35 Miss. Admin. Code Pt. I, Ch. 04 — Electronic Filing and Payments

100 Definitions
101 "ACH" - Automated Clearing House - A central distribution and settlement point for the
electronic clearing of debits and credits between financial institutions rather than the
physical movement of paper items.
102 "ACH Credit" - The electronic funds transfer payment method where the transactions are
initiated and generated by the taxpayer, cleared through the system for deposit to the
State Treasury.
103 "ACH Debit" - The electronic funds transfer payment method where transactions are
generated by the Department upon the taxpayer's instruction and cleared through the
ACH system for deposit to the State Treasury.
104 "Addenda Record" - The information required by the Department in an ACH Credit
transfer in an approved electronic format.
105 "Department" - The Mississippi Department of Revenue.
106 "Due Date" - The date on or before which a return filing or payment is required to be
made by a taxpayer under a revenue law of this state.
107 "EFT" - Electronic Funds Transfer - Any transfer of funds initiated through an electronic
terminal, telephone instrument, computer or magnetic tape so as to order, instruct, or
authorize a financial institution to debit or credit an account using the methods specified
in this rule.
108 "Payment Information" - The data that the Department requires of a taxpayer making an
EFT payment.
109 "State Treasury" - The Treasury of the State of Mississippi.
110 "TAP" - Taxpayer Access Point.
111 "Taxpayer" - Any person required to file and remit an amount to the Department whether
it is for a tax, fee, license, or any other obligation. For the purpose of this rule, "person"
includes any individual, firm, association, corporation, estate, trust, business trust,
receiver, syndicate, or other group or combination acting as a unit, and includes the plural
as well as the singular number.
112 "Wire Transfer" - An instantaneous electronic funds transfer generated by the taxpayer to
the State Treasury.
113 (Reserved)
200 General
201 Miss. Code Ann. Section 27 -3-83 provides that the 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.
202 Miss. Code Ann. Section 27-3-81 provides that the Department, consistent with the cash
management policies of the State Treasurer, may require any person owing twenty
thousand dollars ($20,000) or more in connection with any return, report, or other
document filed with the Department to remit any such tax liability by any such means
established by the Department, with the approval of the State Treasurer, which ensures
the availability of such funds to the State on the date of payment to the State Treasury.
203 In addition to the filing requirements listed in the Sections above, the Department has
implemented an online electronic filing program, known as TAP. This program allows
taxpayers to register a tax account, file certain tax returns and related documents, and
make payments electronically.
204 The Department may specify the manner and method in which the electronic filing and
the electronic payment may be made for each type of tax administered by the
Department. In addition, the Department shall provide the necessary written
instructions and procedures to the taxpayer and/or their agent in a reasonable time frame
in advance of any due dates to allow compliance with filing requirements. Notification
shall be made at least ninety (90) days in advance of the requirement to begin filing. Any
taxpayer or taxpayer's agent may voluntarily file tax returns and related documents
electronically.
205 The Department requires taxpayers subject to the following taxes to file tax returns,
related documents, and any corresponding tax payments by TAP:

# 1.

911 Emergency Fee

# 2.

Beer Excise

# 3.

City Utility

# 4.

Compressed Gas and Decals

# 5.

County Sales and Use (Casual Auto and Use Tax Collected by County)

# 6.

Environmental Protection Fee

# 7.

Gaming

# 8.

Gas and Fuel Users

# 9.

Gas Severance

# 10.

Gasoline

# 11.

International Fuel Tax Agreement (IFTA)(if more than ten (10) jurisdictions or
power units)

# 12.

Insurance Premium

# 13.

International Registration Plan (IRP) (if more than ten (10) jurisdictions or power
units)

# 14.

Lubricating Oil

# 15.

Motor Vehicle Rental

# 16.

Motorcycle ATV Trauma Care

# 17.

Municipal Gas Utility Regulatory

# 18.

Nuclear in Lieu

# 19.

Occupancy

# 20.

Oil Severance

# 21.

Prepaid Wireless E911

# 22.

Public Utility Regulatory

# 23.

Railcar In Lieu

# 24.

Railroad Regulatory

# 25.

Seawall

# 26.

Special Fuel

# 27.

Statewide Privilege

# 28.

Tire Disposal

# 29.

Tobacco Excise and Stamps

# 30.

TVA In Lieu

# 31.

Wage or Withholding Information Returns with ten (10) or more W-2s or 1099s

# 32.

Waste Disposal Fee (Hazardous and Non-Hazardous)
206 ACH Debit payments are submitted by logging into the taxpayer's TAP account. The
payment must be submitted on TAP by midnight Central Standard Time on the due date to
be considered timely. The payment of taxes through EFT does not relieve the taxpayer
from filing the appropriate tax returns or applicable information returns required by the
Department.
207 The Department allows taxpayers to use the ACH Credit payment method. The
Department may require a taxpayer to make future payments by the ACH Debit
payment method if a taxpayer has repeatedly failed to correctly complete the payment
transactions.
208 An ACH Credit payment must be transferred to the State of Mississippi's bank account
by the due date of the taxes. A taxpayer must ensure that the financial institution
originating the transaction does so in sufficient time for the payment to be deposited as
immediately available funds to the State Treasury on or before the appropriate due date of
payment. If the due date falls on a holiday or weekend, payment must be initiated to be
received by the State of Mississippi's bank on the first business day after the due date.
209 The taxpayer is responsible for ensuring that the financial institution initiating the ACH
payment provides the correct information in the TXP Banking Convention Addenda
Record of the Payment Transactions. A separate ACH Credit payment must be initiated
for each tax type liability. All ACH Credit transactions must utilize the NACHA CCD+
entry with a TXP Banking Convention Addenda Record.
210 The Department allows for the following payment procedures for wire transfers:
1. Taxpayers who, due to circumstances beyond their reasonable control, are
unable to initiate a timely payment of tax through the ACH Debit method may
request the Department's permission to transmit payments of tax to the State
Treasurer's account via wire transfer. Prior to initiating the transmission, the
taxpayer must contact the Department. The taxpayer must present the emergency
situation that prevents timely compliance under the ACH Debit method and
request approval to wire the tax payments in question to the State Treasury.
2. Taxpayers who are granted approval to use wire transfer as an exception to the
ACH Debit method will be given specific instructions regarding the payment
information that must accompany the wire transfer.
3. Wire transfers that are not received by the State Treasury on or before the due
date will constitute late payment and the applicable late filing penalty, interest,
and loss of taxpayer discount will apply.
4. As the originator of an ACH transaction, the cost of each wire transfer will be
paid by the taxpayer.
211 Entering the password to the taxpayer's online account will provide authorization for
payment and filing of tax returns. This shall serve the same function as signing and
dating a document which shall also be a certification under oath that all information
contained in the return, report, application for permit, or document is true and correct.
212 Any person knowingly submitting information in a return, report, or other document
electronically filed with the Department that is false or affixing an electronic signature
to a return, report, or document electronically filed with the Department on behalf of
another person or entity without the authority to do so shall be guilty of perjury and,
upon conviction, shall be punished by imprisonment in the State Penitentiary for a term
not exceeding ten (10) years.
213 Any electronic funds transfer used to pay tax amounts due for an electronically filed
return or report shall not be considered a completed payment by the taxpayer until the
funds are properly credited to the account of the Department.
214 All payment authorizations, returns, reports, applications for permits, and other
documents electronically filed with the Department in accordance with the method and
manner specified by the Department shall be preserved electronically by the Department
for the period required for that return, report, application for permit, or document by any
applicable record retention schedule. The Department will determine the form and
medium by which the payment, return, report, application for permit, and document
shall be preserved. The reproduction of any return, report, or document maintained
electronically, or the reproduction of information from such returns, reports, or
documents placed on computer storage devices by electronic means, shall be deemed to
be the original of such return, report, or document when certified by the Commissioner
under seal in accordance with Miss. Code Ann. Section 27-3-83.
215 (Reserved)
300 E-filing Mandate
301 Pass-Through Entities that issue one hundred (100) or more K-1s must file their
return electronically.
302 Corporations, S Corporations, and Partnerships with assets of two hundred and fifty
thousand dollars ($250,000) or more must file electronically for tax years beginning on
or after January 1, 2019, and all subsequent tax years.
303 (Reserved)
35.I.04 revised effective December 21, 2024.