If the Review Board determines that the assessed tax, penalty, or interest is due, the taxpayer must pay the assessment or appeal to the Board of Tax Appeals within sixty (60) days from the mailing date of the order of the Review Board. A taxpayer wishing to appeal an order of the Review Board must submit the request for appeal in writing to the Executive Director of the Board of Tax Appeals. At the time of filing his appeal with the Executive Director, the taxpayer shall also file a copy of his written appeal with the Review Board. The matter will become final after these sixty (60) days if it is not appealed.
35 Miss. Code. R. 1-01-708