35 Miss. Code. R. 1-01-216
Current through December 10, 2024
"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. Person includes the State, counties, municipalities, other political subdivisions, and any agencies, institutions, or instrumentalities thereof, but only when used in the context of a taxpayer, permittee, IFTA licensee, IRP registrant, tag holder, or title interest holder, or in the context of a person requesting guidance, oral advice, a letter ruling or a declaratory opinion.
35 Miss. Code. R. 1-01-216