Every individual taxpayer subject to the tax levied by the provisions of Article 1 of this chapter shall make and file with the commissioner estimated tax returns and payments for the income year, if such taxpayer does not have at least eighty percent (80%) of his tax liability withheld through wages subject to withholding and such liability exceeds Two Hundred Dollars ($200.00).
Except as otherwise provided in Section 57-10-409, every corporate taxpayer subject to the tax levied by the provisions of Article 1 of this chapter shall make and file with the commissioner estimated tax returns and payments for any income year ending after December 31, 1983, in an amount not less than ninety percent (90%) of the tax liability if such liability exceeds Two Hundred Dollars ($200.00).
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 7 - Income Tax and Withholding
Article 3 - Withholding of Tax
§ 27-7-301. Citation of article
§ 27-7-311. Annual withholding statement
§ 27-7-313. Refund to taxpayer
§ 27-7-319. Declaration of estimated tax
§ 27-7-323. Amendment of declaration
§ 27-7-325. Joint declaration; husband and wife
§ 27-7-327. Underestimate of tax
§ 27-7-329. Payment of estimated tax
§ 27-7-331. Withholding tables; rules, regulations and forms
§ 27-7-333. Employer's withholding account number
§ 27-7-335. Employee required to furnish exemption certificate to employer
§ 27-7-339. Withholding state income taxes of federal employees by federal agencies
§ 27-7-345. Civil penalties for failure to file return or deficiency in payment of tax