35 Miss. Code. R. 1-02-113
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.
35 Miss. Code. R. 1-02-113