Mississippi Code Title 85. Debtor-Creditor Relationship § 85-11-5

(a) “Commissioner” means the Commissioner of Revenue of the Mississippi Department of Revenue.

(b) “Debtor” and “judgment debtor” means a taxpayer or other person against whom there is an unpaid finally determined tax liability collectible by the Mississippi Department of Revenue.

(c) “Department” means the Mississippi Department of Revenue.

(d) “Finally determined tax liabilities” means any state tax, fee, penalty, and/or interest owed by a person to the Mississippi Department of Revenue where the assessment of the liability is not subject to any further timely filed administrative or judicial review.

(e) “Last-known address of the debtor” means the address of the debtor appearing on the records of the department at the time the notice of tax lien is enrolled in the Uniform State Tax Lien Registry.

(f) “Person” means an individual, organization or legal entity.

(g) “Uniform State Tax Lien Registry” or “Tax Lien Registry” means the public database maintained by the department wherein tax liens enrolled in favor of and enforced by the department are filed.