35 Miss. Code R. § 1-05-102

Current through June 25, 2024
Section 35-1-05-102

Answer of the Person or Entity Served with Distress Warrant for the Levy of Monies Owed to Taxpayer(s)

Within thirty (30) days from the date of service of the Distress Warrant for the Levy of Monies Owed to Taxpayer(s), the person or entity served shall file with the Mississippi State Tax Commission an Answer to said distress warrant for the levy of monies wherein the person or entity answers, under oath, the questions set forth on said Distress Warrant for the Levy of Monies Owed to Taxpayer(s). This answer may be submitted by one of the methods described below.

1. Submit by mail or facsimile to the Levy Section of the Mississippi State Tax Commission the prepared form entitle Answer to Distress Warrant for the Levy of Monies Owed to Taxpayer(s).
2. Submit by electronic mail (e-mail) to the Levy Section of the Mississippi State Tax Commission the completed Levy Response form. Prior to using this method of answering the Distress Warrant for the Levy of Monies to Taxpayer(s), the Levy Response Agreement Request must be submitted and approved.
a. For entities who receive twenty five (25) or more levies in a delivery, a document containing levy information will be e-mailed to the entity to be completed and returned by e-mail to the Levy Section of the Mississippi State Tax Commission.
b. For entities who receive less than twenty five (25) levies in a delivery, single answer e-mails should be submitted to the Levy Section of the Mississippi State Tax Commission.

35 Miss. Code. R. § 1-05-102