SEC. 67-1-18. Disposal of seized property by state tax commission.
Any alcoholic beverage or raw material seized under the authority of this chapter or Chapter 31 of Title 97, Mississippi Code of 1972, shall be submitted to the custody of the Mississippi State Tax Commission for disposition.
The commission shall not dispose of any alcoholic beverage or raw material without first having a hearing with reasonable notice to all individuals having an interest in said property and an opportunity for them to appear and establish their right or claim to the property. Upon hearing the evidence, the commission shall issue its order requiring the alcoholic beverages or raw materials to be released to an interested party, sold for the benefit of the state or destroyed.
If the commission orders the property, other than alcoholic beverages, sold, then the same shall be sold to the highest bidder, such bidder being any person, firm or government agency. The offer for sale shall be made to not less than three (3) qualified prospective buyers, by mailing them an invitation to bid, which shall describe the property, terms of sale, method of delivery, manner of bidding and fixing a time of not more than fifteen (15) days from the date of invitation for opening of bids received by the commission.
All bids and payment shall be made in the manner as prescribed by the commission. Bids, after opening, shall be subject to public inspection.
If the commission orders the sale of seized alcoholic beverages, it may place such alcoholic beverages in the state inventory to be sold to authorized retailers in the same manner as other alcoholic beverages in the state inventory are sold.
SOURCES: Laws, 1984, ch. 424, Sec. 2, eff from and after passage (approved April 23, 1984).