35 Miss. Code. R. 1-05-106

Unless otherwise determined and directed as authorized under sections below, the amount of wage, salaries, or other employment compensation owed to a delinquent taxpayer which is to be levied by Distress Warrant is hereby limited to the following:

1. Monies owed to the defaulting taxpayer for wages, salaries, or other employment purposes are not bound by the Distress Warrant for the first thirty (30) days after service of the Distress Warrant, and such monies which become due to the defaulting taxpayer before or during this initial thirty (30) day period for wages, salaries or other employment compensation are to be paid over to the defaulting taxpayer.

2. For all monies for indebtedness for wages, salaries, or other employment compensation that becomes due to the defaulting taxpayer after the initial thirty (30) day period, the employer shall withhold twenty-five percent (25%) of the defaulting taxpayer's disposable earnings per pay period until the Distress Warrant is satisfied. Disposable earnings are part of the earnings of an individual remaining after the deduction from those earnings of any amounts required to be withheld by law.

3. If the defaulting taxpayer leaves the employment of the person or entity served with a Distress Warrant after the initial thirty (30) day period from service of the warrant, the employer shall withhold one hundred percent (100%) of the defaulting taxpayer's final disposable earnings or such lesser amount that will satisfy the warrant.

Notes

35 Miss. Code. R. 1-05-106

Amended 12/23/2024