Cigarettes and ENDS products; provide administrative forfeiture procedures for., the official text

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Finance

By: Senator(s) Boyd

Senate Bill 2873

(As Sent to Governor)

AN ACT TO CREATE NEW SECTION 75-101-7.1, MISSISSIPPI CODE OF
1972, TO PROVIDE ADMINISTRATIVE FORFEITURE PROCEDURES FOR CIGARETTES; TO CREATE
NEW SECTION 75-102-3, MISSISSIPPI CODE OF 1972, TO PROVIDE ADMINISTRATIVE
FORFEITURE PROCEDURES FOR ENDS PRODUCTS; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1.  The
following shall be codified as Section 75-101-7.1, Mississippi Code of 1972:

75-101-7.1.  (1)
When any cigarette, the value of which does not exceed Twenty Thousand Dollars
($20,000.00), is seized under this chapter, the property may be forfeited by
the administrative forfeiture procedures provided for in this section.

(2)  The attorney for or any
representative of the seizing agency shall provide notice of intention to
forfeit the seized property administratively, either by certified mail, return
receipt requested, or by personal delivery, to the owner of the premises from
which the property was seized.

(3)  If notice of intention
to forfeit the seized property administratively cannot be given as provided in
subsection (2) of this section because of refusal, failure to claim,
insufficient address or any other reason, the attorney for or representative of
the seizing law enforcement agency shall provide notice by publication in a
newspaper of general circulation in the county in which the seizure occurred
for once a week for three (3) consecutive weeks.

(4)  Notice pursuant to
subsections (2) and (3) of this section shall include the following information:

(a)  A description of
the property;

(b)  The approximate
value of the property;

(c)  The date and place
of the seizure;

(d)  The instructions
for filing a request for judicial review; and

(e)  A statement that
the property will be forfeited to the seizing agency if a request for judicial
review is not timely filed.

(5)  Any person claiming an
interest in property which is the subject of a notice under this section may,
within thirty (30) days after receipt of the notice or of the date of the first
publication of the notice, file a petition to contest forfeiture signed by the
claimant in the county court, if a county court exists, or otherwise in the
circuit court of the county in which the seizure is made or the county in which
the criminal prosecution is brought, in order to claim an interest in the
property.  Upon the filing of the petition and the payment of the filing fees,
service of the petition shall be made on the attorney for or representative of
the seizing agency, and the proceedings shall thereafter be governed by the
rules of civil procedure.

(6)  If no petition to
contest forfeiture is timely filed, the attorney for or any representative of
the seizing agency, as applicable, shall prepare a written declaration of
forfeiture of the subject property and the forfeited property shall be used,
distributed, or disposed of in accordance with this chapter.

(7)  The cost of the
seizure, forfeiture and destruction must be borne by the person from whom the
cigarettes are confiscated.

SECTION 2.  The
following shall be codified as Section 75-102-3, Mississippi Code of 1972:

75-102-3.  (1)  When
any ENDS product, the value of which does not exceed Twenty Thousand Dollars
($20,000.00), is seized under this chapter, the property may be forfeited by
the administrative forfeiture procedures provided for in this section.

(2)  The attorney for or any
representative of the seizing agency shall provide notice of intention to
forfeit the seized property administratively, either by certified mail, return
receipt requested, or by personal delivery, to the owner of the premises from
which the property was seized.

(3)  If notice of intention
to forfeit the seized property administratively cannot be given as provided in
subsection (2) of this section because of refusal, failure to claim,
insufficient address or any other reason, the attorney for or representative of
the seizing law enforcement agency shall provide notice by publication in a
newspaper of general circulation in the county in which the seizure occurred
for once a week for three (3) consecutive weeks.

(4)  Notice pursuant to
subsections (2) and (3) of this section shall include the following
information:

(a)  A description of
the property;

(b)  The approximate
value of the property;

(c)  The date and place
of the seizure;

(d)  The instructions
for filing a request for judicial review; and

(e)  A statement that
the property will be forfeited to the seizing agency if a request for judicial
review is not timely filed.

(5)  Any person claiming an
interest in property which is the subject of a notice under this section may,
within thirty (30) days after receipt of the notice or of the date of the first
publication of the notice, file a petition to contest forfeiture signed by the
claimant in the county court, if a county court exists, or otherwise in the
circuit court of the county in which the seizure is made or the county in which
the criminal prosecution is brought, in order to claim an interest in the
property.  Upon the filing of the petition and the payment of the filing fees,
service of the petition shall be made on the attorney for or representative of
the seizing agency, and the proceedings shall thereafter be governed by the
rules of civil procedure.

(6)  If no petition to contest
forfeiture is timely filed, the attorney for or any representative of the
seizing agency, as applicable, shall prepare a written declaration of
forfeiture of the subject property and the forfeited property shall be used,
distributed, or disposed of in accordance with this chapter.

(7)  The cost of such
seizure, forfeiture, and destruction shall be borne by the person from whom the
ENDS products are confiscated.

SECTION 3.  This act
shall take effect and be in force from and after July 1, 2026.