All taxes due under the provisions of this article shall be paid, on or before the date fixed by law for filing returns. Any such taxes may be paid with uncertified check during such time and under such regulations the commissioner shall prescribe, but, if a check received in payment of such taxes is not paid by the bank on which it is drawn, the taxpayer by whom such check is tendered shall remain liable for the payment of the tax and for all legal penalties, the same as if such check had not been tendered.
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