Section 35-1-06-102 - Terms and Definitions1. "Debtor" means a person that has an unpaid finally determined tax liability for a tax administered by the Mississippi Department of Revenue.2. "Department" means the Mississippi Department of Revenue.3. "Finally determined tax liability" means any state tax, fee, penalty and/or interest owed by a person to the Department of Revenue where the assessment of the liability is not subject to any further timely filed administrative or judicial review.4. "Person" means an individual, organization or legal entity.5. "Tax Lien" means a legal claim, by the Department of Revenue on property of a noncompliant person, to secure the payment of finally determined tax liabilities.35 Miss. Code. R. 1-06-102