House Concurrent Resolution 142

A CONCURRENT RESOLUTION SUSPENDING THE DEADLINES FOR THE PURPOSE OF REQUESTING THE DRAFTING, AND THE INTRODUCTION, CONSIDERATION AND PASSAGE, OF A BILL ENTITLED "AN ACT TO AUTHORIZE LAW ENFORCEMENT OFFICERS TO SEIZE TOBACCO FOUND IN MISSISSIPPI THAT IS DETERMINED TO BE THE PRODUCT OF CERTAIN ILLEGAL ACTS; TO PROVIDE THAT TOBACCO THAT IS A PRODUCT OF AN ILLEGAL ACT SHALL BE CONTRABAND GOODS FORFEITED TO THE STATE OF MISSISSIPPI; TO PROVIDE THAT IF THE VALUE OF SUCH TOBACCO IS $100.00 OR MORE, THE CUSTODY OF THE TOBACCO SHALL BE TURNED OVER TO THE CHAIRMAN OF THE STATE TAX COMMISSION WHO SHALL HAVE AN INVENTORY AND APPRAISAL OF THE TOBACCO PREPARED; TO PROVIDE THAT WHERE SUCH TOBACCO REPRESENTS MULTIPLE SEIZURES OR ONE OR MORE SEIZURES WHERE THERE ARE MULTIPLE PERSONS OR OWNERS HAVING A POTENTIAL INTEREST IN THE TOBACCO SEIZED, THE CHAIRMAN OF THE STATE TAX COMMISSION MAY INVENTORY, APPRAISE AND PROCEED WITH THE FORFEITURE AND SALE OF THE TOBACCO BASED ON EACH SPECIFIC SEIZURE, PROBABLE COMMON INTEREST OR OWNERSHIP OF THE TOBACCO OR A COMBINATION THEREOF; TO PROVIDE THAT NOTICE OF THE SEIZURE AND THE IMPENDING FORFEITURE OF THE TOBACCO SHALL BE GIVEN IN WRITING FOR FIVE DAYS AT THREE PLACES IN THE COUNTY WHERE THE TOBACCO WAS SEIZED; TO PROVIDE THAT THE NOTICE SHALL DESCRIBE THE PROPERTY, STATE THE TIME AND PLACE AND CAUSE OF SEIZURE AND GIVE THE NAME AND PLACE OF RESIDENCE, IF KNOWN, OF THE PERSON FROM WHOM THE PROPERTY WAS SEIZED, AND SHALL REQUIRE ANY PERSON CLAIMING THE PROPERTY TO APPEAR AND MAKE SUCH CLAIMS IN WRITING, WITHIN FIVE DAYS FROM THE DATE OF THE FIRST POSTING OF THE NOTICE; TO PROVIDE THAT THE CHAIRMAN OF THE STATE TAX COMMISSION SHALL DELIVER A COPY OF THE NOTICE TO THE PERSON OR PERSONS FROM WHOM THE PROPERTY WAS SEIZED, AND ALSO TO THE OWNER, IF KNOWN; TO PROVIDE THAT ANY PERSON CLAIMING THE SEIZED TOBACCO WITHIN THE TIME SPECIFIED IN THE NOTICE MAY FILE A CLAIM AND BOND WITH THE CHAIRMAN OF THE STATE TAX COMMISSION; TO PROVIDE THAT IF A CLAIM AND BOND IS FILED WITH THE CHAIRMAN OF THE STATE TAX COMMISSION, THE CHAIRMAN SHALL TRANSMIT THE SAME WITH THE DUPLICATE LIST OR DESCRIPTION OF THE PROPERTY SEIZED TO THE COUNTY ATTORNEY OF THE COUNTY OR THE DISTRICT ATTORNEY OF THE DISTRICT IN WHICH SUCH SEIZURE WAS MADE, AND THE COUNTY ATTORNEY OR DISTRICT ATTORNEY, AS THE CASE MAY BE, SHALL PROSECUTE THE CASE TO SECURE THE FORFEITURE OF THE PROPERTY IN THE COURT HAVING JURISDICTION UNDER THE STATE TOBACCO TAX LAW; TO PROVIDE THAT IF NO CLAIM IS FILED WITH THE CHAIRMAN OF THE STATE TAX COMMISSION, AND NO BOND IS GIVEN WITHIN THE TIME SPECIFIED, THE TOBACCO SHALL BE FORFEITED WITHOUT FURTHER PROCEEDINGS AND SHALL BE SOLD; TO PROVIDE THAT THE TOBACCO SHALL BE OFFERED FOR SALE BY THE CHAIRMAN OF THE STATE TAX COMMISSION AT PUBLIC AUCTION TO THE HIGHEST BIDDER AFTER ADVERTISEMENT; TO PROVIDE THAT THE CHAIRMAN OF THE STATE TAX COMMISSION MAY REJECT THE HIGHEST BID IF HE DETERMINES IT IS INADEQUATE AND REQUEST ANOTHER BID OR MAY OFFER THE PROPERTY FOR SALE IN SMALLER LOTS; TO PROVIDE FOR THE DISTRIBUTION OF THE PROCEEDS RECEIVED FROM ANY SUCH SALE; TO PROVIDE THAT A PURCHASER OF CIGARETTES AT SUCH A SALE SHALL, WITHIN 72 HOURS FROM RECEIPT OF THE CIGARETTES FROM THE STATE TAX COMMISSION, CAUSE MISSISSIPPI CIGARETTE STAMPS TO BE AFFIXED TO THE CIGARETTES PURCHASED OR SHIP THE CIGARETTES TO A LOCATION OUTSIDE THE STATE OF MISSISSIPPI; TO PROVIDE THAT IF THE PURCHASER IS A LICENSED WHOLESALER WHO IS A QUALIFIED INTERSTATE DEALER UNDER THE STATE TOBACCO TAX LAW, HE WILL HAVE THE OPTION OF PLACING THE CIGARETTES IN HIS SEGREGATED STOCK FOR INTERSTATE BUSINESS WITHIN THE SAME 72-HOUR PERIOD WITHOUT AFFIXING MISSISSIPPI CIGARETTE STAMPS TO THE CIGARETTES; TO PROVIDE THAT IF THE PURCHASER MAINTAINS A BONDED WAREHOUSE UNDER THE STATE TOBACCO TAX LAW, THE PURCHASER WILL HAVE THE OPTION OF PLACING THE CIGARETTES IN THE BONDED WAREHOUSE WITHIN THE 72-HOUR PERIOD WITHOUT AFFIXING MISSISSIPPI CIGARETTE STAMPS TO THE CIGARETTES; TO AUTHORIZE THE STATE TAX COMMISSION TO REQUIRE THE PURCHASER TO PROVIDE INFORMATION REGARDING THE DISPOSITION OF THE CIGARETTES PURCHASED AT THE SALE; TO AMEND SECTIONS 27-69-27, 27-69-53 AND 27-69-55, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PROVISIONS OF THIS ACT; AND FOR RELATED PURPOSES."

In the House of Representatives

• Percy W. Watson

  Sponsor

l9n doesn't hold this bill's text yet.

In the House of Representatives Jun 3

1. Jun 3Referred to the House committee on Rules
2. Died in committee in the House