35 Miss. Code. R. 101-1.2
The rules set out in Part 101 of this Title shall apply to those administrative appeals filed with the Board of Tax Appeals where the assessment, refund claim, request for waiver of a tag penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of an ABC permit, ABC manager status, qualified resort area or forfeiture of property under the ABC law involved in the appeal occurred on or after July 1, 2010. If an assessment, refund claim, request for waiver of a tag penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of an ABC permit, ABC manager status, qualified resort area or forfeiture of property under the ABC law occurred prior to July 1, 2010, the regulations of the State Tax Commission and the statutes which were in effect prior to July 1, 2010 shall apply to such actions. The only exception to application of the regulations of the State Tax Commission and the statutes which were in effect prior to July 1, 2010 to such actions is that the Board of Tax Appeals shall hear and consider the final administrative appeal of such action instead of the three (3) member State Tax Commission.
35 Miss. Code. R. 101-1.2