Mississippi Code Title 77. Public Utilities and Carriers § 77-11-305

(a) “Corporation” shall mean a private or public corporation, municipality, association, a joint stock association or a business trust.

(b) “Person” shall include a natural person, a partnership of two (2) or more persons having a joint or common interest, a cooperative, nonprofit, limited dividend, or mutual association, a corporation or any other legal entity.

(c) “Municipality” shall mean any incorporated city or town or village.

(d) “Intrastate gas pipeline” shall mean the entire pipeline system owned by an entity carrying gas produced wholly within this state, which is not a field gathering system, including the primary gas pipeline and all lateral supply lines and related facilities extending therefrom to the point of sale to any industrial users, a public utility, or a public utility owned or operated by a municipality.

(e) “Public utility” as used in this article shall mean any entity as defined by Section 77-3-3(d)(ii), Mississippi Code of 1972.

(f) “Commission” shall mean the Mississippi Public Service Commission.