35 Miss. Code R. § 1-04-113
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.
35 Miss. Code. R. § 1-04-113