Miss. Code Ann. Section 27-3-81 provides that the Department, consistent with the cash management policies of the State Treasurer, may require any person owing twenty thousand dollars ($20,000) 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 State Treasurer, which ensures the availability of such funds to the State on the date of payment to the State Treasury.
35 Miss. Code. R. 1-04-202