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SB2873 • 2026

Cigarettes and ENDS products; provide administrative forfeiture procedures for.

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.

Crime
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Boyd
Last action
2026-03-13
Official status
Law
Effective date
July 1, 20

Plain English Breakdown

The bill summary and digest do not provide detailed information about specific procedural steps or outcomes beyond what is stated in the code excerpts.

Cigarettes and ENDS Products; Administrative Forfeiture Procedures

This act creates new sections of the Mississippi Code to provide administrative procedures for forfeiting cigarettes and electronic nicotine delivery systems (ENDS) products when seized by law enforcement.

What This Bill Does

  • Creates a process for seizing and forfeiting cigarettes worth up to $20,000 if they are taken by law enforcement.
  • Requires the seizing agency to notify the property owner about the seizure through mail or publication in newspapers.
  • Allows people who claim an interest in seized property to file a petition within 30 days to contest the forfeiture.
  • Specifies that if no one contests the forfeiture, the property will be declared forfeited and used according to state rules.
  • Applies similar procedures for ENDS products worth up to $20,000 when seized by law enforcement.

Who It Names or Affects

  • People who own cigarettes or ENDS products that are seized by law enforcement.
  • Law enforcement agencies responsible for seizing and forfeiting property.
  • Courts where petitions to contest forfeiture can be filed.

Terms To Know

Forfeiture
The legal process of taking away someone's property because it was used in a crime or is illegal.
ENDS products
Electronic devices that heat nicotine and other chemicals to create vapor, such as e-cigarettes.

Limits and Unknowns

  • The act does not specify what happens if the property owner cannot be found or notified.
  • It is unclear how these procedures will affect people who accidentally have illegal items without knowing it.
  • The bill only applies to cigarettes and ENDS products worth up to $20,000.

Bill History

  1. 2026-03-13 Mississippi Legislative Bill Status System

    03/13 Approved by Governor

  2. 2026-03-09 Mississippi Legislative Bill Status System

    03/09 (S) Enrolled Bill Signed

  3. 2026-03-09 Mississippi Legislative Bill Status System

    03/09 (H) Enrolled Bill Signed

  4. 2026-03-06 Mississippi Legislative Bill Status System

    03/06 (H) Returned For Enrolling

  5. 2026-03-05 Mississippi Legislative Bill Status System

    03/05 (H) Passed

  6. 2026-03-03 Mississippi Legislative Bill Status System

    03/03 (H) Title Suff Do Pass

  7. 2026-02-06 Mississippi Legislative Bill Status System

    02/06 (H) Referred To Ways and Means

  8. 2026-02-06 Mississippi Legislative Bill Status System

    02/06 (S) Transmitted To House

  9. 2026-02-05 Mississippi Legislative Bill Status System

    02/05 (S) Immediate Release

  10. 2026-02-05 Mississippi Legislative Bill Status System

    02/05 (S) Passed

  11. 2026-02-02 Mississippi Legislative Bill Status System

    02/02 (S) Title Suff Do Pass

  12. 2026-01-19 Mississippi Legislative Bill Status System

    01/19 (S) Referred To Finance

Official Summary Text

Cigarettes and ENDS products; provide administrative forfeiture procedures for.

Current Bill Text

Read the full stored bill text 
S. B. No. 2873 *SS26/R1206.1* ~ OFFICIAL ~ G1/2
26/SS26/R1206.1
PAGE 1 (icj\tb)

To: Finance
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Boyd

SENATE BILL NO. 2873

AN ACT TO CREATE NEW SECTION 75-101-7.1, MISSISSIPPI CODE OF 1
1972, TO PROVIDE ADMINISTRATIVE FORFEITURE PROCEDURES FOR 2
CIGARETTES; TO CREATE NEW SECTION 75-102-3, MISSISSIPPI CODE OF 3
1972, TO PROVIDE ADMINISTRATIVE FORFEITURE PROCEDURES FOR ENDS 4
PRODUCTS; AND FOR RELATED PURPOSES. 5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 6
SECTION 1. The following shall be codified as Section 7
75-101-7.1, Mississippi Code of 1972: 8
75-101-7.1. (1) When any cigarette, the value of which does 9
not exceed Twenty Thousand Dollars ($20,000.00), is seized under 10
this chapter, the property may be forfeited by the administrative 11
forfeiture procedures provided for in this section. 12
(2) The attorney for or any representative of the seizing 13
agency shall provide notice of intention to forfeit the seized 14
property administratively, either by certified mail, return 15
receipt requested, or by personal delivery, to the owner of the 16
premises from which the property was seized. 17
(3) If notice of intention to forfeit the seized property 18
administratively cannot be given as provided in subsection (2) of 19
S. B. No. 2873 *SS26/R1206.1* ~ OFFICIAL ~
26/SS26/R1206.1
PAGE 2 (icj\tb)

this section because of refusal, failure to claim, insufficient 20
address or any other reason, the attorney for or representative of 21
the seizing law enforcement agency shall provide notice by 22
publication in a newspaper of general circulation in the county in 23
which the seizure occurred for once a week for three (3) 24
consecutive weeks. 25
(4) Notice pursuant to subsections (2) and (3) of this 26
section shall include the following information: 27
(a) A description of the property; 28
(b) The approximate value of the property; 29
(c) The date and place of the seizure; 30
(d) The instructions for filing a request for judicial 31
review; and 32
(e) A statement that the property will be forfeited to 33
the seizing agency if a request for judicial review is not timely 34
filed. 35
(5) Any person claiming an interest in property which is the 36
subject of a notice under this section may, within thirty (30) 37
days after receipt of the notice or of the date of the first 38
publication of the notice, file a petition to contest forfeiture 39
signed by the claimant in the county court, if a county court 40
exists, or otherwise in the circuit court of the county in which 41
the seizure is made or the county in which the criminal 42
prosecution is brought, in order to claim an interest in the 43
property. Upon the filing of the petition and the payment of the 44
S. B. No. 2873 *SS26/R1206.1* ~ OFFICIAL ~
26/SS26/R1206.1
PAGE 3 (icj\tb)

filing fees, service of the petition shall be made on the attorney 45
for or representative of the seizing agency, and the proceedings 46
shall thereafter be governed by the rules of civil procedure. 47
(6) If no petition to contest forfeiture is timely filed, 48
the attorney for or any representative of the seizing agency, as 49
applicable, shall prepare a written declaration of forfeiture of 50
the subject property and the forfeited property shall be used, 51
distributed, or disposed of in accordance with this chapter. 52
(7) The cost of the seizure, forfeiture and destruction must 53
be borne by the person from whom the cigarettes are confiscated. 54
SECTION 2. The following shall be codified as Section 55
75-102-3, Mississippi Code of 1972: 56
75-102-3. (1) When any ENDS product, the value of which 57
does not exceed Twenty Thousand Dollars ($20,000.00), is seized 58
under this chapter, the property may be forfeited by the 59
administrative forfeiture procedures provided for in this section. 60
(2) The attorney for or any representative of the seizing 61
agency shall provide notice of intention to forfeit the seized 62
property administratively, either by certified mail, return 63
receipt requested, or by personal delivery, to the owner of the 64
premises from which the property was seized. 65
(3) If notice of intention to forfeit the seized property 66
administratively cannot be given as provided in subsection (2) of 67
this section because of refusal, failure to claim, insufficient 68
address or any other reason, the attorney for or representative of 69
S. B. No. 2873 *SS26/R1206.1* ~ OFFICIAL ~
26/SS26/R1206.1
PAGE 4 (icj\tb)

the seizing law enforcement agency shall provide notice by 70
publication in a newspaper of general circulation in the county in 71
which the seizure occurred for once a week for three (3) 72
consecutive weeks. 73
(4) Notice pursuant to subsections (2) and (3) of this 74
section shall include the following information: 75
(a) A description of the property; 76
(b) The approximate value of the property; 77
(c) The date and place of the seizure; 78
(d) The instructions for filing a request for judicial 79
review; and 80
(e) A statement that the property will be forfeited to 81
the seizing agency if a request for judicial review is not timely 82
filed. 83
(5) Any person claiming an interest in property which is the 84
subject of a notice under this section may, within thirty (30) 85
days after receipt of the notice or of the date of the first 86
publication of the notice, file a petition to contest forfeiture 87
signed by the claimant in the county court, if a county court 88
exists, or otherwise in the circuit court of the county in which 89
the seizure is made or the county in which the criminal 90
prosecution is brought, in order to claim an interest in the 91
property. Upon the filing of the petition and the payment of the 92
filing fees, service of the petition shall be made on the attorney 93
S. B. No. 2873 *SS26/R1206.1* ~ OFFICIAL ~
26/SS26/R1206.1
PAGE 5 (icj\tb)
ST: Cigarettes and ENDS products; provide
administrative forfeiture procedures for.
for or representative of the seizing agency, and the proceedings 94
shall thereafter be governed by the rules of civil procedure. 95
(6) If no petition to contest forfeiture is timely filed, 96
the attorney for or any representative of the seizing agency, as 97
applicable, shall prepare a written declaration of forfeiture of 98
the subject property and the forfeited property shall be used, 99
distributed, or disposed of in accordance with this chapter. 100
(7) The cost of such seizure, forfeiture, and destruction 101
shall be borne by the person from whom the ENDS products are 102
confiscated. 103
SECTION 3. This act shall take effect and be in force from 104
and after July 1, 2026. 105