MS SB2105

Amends Mississippi Code to allow light wine and beer to be seized and disposed of using the same procedures as alcoholic beverages when taxes have not been paid, when possessed illegally in dry counties, or when manufactured or sold without required permits.

Transfers authority for seizure and disposal of light wine and beer from justice court proceedings to the Department of Revenue, which must provide notice and opportunity for interested parties to claim the property before disposition.

Establishes a 15-day appeal deadline for persons with an interest in seized light wine or beer to request a hearing before the Board of Tax Appeals to establish their right or claim to the property.

Clarifies that light wine or beer found in violation of dry county prohibitions (Sections 67-3-13), manufacturing without permit requirements (Section 67-3-15), or retail possession without permits (Section 67-3-57) shall be seized under the Department of Revenue's procedures.

Modifies Section 27-71-335 to eliminate detailed justice court seizure and forfeiture procedures, instead referencing the uniform disposal process established in Section 67-1-18 for all seized beverages and raw materials.