35 Miss. Code. R. 2-01-01-100 - Definitions
When used in Title 35, Part II of the Mississippi Administrative Code:
1. "Alcoholic
beverage" means any alcoholic liquid, including distilled spirits, as defined
by Miss. Code Ann. Section
67-1-5,
of more than 6% alcohol by weight, and native wines and wine, as defined by
Miss. Code Ann. Section
67-1-5,
of more than 5% alcohol by weight, capable of being consumed by a human being.
The term does not include light wines, light spirit products, and beer, as
defined by Miss. Code Ann. Section
67-3-3.
2. "Bailment warehouse" is a warehousing
method whereby alcoholic beverages owned by the vendor are stored in the Liquor
Distribution Center (LDC) for subsequent purchase by the Department and
shipment to retail permittees.
3.
"Board of Tax Appeals" means the three-member appeal body as legally
constituted and authorized by statute.
4. "Chief of Enforcement" means the head of
the Alcoholic Beverage Control Division Enforcement Section or his
designee.
5. "Commissioner" means
the Commissioner of the Department of Revenue or his designee.
6. "Department" or "Department of Revenue"
means the various offices, bureaus, and divisions of the Mississippi Department
of Revenue that incorporate the functional duties and responsibilities of the
Commissioner as authorized by law.
7. "Director" means the Office Director of
the Alcoholic Beverage Control Division or his designee.
8. "Division" means the Alcoholic Beverage
Control Division of the Department of Revenue and shall include its director,
enforcement personnel and all other employees.
9. "Executive Director" means the Executive
Director of the Board of Tax Appeals.
10. "NABCA" means the National Alcohol
Beverage Control Association.
11.
"On-premise retailer permittee" means any person issued a permit authorizing
the sale of alcoholic beverages, including native wines, for consumption on the
licensed premises only pursuant to Miss. Code Ann. Section
67-1-51(1)(c).
12. "Package retailer permittee" means any
person issued a permit authorizing such person to operate a store exclusively
for the retail sale of sealed and unopened alcoholic beverages pursuant to
Miss. Code Ann. Section
67-1-51(1)(b).
13. "Permit" means any of the permits issued
by the Department pursuant to Miss. Code Ann. Section
67-1-51.
Notes
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