35 Miss. Code R. § 101-2.1
The words, terms and phrases defined in Miss. Code Ann. § 27-77-1 shall have the same meaning as that set out in Miss. Code Ann. § 27-77-1 when used in Part 101 of Title 35 unless the context requires otherwise. In addition, the following words, terms and phrases when used in Part 101 of Title 35 shall have the following meaning unless the context requires otherwise:
A. ABC Division means the division within the Department of Revenue responsible for the administration and enforcement of the ABC law.
B. ABC law means the Local Option Alcoholic Beverage Control Law and the Mississippi Native Wine Act of 1976.
C. ABC manager status means the approval from the ABC Division that a person is required to receive to become a manager of a business holding an ABC permit.
D. ABC permit means a permit issued by the ABC Division under the ABC law.
E. ABC permittee means a person holding an ABC permit, applying for the issuance or transfer of an ABC permit or renewing an ABC permit.
F. Administrative appeal means any appeal or other proceeding which the Board of Tax Appeals is authorized to hear and decide, including, but not limited to, an appeal to the Board under Miss. Code Ann. § 27-33-4l(i), § 27-35-113(7), § 27-77-5, § 27-77-11 and § 27-77-12, an objection to an assessment under Miss. Code Ann. § 27-35-309, § 27-35-311, § 27-35-325, § 27-35-517 and § 27-35-703, an appeal to the Board under Miss. Code Ann. § 67-1-72(1), (2), (3) and (4), a written objection and request for a hearing under Miss. Code Ann. § 67-1-72(5) and (6) and a request for a hearing under Miss. Code Ann. § 67-1-72(7).
G. Administrative hearing officer means a person appointed by the commissioner of the Department of Revenue to hear an appeal on the intended suspension, surrender, seizure or revocation of a permit, IFTA license, IRP credential, IRP registration, tag and/or title.
H. Ad valorem assessment means an assessment for ad valorem purposes issued by the Department of Revenue for the assessment of railroads and other public service companies under Miss. Code Ann. § 27-35-309, the assessment of property escaping taxation under Miss. Code Ann. § 27-35-325, the assessment of railcar companies under Miss. Code Ann. § 27-35-501, or the assessment of aircraft of airline companies under Miss. Code Ann. § 27-35-703.
I. Appellant means the party in the administrative appeal that filed the written appeal or written objection with the Executive Director that initiated the administrative appeal before the Board. Appellant shall also mean a person who filed with the ABC Division a written objection and request for hearing in regard to the issuance or transfer of an ABC permit and/or the declaration of an area or locality as a qualified resort area of which the Executive Director was advised by the ABC Division under Miss. Code Ann. § 67-1-72(5)& (6) for the purpose of setting a hearing.
J. Associate member means an associate member of the Board of Tax Appeals.
K. Board, except when included in the phrases "Review Board" or "Board of Supervisors", means the Board of Tax Appeals as created under Miss. Code Ann. § 27-4-1.
L. Business day or working day means any day on which the Board of Tax Appeals is open.
M. Day means calendar day except when appearing in the phrases "business day" or "working day".
N. Department or Department of Revenue means the Commissioner of Revenue acting directly or through his duly authorized officers, agents, representatives and employees, to perform duties and powers prescribed by the laws of this state to be performed by the Commissioner or the Department of Revenue.
O. Document means any book, paper, account, letter, map, photograph, film, card, tape recording or reproduction thereof, and any other documentary material, regardless of physical form or characteristics, including, but not limited to, such materials maintained electronically on a computer, server or other electronic storage media.
P. Electronic transmission means information or a document being communicated or transmitted by fax or e-mail.
Q. He means he, she, it or they and may refer to any type of person that by statute can file an administrative appeal to be heard by the Board. The masculine gender shall be deemed to include the feminine. The plural shall be deemed to include the singular and vice versa.
R. Party means any person or entity who is a party to an administrative appeal filed with the Board of Tax Appeals, including, but not limited to, the Department and the ABC Division.
S. Public record shall have the same meaning as set out in Miss. Code Ann. § 25-61-3 for that term unless the context requires otherwise.
T. Record means any book, paper, account, letter, map, photograph, film, card, tape recording or reproduction thereof, and any other documentary material, regardless of physical form or characteristics, including, but not limited to, such materials maintained electronically on a computer, server or other electronic storage media.
U. Review Board means the Review Board of the Department of Revenue as appointed by the commissioner pursuant to Miss. Code Ann. § 27-77-3.
V. Qualified resort area shall have the same meaning of that term as set out in Miss. Code Ann. § 67-1-5 but excluding those areas or localities included in the definition of that term in Miss. Code Ann. § 67-1-5 that do not require the declaration of same by the Department as a qualified resort area.
35 Miss. Code. R. § 101-2.1