35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 16 — Determination of Income Tax to be Withheld

100 The amount of income tax to be withheld must be determined in accordance with
withholding tables prepared by the Commissioner. Withholding tables show amounts to
be withheld for daily, weekly, biweekly, semi-monthly, and monthly payroll periods.
101 Employers using electronic data processing equipment for payroll computations may use
special formulas adapted to the machines, if the result will be consistent with the
withholding tables prepared by the State Tax Commission. A computer payroll accounting
flowchart is furnished in the Income Tax Withholding Tables Booklet.
102 (Reserved)
103 (Reserved)