Mississippi Administrative Code › Title 35 - Department of Revenue › Part 1 - Administrative › Chapter 01 - Administrative Practices and Procedures for the Department of Revenue › Section 35-1-01-103 - Definitions

Current through June 25, 2024
When used in this Regulation:
1. "Agency", "Department" or "Department of
				Revenue" means the various offices, bureaus, and divisions of the Mississippi
				Department of Revenue that carry out the functional duties and responsibilities
				of the Commissioner as authorized by law.
2. "Board of Tax Appeals" means the
				three-member appellate body as legally constituted and authorized by statute to
				hear appeals of Review Board decisions and certain other decisions and actions
				by the Agency.
3. "Commissioner"
				means the Commissioner of the Department of Revenue.
4. "Denial" means the final decision of the
				Agency staff to deny the claim, request for waiver or application being
				considered. In this context, the Review Board staff is not included in the
				Agency staff. Denial does not mean the act of returning or refusing to consider
				a claim, request for waiver, or application for permit, title or tag by the
				Agency staff due to a lack of information and/or documentation, unless the
				return or refusal is in response to a representation by the person who filed
				the claim, request for waiver, or application in issue that the missing
				information and/or documentation cannot or will not be provided.
5. "Executive Director" means the Executive
				Director of the Board of Tax Appeals.
6. "Hearing Officer" means an individual
				selected by the Chairman of the Review Board from a pool of qualified
				individuals designated by the Commissioner to serve as administrative hearing
				officers to conduct a hearing on an appeal of a notice of intent to suspend,
				surrender, seize or revoke a permit, tag, title, IFTA license or IRP
				registration.
7. "IFTA License"
				means a permit, license or decal that the Agency is authorized to issue or
				revoke under the Interstate Commercial Carriers Motor Fuel Tax Law or the
				International Fuel Tax Agreement.
8. "IFTA Licensee" means a person holding the
				IFTA license, applying for an IFTA license or renewing an IFTA
				license.
9. "IRP Registration"
				means the registration of a vehicle under the provisions of the International
				Registration Plan.
10. "IRP
				Registrant" means a person in whose name a vehicle or vehicles are registered
				under the provisions of the International Registration Plan.
11. "IRP Credentials" means the cab card and
				license plate issued by the Commissioner or Agency in accordance with the
				International Registration Plan.
12. "Last known address," when referring to
				the mailing of a notice of intent to suspend, revoke or order the surrender
				and/or seizure of the permit, IFTA license, IRP registration, IRP credentials,
				tag or title, or to the mailing of a denial of a permit, IFTA license, IRP
				registration, tag or title, means the official mailing address of the person to
				whom the notice is being sent as the address appears in the record of the
				Agency. "Last known address," when referring to the mailing of an assessment,
				warrant, offset notice, statement of account and other tax notices and letters,
				means the official mailing address of the taxpayer to whom the notice is being
				sent as the address appears in the record of the Agency. The official mailing
				address is typically the address from the taxpayer's most recently filed and
				properly processed tax return, unless the Agency has received clear and concise
				notification of a different address. All other references to last known address
				mean the official mailing address that a hearing officer or the Review Board
				has on file for the addressee in connection with -their appeal. The addressee
				is presumed to have received any document or item mailed to -their last known
				address. It is the responsibility of the addressee to make sure that the last
				known address or official mailing address on file with the Agency and the
				Review Board is correct.
13.
				"Mail", "mailed" or "mailing" means placing a document or item in First Class
				United States Mail, postage prepaid, addressed to the person to whom the
				document or item is to be delivered at the last known address of that person.
				Where a person is represented by a representative in an administrative appeal
				before a hearing officer or the Review Board, the terms "mail", "mailed" or
				"mailing" shall also mean placing the document or item referred to in First
				Class United States Mail, postage prepaid, to the last known address of that
				person's representative. Mailing to the representative of a taxpayer,
				permittee, IFTA licensee, IRP registrant tag holder or title interest holder
				shall constitute mailing and notice to the taxpayer, permittee, IFTA licensee,
				IRP registrant, tag holder or title interest holder.
14. "Permit" means a type of license or
				permit that the Agency is authorized to issue, suspend or revoke, such as a
				sales tax permit, a beer permit, a tobacco permit, a dealer license, or
				designated agent status, but does not include:
(i) any type of permit issued under the Local
				Option Alcoholic Beverage Control Law, Miss. Code Ann. Section
				67-1-1, et
				seq. or under the Mississippi Native Wine Law of 1976, Miss. Code Ann. Section
				67-5-1, et
				seq.;
(ii) an IFTA license;
				or
(iii) an IRP registration,
				including the IRP credential issued as a result of IRP
				registration.