The commission may issue special permits, for the purpose of possessing recreationally caught mullet (Mugil sp.) in a building or structure used by any commercial business or establishment that buys, sells or processes seafood, to those nonprofit organizations that are tax exempt under Section 501 (c) of the United States Internal Revenue Code and which have on file with the State Tax Commission a tax exemption letter issued by the United States Internal Revenue Service. A copy of this permit must be possessed by the commercial business or establishment.
22 Miss. Code. R. 7-10-102