67-3-3 - Definitions. - Mississippi Statutes

§ 67-3-3. Definitions.
 

[Until July 1, 2010, this section will read:]
 

When used in this chapter, unless the context indicates otherwise: 
 

(a) "Commissioner" means the Chairman of the State Tax Commission of the State of Mississippi, and his authorized agents and employees; 

(b) "Person" means one or more persons, a company, a corporation, a partnership, a syndicate or an association; 

(c) "Manufacturer" and "retailer" include brewpubs licensed pursuant to Article 3, Chapter 71, Title 27, Mississippi Code of 1972, unless otherwise clearly provided; and 

(d) "Beer" means a malt beverage as defined in the Federal Alcohol Administration Act and any rules and regulations adopted pursuant to such act. 
 

[From and after July 1, 2010, this section will read:]
 

When used in this chapter, unless the context indicates otherwise: 

(a) "Commissioner" means the Commissioner of Revenue of the Department of Revenue of the State of Mississippi, and his authorized agents and employees; 

(b) "Person" means one or more persons, a company, a corporation, a partnership, a syndicate or an association; 

(c) "Manufacturer" and "retailer" include brewpubs licensed pursuant to Article 3, Chapter 71, Title 27, Mississippi Code of 1972, unless otherwise clearly provided; and 

(d) "Beer" means a malt beverage as defined in the Federal Alcohol Administration Act and any rules and regulations adopted pursuant to such act. 
 

Sources: Codes, 1942, § 10210; Laws,  1934, ch. 171; Laws, 1998, ch. 308, § 8; Laws, 2003, ch. 322, § 1; Laws, 2009, ch. 492, § 136, eff from and after July 1, 2010.