Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 10 - Other Entities and Miscellaneous
Chapter 01 - Fiduciaries
Section 35-3-10-01-100

Fiduciary means a guardian, trustee, executor, administrator, receiver, conservator or any person, whether individual or corporate, acting not for his own benefit, but for the benefit of another, as to whom he stands in a relation necessitating great confidence and trust, and a high degree of good faith, or acting in any fiduciary capacity for any person, trust or estate.