Mississippi Code
Article 1 - Income Tax
§ 27-7-22.28. Job tax credit for certain producers of alternative energy definitions

As used in Sections 27-7-22.28 and 27-7-22.29, the following terms and phrases shall have the meanings ascribed in this section unless the context clearly indicates otherwise:
"Alternative energy project" means a business enterprise engaged in manufacturing or producing alternative energy in this state with not less than fifty percent (50%) of the finished product being derived from resources or products from this state.
"Authority" means the Mississippi Development Authority.
"Producer" means a manufacturer or producer of alternative energy through an alternative fuels project.
"State" means the State of Mississippi.

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