20 Miss. Code. R. § 101-600-614.00 - Establishment of Employer Contribution Rate during Pendency of Appeal on Liability Questions

During the period an appeal is pending the agency will take no collection action regarding taxes. First and final notices, as required by sections 71-5-365 and 71-5-367, will be issued and transmitted to the employer and wage information (workers names, social security numbers and payments to workers) will be required by the Department. Wage information will consist of any payments the Department has determined to be wages paid by the employer even though the appeal is still active. Payment of taxes will be required once liability has been determined, and no further appeal rights exist under the Mississippi Employment Security Law.

Notes

20 Miss. Code. R. § 101-600-614.00

Miss. Code Ann. §§ 71-5-115 & 71-5-117 (Rev. 2004).