35 Miss. Code. R. 1-05-108
Monies owed to the defaulting taxpayer for indebtedness other than for wages, salaries, or other employment compensation are levied and bound by a Distress Warrant at the time that this warrant is served up to the amount of the warrant. The person or entity served is required to withhold all monies owed to the defaulting taxpayer at the time of service of the warrant for such non-employment indebtedness up to the amount of the warrant. In regard to such non-employment indebtedness, a Distress Warrant also binds and requires to be withheld any monies for such indebtedness which becomes due to the defaulting taxpayer after service of the warrant, but before the expiration of the thirty (30) day period during which the person or entity served has to answer the warrant to the extent that monies previously bound under the warrant are not sufficient to satisfy the warrant. The aggregate of all monies bound and withheld under the warrant, whether for non-employment indebtedness which was due at the time of service or which became due during the first thirty (30) days after service, shall not exceed the amount of the warrant.
35 Miss. Code. R. 1-05-108