35 Miss. Code R. § 3-11-03-101
Current through May 31, 2024
The term "wages" does not include remuneration for services which constitute agricultural labor and remuneration is not subject to withholding. For the purpose of this subsection, the Commissioner adopts the federal regulations relating to the definition of "agricultural labor," except in those cases where the two laws conflict.
35 Miss. Code. R. § 3-11-03-101