All employers are authorized and shall transfer all funds due to MDC electronically and shall transmit any contributions and billing reports by computerized reporting systems. An employer may submit a written request for a temporary exemption from the application of the above requirements setting forth the reasons for the inability to comply with the requirement. Where the Board finds that an employer cannot comply with the above requirements due to circumstances beyond its control, such temporary exemption may be granted.
27 Miss. Code. R. 210-46-102