Bill Text: MS SB2873 | 2026 | Regular Session | Enrolled
Bill Title: Cigarettes and ENDS products; provide administrative forfeiture procedures for.
Sponsorship: Partisan Bill (Republican 1)
Status: (Passed) 2026-03-13 - Approved by Governor [SB2873 Detail]
Download: Mississippi-2026-SB2873-Enrolled.html
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.
