35 Miss. Code. R. 1-05-110
If the person or entity served by a Distress Warrant is subject to multiple warrants and/or garnishments of the same defaulting taxpayer, the order in which such warrants and garnishments are to be withheld and satisfied is to be governed by Miss. Code Ann. Section 11-35-24 with the warrant being treated as if it is a garnishment. This priority does not, however, apply to an Order of Withholding under Miss. Code Ann. Section 93-11-111 in regard to the defaulting taxpayer, since, by statute, such Order of Withholding is not considered to be a garnishment. If the person or entity served with the Distress Warrant is at the time of service of the warrant or at some later time required to withhold from defaulting taxpayer's wages under an Order of Withholding for child support, the full amount of the monies to be withheld under the warrant is still to be withheld per pay period to the extent that there are disposable earnings remaining after the monies under the Order of Withholding have been withheld. The person or entity served is to withhold first for the amount under the Order of Withholding and then for the amount under the warrant. In such cases, the amount of disposable earnings that is levied under the warrant is to be determined as with any other warrant without any deduction or adjustment for the monies paid under the Order of Withholding. The amount resulting from this computation will be the amount to be withheld and remitted under the warrant unless it is greater than the difference between the total amount of disposable earnings and the amount to be withheld under the Order of Withholding in which case this difference will be the amount to be withheld and remitted.
35 Miss. Code. R. 1-05-110