies Owed To
				  Taxpayer(s) after the initial thirty (30) day period from service of the
				  warrant, the employer shall withhold one hundred percent (100%) of the
				  defaulting taxpayer(s) final disposable earnings or such lesser amount that
				  will satisfy the warrant.