Miss. Code Ann. § 27-35-503

The word “company” as used in the following sections shall be deemed and construed to mean any person, firm, partnership, company, association, or corporation engaged in operating, furnishing, or leasing cars, as defined and described in Sections 27-35-505 and 27-35-507 , whether formed or organized under the laws of this state, or any other state or territory, or foreign country.