Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 2 - Definitions › Rule 35-101-2.1 - Definitions

Current through June 25, 2024
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.
Miss. Code Ann. §
										27-4-3(l)(a)(Rev.
				  2010)