35 Miss. Code R. § 3-11-07-101.01
Current through May 31, 2024
The purpose of this Section is to exempt certain taxpayers who work only a part of the year, such as students and retired persons, from the requirements of Mississippi income tax withholding and to relieve such persons from the necessity of filing a return solely for the purpose of securing a refund of the total amount withheld. Both conditions as set forth above must be met before the total withholding exemption is valid.
35 Miss. Code. R. § 3-11-07-101.01