35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 13 — Reports of Withholding-Correcting Mistakes

100 If more than the correct amount of tax is paid to the Commissioner, proper adjustment may
be made on the first monthly or quarterly return filed after the error is discovered. If less
than the correct amount of tax is paid to the Commissioner, an amended report with
remittance must be filed immediately. If a mistake in income tax withholding cannot be
adjusted on a return for a subsequent period of the same calendar year, the Commissioner
should be consulted for the proper method of correction.
101 The employer is authorized to deduct the amount of the under -collection from later
payments to the employee, if none or less than the correct amount of the tax is deducted
from any wage payment . However, the employer is liable to the Commissioner for any
underpayment. Reimbursement of the employer is a matter of settlement between the
employer and the employee. The over -collection shall be repaid to the employee, if more
than the correct amount of tax is deducted from any wage payment. Every over -collection
for which the employer does not have evidence of repayment to the employee must be
reported and paid to the Commissioner with the return for the filing period in which the
over-collection was made.
102 (Reserved)
103 (Reserved)