Every employee whose wages are subject to the withholding provisions of this article shall, on or before January 1, 1969, furnish his or her employer with a certificate showing the exemption claimed by such employee for purposes of withholding. If any employee shall fail or refuse to furnish his or her employer such certificate, the employer shall withhold from the wages of such employee as if such employee claimed no exemption either for himself or herself. The furnishing of such information shall be in the form required by the commissioner.
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