35 Miss. Code. R. 3-07-01-106
A resident of Mississippi, who is employed in an occupation that has a periodic work schedule and the work location is outside of the State of Mississippi, is required to file a Mississippi resident return. An example of this is an offshore oilfield worker whose work schedule is seven (7) days on and seven (7) days off. If this individual resides in Mississippi during the seven days off period, he is required to file a Mississippi resident return. If the employer is not required to withhold Mississippi income tax, or does not withhold Mississippi income tax, then the employee would be subject to making estimated income tax payments. See the estimated payments regulation for requirements on who must make estimated payments. If the work location is in another state, then the taxpayer may be allowed to take a tax credit for tax paid to the other state, if the taxpayer filed a return with the other state.
35 Miss. Code. R. 3-07-01-106