GroundRules
Miss. Code Ann. § 71-5-506: Miss. Code Ann. § 71-5-506
Where this section sits in the code
- MS Code
- Title 71
(1) An individual filing a new claim for unemployment compensation shall, at the time of filing such claim, be advised that:
(a) Unemployment compensation is subject to federal, state and local income tax;
(b) Requirements exist pertaining to estimated tax payments;
(c) The individual may elect to have federal and state income tax deducted and withheld from the individual's payment of unemployment compensation at the amount specified in the Federal Internal Revenue Code and Chapter 7, Title 27, Mississippi Code of 1972;
(d) The individual shall be permitted to change a previously elected withholding status.
(2) Amounts deducted and withheld from unemployment compensation shall remain in the unemployment fund until transferred to the federal or state taxing authority as a payment of income tax.
(3) The commission shall follow all procedures specified by the United States Department of Labor, the Federal Internal Revenue Service and the Mississippi Department of Revenue pertaining to the deducting and withholding of income tax.
(4) Amounts shall be deducted and withheld in accordance with the priorities established in regulations developed by the commission.
Collected 2026-09-17T20:49:39Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source