35 Miss. Code. R. 1-05-101
This regulation is promulgated to establish a uniform method and procedure for the administration of Distress Warrants for the Levy of Monies Owed to Taxpayer (Distress Warrants) issued by the Commissioner of Revenue, and it is intended to apply to all such Distress Warrants issued by the Commissioner of Revenue regardless of the type of tax involved in the Distress Warrant. This regulation is promulgated to supplement all other rules and regulations adopted by the Department and/or the Commissioner of Revenue for the various taxes for which a Distress Warrant can be issued.
Notes
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