Miss. Code Ann. § 27-35-701

As used in this article, the words shall have the following meanings: (a) “ Aircraft ” means any contrivance, fully equipped for flight, used or designed for navigation or flight through the air. (b) “ Airline company ” means any person who undertakes, directly or indirectly, to engage in the scheduled transportation by aircraft of persons or property for hire in interstate, intrastate or international transportation. (c) “ Operated ” or “ operation ” means regularly scheduled landings or takeoffs of aircraft. (d) “ Commission ” or “ department ” means the Department of Revenue. (e) “ Person ” means any individual, corporation, firm, partnership, company or association, and includes a guardian, trustee, executor, administrator, receiver, conservator or any person acting in a fiduciary capacity therefor.