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(a) As used in this chapter, “worksite-based” means a physical location in this state at which the taxpayer conducts his or her normal trade or business and “non-worksite” means other than “worksite-based”.
(b) “Adult education programs” shall be limited to:
(1) Basic education, which consists of efforts to alleviate illiteracy and provide opportunities for academic achievement up to grade twelve (12) and which shall include instruction in reading, writing, arithmetic, literature, social studies, science, pre-vocational subjects, and other knowledge and skills necessary to cope in contemporary life; courses in Americanization and citizenship for immigrants; teaching English to persons with no or limited ability with the language; and preparation for the demonstration of competencies to qualify for the adult high school diploma or for examinations to earn the general educational development or high school equivalency diploma; and
(2) Vocational training, which consists of the imparting of knowledge and skills necessary to become gainfully employed, at least at entry level, in a recognized occupation, and thus attain economic self-sufficiency, and which shall be conveyed by classroom instruction, on-the-job training, and apprenticeships.
(c) “Employer” means a person, corporation, partnership, estate, or trust subject to the provisions of § 44-30-71.
(d) “Paid employment” means a period of time during which an employee has been hired by a business and is receiving wages for his or her services.
Cite this article: FindLaw.com - Mississippi Code Title 1. Laws and Statutes § 1-3-15. “Food” defined - last updated January 01, 2018 | https://codes.findlaw.com/ms/title-1-laws-and-statutes/ms-code-sect-1-3-15.html
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