Section 61-5-49 - Definitions applicable to sections 61-5-46 to 61-5-48
Terms used in §§ 61-5-46 to 61-5-48, inclusive, mean:
(1) "Person," person as defined by section 7701(a)(1) of the Internal Revenue Code of 1986; and(2) "Trade or business," includes the employer's workforce.