35 Miss. Code R. § 3-11-22-106
Current through May 31, 2024
If a patron is entitled to receive either a lump-sum payment or a series of periodic payments received at least annually, then a levy of 3% is levied on the lump-sum amount in the year it is constructively received. The 3% levy is a liability of the Mississippi gaming establishment which was a party to the wager, regardless of whether it is the paying agent.
35 Miss. Code. R. § 3-11-22-106