House Bill 37

AN ACT TO AUTHORIZE LAW ENFORCEMENT OFFICERS TO SEIZE TOBACCO FOUND IN MISSISSIPPI THAT IS DETERMINED TO BE THE PRODUCT OF CERTAIN ILLEGAL ACTS IF THE LAW ENFORCEMENT OFFICER ESTIMATES THAT THE RETAIL VALUE OF THE PROPERTY SEIZED IS $15,000.00 OR MORE; 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 $15,000.00 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 IF THE TOBACCO RECEIVED FROM A LAW ENFORCEMENT OFFICER HAS AN ESTIMATED RETAIL VALUE IN EXCESS OF $1,000,000.00, THE STATE AUDITOR MAY, UPON THE REQUEST OF THE CHAIRMAN OF THE STATE TAX COMMISSION, ASSIST IN CONDUCTING THE INVESTIGATION, INVENTORY, APPRAISAL AND SALE OF THE TOBACCO RECEIVED; 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 THAT IT IS NOT EQUAL TO THE REASONABLE VALUE OF THE PROPERTY BEING SOLD 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, BECAUSE OF THE VOLUME PURCHASE, THE PURCHASER IS UNABLE TO STAMP OR DISPOSE OF THE TOBACCO WITHIN THE 72-HOUR TIME PERIOD, THE CHAIRMAN OF THE STATE TAX COMMISSION MAY EXTEND SUCH TIME PERIOD; 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 PROVIDE THAT IF, BECAUSE OF THE VOLUME OF THE PURCHASE, THE PURCHASER IS UNABLE TO STAMP OR DISPOSE OF THE CIGARETTES WITHIN THE 72-HOUR TIME PERIOD, THE CHAIRMAN OF THE STATE TAX COMMISSION MAY EXTEND SUCH TIME PERIOD; 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

• William J. McCoy

  Sponsor

• Senate floor amendmentAdopted

  Adopted Jun 28

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

In the House of Representatives Jun 28

1. Jun 28Referred to the House committee on Ways and Means
2. Reported from committee in the House: title sufficient, do pass
3. Passed the House

In the Senate Jun 28

1. Jun 28Released in the House to be sent on at once
2. Sent to the Senate
3. Referred to the Senate committee on Finance
4. Reported from committee in the Senate: title sufficient, do pass
5. Amended in the Senate
6. Passed the Senate as amended

Back in the House of Representatives Jun 29 – Jun 30

1. Jun 29Released in the Senate to be sent on at once
2. Returned to the House to concur in the Senate's amendments
3. Concurred in the House in the Senate's amendments
4. Jun 30Enrolled bill signed in the House

To the Governor Jun 30

1. Jun 30Enrolled bill signed in the Senate
2. Approved by the Governor