35 Miss. Code R. § 3-11-13-100
Current through May 31, 2024
If more than the correct amount of tax is paid to the Commissioner, proper adjustment may be made on the first monthly or quarterly return filed after the error is discovered. If less than the correct amount of tax is paid to the Commissioner, an amended report with remittance must be filed immediately. If a mistake in income tax withholding cannot be adjusted on a return for a subsequent period of the same calendar year, the Commissioner should be consulted for the proper method of correction.
35 Miss. Code. R. § 3-11-13-100