MISSISSIPPI CODE OF 1972
As Amended

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


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