35 Miss. Code R. § 3-11-11-103
The return of a governmental employer should be made by the person designated for that purpose or having control over payment of wages. If a consolidated return and remittance of the tax withheld cannot be made by the employer because of the complexity of his organization, he may designate certain branch offices or divisions as withholding agents. These agents would then perform the actual withholding and remitting. However, regardless of any internal arrangements which may be established by these "complex employers", the legal responsibility and liability under the law still rest with the home office. In such cases, each division or agency filing a return shall have a separate registration and identification number.
35 Miss. Code. R. § 3-11-11-103