Article 3 - WITHHOLDING OF TAX
- Section 27-7-301 - Citation of article
- Section 27-7-303 - Definitions
- Section 27-7-305 - Withholding of tax; leased employees
- Section 27-7-307 - Employer and certain persons owning stock of corporations or interest in limited liability companies with thirty-five or less owners liable for amounts required to be withheld; liability is derivative of the corporation or limited liability company
- Section 27-7-308 - Withholding by seller on gross proceeds realized by nonresident seller of real property; refund of excess withholding; filing of federal information returns with Department of Revenue
- Section 27-7-309 - Employer's return and payment of taxes withheld
- Section 27-7-311 - Annual withholding statement
- Section 27-7-312 - Certain withholding tax revenue to be deposited in Mississippi Advantage Jobs Incentive Payment Fund
- Section 27-7-313 - Refund to taxpayer
- Section 27-7-315 - Procedure where refund not made within six months; interest
- Section 27-7-317 - Refunds to employer for overpayment
- Section 27-7-319 - Declaration of estimated tax
- Section 27-7-321 - [Repealed]
- Section 27-7-323 - Amendment of declaration
- Section 27-7-325 - Joint declaration; husband and wife
- Section 27-7-327 - Underestimate of tax
- Section 27-7-329 - Payment of estimated tax
- Section 27-7-331 - Withholding tables; rules, regulations and forms
- Section 27-7-333 - Employer's withholding account number
- Section 27-7-335 - Employee required to furnish exemption certificate to employer
- Section 27-7-337 - Method of payment
- Section 27-7-339 - Withholding state income taxes of federal employees by federal agencies
- Section 27-7-341 - Administration
- Section 27-7-343 - Regulatory authority
- Section 27-7-345 - Civil penalties for failure to file return or deficiency in payment of tax
- Section 27-7-347 - Criminal penalties
- Section 27-7-349 - Article 3 supplemental to Article 1