35 Miss. Code. R. 1-05-102
Pursuant to Miss. Code Ann. Section 27-3-33(4), warrants issued by the Commissioner of Revenue for the collection of taxes shall be used to levy on salaries, compensation, or other monies due to the delinquent taxpayer. Such warrants for the levy of monies will be issued in the same manner as any warrant for the collection of taxes issued by the Commissioner of Revenue. It shall be issued under the official seal of the Department and only after a tax lien has been enrolled on the state tax lien registry. After issuance, the warrant must be served by mail or by hand delivery of said warrant by an agent of the Department to the person or entity named as garnishee. The agent shall execute a Proof of Service indicating on what date and upon whom the warrant was served. This Proof of Service is to be sent by the agent to the Department where it is to be retained as a part of the file on said warrant.
35 Miss. Code. R. 1-05-102