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. “IRP Registration” means the registration of a vehicle under the provisions of the International Registration Plan.
9. "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, tag or title, or to the mailing of a denial of a permit, 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. 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 his appeal. The addressee is presumed to have received any document or item mailed to his 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.
10. "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, tag holder or title interest holder shall constitute mailing and notice to the taxpayer, permittee, tag holder or title interest holder.
11. "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 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.
12. "Permittee" means a person holding a permit, applying for a permit or renewing a permit.
13. "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, tag holder, or title interest holder, or in the context of a person requesting guidance, oral advice, a letter ruling or a declaratory opinion.
14. "Refund Claim" means a claim made in writing by a taxpayer and received by the Agency, wherein the taxpayer indicates that he overpaid taxes to the Agency and requests a refund of the overpayment and/or a credit against current or future taxes.
15. "Representative" or “designated representative” means an individual who represents a person in an administrative appeal before a hearing officer of the Agency or before the Review Board. The representative must obtain from the person being represented a written Power of Attorney authorizing the representative to appear on that person’s behalf, unless that person is also present.
16. "Resident", when used to describe a taxpayer or petitioner, means a natural person whose residence and place of abode are within the State of Mississippi.
17. "Review Board" means the Board of Review as legally constituted and authorized by statute and comprised of those qualified employees appointed by the Commissioner of the Department of Revenue.
18. "Tag" means a type of license tag or plate for a motor vehicle or trailer that the Agency is authorized to issue or approve for issuance under the Mississippi Motor Vehicle Privilege Tax Law, Miss. Code Ann. Sections 27-19-1, et seq., or under the Motor Vehicle Dealer Tag Permit Law, Miss. Code Ann. Sections 27-19-301, et seq. The term “tag” includes personalized license tags only to the extent that the Agency determines, in accordance with Miss. Code Ann. Section 27-19-48 that an applied for personalized license tag is obscene, slanderous, insulting or vulgar in ordinary usage, or that a personalized license tag has been issued in error and demand has been made for the surrender of the tag or an order has been issued for the tag to be seized. “Tag” does not include other types of license tags or plates issued by county tax collectors.
19. "Tag holder" means the person in whose name a tag is registered or the person applying for a tag.
20. "Tag penalty" means any of the penalties imposed under Miss. Code Ann. Sections 27-19-63 and 27-51-43 for any delinquency in the payment of motor vehicle privilege tax and ad valorem tax on a motor vehicle, and can be waived by the Agency for good reason shown. Pursuant to Miss. Code Ann. Section 27-51-103, the imposition of the ad valorem tag penalty at the maximum rate of twenty-five percent (25%) also results in ineligibility for the credit against motor vehicle ad valorem taxes. Waiver of the twenty-five percent (25%) delinquency penalty by the agency under Miss. Code Ann. Section 27-51-43 shall reinstate credit eligibility.
21. "Tax" means any tax, fee, penalty and/or interest that the agency is required or authorized by general law or by local and private law to administer, assess, and collect.
22. "Taxpayer" means any person or fiduciary liable for or having paid any tax to the Agency.
23. "Title interest holder" means the owner of or lienholder on a motor vehicle or manufactured home as indicated on a title issued by the Agency, or as indicated on an application to the Agency for the issuance of a title.