35 Miss. Code R. § 3-11-12-100
Current through May 31, 2024
All moneys withheld in accordance with the provisions of the Mississippi Income Tax Withholding Act of 1968, as amended, shall be deemed to be held by the employer in trust for the State of Mississippi, and shall be recorded by the employer in a ledger account so as to clearly indicate the amount of tax so withheld, and that such amount is the property of the State of Mississippi.
35 Miss. Code. R. § 3-11-12-100