35 Miss. Code. R. 1-01-212
"Last known address," when referring to the mailing of a notice of intent to suspend, revoke or order the surrender and/or seizure of the permit, IFTA license, IRP registration, IRP credentials, tag or title, or to the mailing of a denial of a permit, IFTA license, IRP registration, tag or title, means the official mailing address of the person to whom the notice is being sent as the address appears in the record of the Department. "Last known address," when referring to the mailing of an assessment, warrant, offset notice, statement of account, and other tax notices and letters, means the official mailing address of the taxpayer to whom the notice is being sent as the address appears in the record of the Department. The official mailing address is typically the address from the taxpayer's most recently filed and properly processed tax return unless the Department has received clear and concise notification of a different address. All other references to the last known address mean the official mailing address that a hearing officer or the Review Board has on file for the addressee in connection with their appeal. The addressee is presumed to have received any document or item mailed to their last known address. It is the responsibility of the addressee to make sure that the last known address or official mailing address on file with the Department and the Review Board is correct.
35 Miss. Code. R. 1-01-212