{"data":{"id":"us-ms/miss.-code-ann.-27-7-319","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-7-319","heading":"Miss. Code Ann. § 27-7-319","body":"Every individual taxpayer subject to the tax levied by the provisions of Article 1 of this chapter shall make and file with the commissioner estimated tax returns and payments for the income year, if such taxpayer does not have at least eighty percent (80%) of his tax liability withheld through wages subject to withholding and such liability exceeds Two Hundred Dollars ($200.00).\n\nExcept as otherwise provided in Section 57-10-409 , every corporate taxpayer subject to the tax levied by the provisions of Article 1 of this chapter shall make and file with the commissioner estimated tax returns and payments for any income year ending after December 31, 1983, in an amount not less than ninety percent (90%) of the tax liability if such liability exceeds Two Hundred Dollars ($200.00).","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"0cb07dc81539e0341d7b1716bd80aa45601366ddeed5421fb2179da2537e060a","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-7-317","next":"us-ms/miss.-code-ann.-27-7-323"},"notice":"GroundRules: Original legal text. Not legal advice."}