35 Miss. Code. R. 1-02-112 - [Effective until 12/23/2024] Voluntary Use of EFT to Pay Taxes

1. Those taxpayers who are not required to make EFT payments for any tax type may request permission from the State Tax Commission to make EFT payments for a tax type that is being implemented by the Mississippi State Tax Commission.

2. Taxpayers making a voluntary election to make EFT payments for a tax type are subject to the provisions of this rule as are those taxpayers who are required to make EFT payments.

3. Written applications for voluntary participation in the EFT program must be filed with the Mississippi State Tax Commission at least 30 days prior to the due date of the payment(s) in question by filing form "Registration Application For Electronic Funds Transfer." Once accepted for voluntary participation in the EFT program, taxpayer must remain in the program for one year. Taxpayers may terminate voluntary participation, after one year, by filing a written request for termination with the Mississippi State Tax Commission at least 30 days prior to the due date of the last EFT payment.

4. Requests for voluntary inclusion and termination notices must be directed to:

Mississippi State Tax Commission

EFT Unit

P. O. Box 960

Jackson, MS 39205

Notes

35 Miss. Code. R. 1-02-112