For the purpose of this regulation, these terms shall be defined as follows:
1. "Commissioner" means the Commissioner of Revenue of the Mississippi Department of Revenue.2. "Department" means the Mississippi Department of Revenue.3. "Designated representative" means an individual, business, private service provider or employee who represents a taxpayer in the preparation and/or maintenance of records as provided in the regulation. 4. "Person" means a natural person, partnership, limited partnership, corporation, limited liability company, estate, trust, association, joint venture, other legal entity or other group or combination acting as a unit, and includes the plural as well as the singular in number. 5. "Records" means written and/or computerized documentation that pertains to a person's financial affairs in which transactions are entered and summarized, including but not limited to, assets and liabilities, monetary transactions, contracts, or loans.6. "Source Document" means the original records containing the key details of a transaction, including its date, purpose and amount. Source documents provide the documentary evidence or proof that a transaction occurred and are critical to verify and support the information provided on a tax return. Typical source documents include, but are not limited to, wage and tax statements, sales invoices, purchase invoices, cancelled checks, deposit slips and point of sale records, such as cash register tapes. 35 Miss. Code. R. § 1-02-101