Mississippi Code
Part 2 - . Issue and Issuer
§ 75-8-201. Issuer

With respect to an obligation on or a defense to a security, an "issuer" includes a person that:
With respect to an obligation on or defense to a security, a guarantor is an issuer to the extent of its guaranty, whether or not its obligation is noted on a security certificate.
With respect to a registration of a transfer, issuer means a person on whose behalf transfer books are maintained.