SEC. 67-3-3. Definitions.
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.
SOURCES: Codes, 1942, Sec. 10210; Laws, 1934, ch. 171; Laws,
1998, Ch. 308, § 8, SB 2826; Laws, 2003,
ch. 322, § 1, SB 2507, eff from and after passage (approved
Mar. 7, 2003).
PREVIOUS VERSIONS: Pre-2003