This regulation is promulgated to established a uniform method and procedure for the administration of Distress Warrants for the Levy of Monies Owed to Taxpayer(s) issued by the Chairman and Commissioner of Revenue and it is intended to apply to all such Distress Warrants issued by the Chairman and Commissioner of Revenue regardless of the type of tax involved in the Distress Warrant. This regulation is promulgated to supplement all other rules and regulations adopted by the Mississippi State Tax Commission and/or the Chairman and Commissioner of Revenue for the various taxes for which a Distress Warrant for the Levy of Monies Owed to Taxpayer(s) can be issued.
35 Miss. Code. R. 1-05-100