35 Miss. Code. R. 1-05-105
A Distress Warrant being issued by the Commissioner of Revenue for the collection of state taxes is excepted from the restrictions contained in Miss. Code Ann. Section 85-3-4 (1) and (2), and 15 U.S.C. Section 1673(a) on attachment, execution, or garnishment of wages, salaries, or other employment compensation. Without these restrictions, the entire disposable earnings of a taxpayer are subject to being levied. Recognizing the hardship that would result if a person's entire disposable earnings are levied for an extended period, it is hereby determined that in most cases the amount of wages, salaries, or other employment compensation owed to a delinquent taxpayer which is to be levied and withheld under a Distress Warrant should be less than the entire disposable earnings.
35 Miss. Code. R. 1-05-105