35 Miss. Code. R. 1-04-214
All payment authorizations, returns, reports, applications 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 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. 1-04-214