MS SB2066

Modifies procedures for seizure and forfeiture of contraband cigarettes and tobacco products found in violation of Mississippi tax law.

Authorizes the commissioner to dispose of forfeited tobacco through sale to the highest bidder or destruction by burning or other method that renders tobacco unfit for consumption.

Requires purchasers of forfeited cigarettes at public auction to affix Mississippi cigarette stamps within 72 hours of receipt, with limited exceptions for interstate dealers and bonded warehouse operators.

Establishes a bidding process offering forfeited tobacco to at least three qualified prospective buyers with a maximum 15-day bidding period; if no reasonable response is received, the tobacco shall be destroyed.

Authorizes the commissioner to require purchasers to provide information regarding disposition of purchased cigarettes and to disclose that information to federal and state agencies.