It is the responsibility of the person or entity served with a Distress Warrant to remit to the Department monies levied by the Distress Warrant. The extent to which monies are levied by the Distress Warrant is governed by garnishment laws of this State and will vary depending on the type of indebtedness for which said monies are owed to the taxpayer(s) and the existence of a prior warrant or garnishment. The extent to which monies are levied and required to be remitted under a Distress Warrant is as outlined below.
35 Miss. Code. R. 1-05-104