Section 35-3-09-1-103 - Liability of Partnership1. The partnership and general partners shall be jointly and severally liable for any tax not paid by the partners. Each partner in a partnership, whether general or limited, resident or nonresident, is responsible for paying tax on his share of the net gain or profit from the partnership. If the collection of such tax might not be otherwise reported by the partners, the Commissioner shall require the partnership or the general partners to remit the tax.2. However, the partnership may withhold five percent (5%) of the net gain or profit of the partnership and remit to the Commissioner. The remittance shall be deemed estimated payments of the partners and shall be allocated pro rata to the partners estimated tax account and would be available for refund to the partner if his individual return indicates his tax liability to be less than the five percent (5%) withheld.3. A partnership that elects to withhold the five percent (5%) should file the prescribed form with the Commissioner and remit the tax. This form shall be filed by the due date of the partnership return and a copy shall be provided to the partners after the form is submitted to the Commissioner.4. A partnership that has income from sources within and without Mississippi should withhold from Mississippi source income only.35 Miss. Code. R. § 3-09-1-103