Miss. Code Ann. Section 27-3-83, provides the Department of Revenue (Department) may specify by rule or regulation the manner and method in which tax returns, supporting schedules, information returns, applications for permits, licenses or titles, powers of attorney, review board appeal petitions, and other documents and information may be filed with the Department. Such filings may be accomplished by submitting the forms or documents manually or by submitting them electronically.
35 Miss. Code. R. 1-04-101