35 Miss. Code R. § 3-11-22-203
Current through May 31, 2024
The gaming establishment must register to withhold Mississippi income tax in the same manner as stated in Title 35, Part III, Subpart 11 Chapter 17 of the Mississippi Administrative Code, Registration of Employers. The withholding account used to report the withholding on wages cannot be used to report withholding on gaming winnings. A separate account for withholding on gaming winnings must be obtained from the withholding division of the Mississippi Department of Revenue. A 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.
35 Miss. Code. R. § 3-11-22-203