35 Miss. Code R. § 3-11-11-100
Current through May 31, 2024
Every employer who withheld or was required to withhold Mississippi income tax from wages is required to make a monthly or quarterly return on "Employers Return of Mississippi Income Tax Withheld." For monthly returns, Form 62-405 shall be required when the tax withheld or required to be withheld exceeds $300 per month. This monthly return must be filed and the tax paid on or before the 15th day of the month following the month for which such amounts were withheld. If the amount of tax withheld or required to be withheld is less than $300, the withheld tax may, with the approval of the Commissioner, be filed on a quarterly return.
35 Miss. Code. R. § 3-11-11-100