35 Miss. Code R. § 3-08-03-109
If any of the shareholders of the S corporation are nonresidents of the State of Mississippi, the corporation shall be subject to Mississippi income tax on the part of the corporate income allocable to the share of stock owned by the nonresident shareholders unless the corporation files with its Mississippi return for the taxable year an agreement executed by each nonresident shareholder wherein said shareholder agrees to pay Mississippi income tax on his proportionate part of the corporation's Mississippi taxable income. Nonresident agreements shall be executed by completing Form 62-381. Failure to secure an agreement from nonresident shareholders for the taxable year or failure of the nonresident shareholder to file a timely return and pay the tax when due, even in cases where Form 62-381 is executed, shall render the S corporation liable for the tax due.
35 Miss. Code. R. § 3-08-03-109