MS SB2071

Amends Mississippi Code to allow seizure and disposal of light wine and beer through the same procedures used for alcoholic beverages when taxes are unpaid, beverages are possessed in dry counties, or manufacturing/retail permits are lacking.

Expands the Mississippi Department of Revenue's authority to handle seized light wine and beer alongside other alcoholic beverages, including options to sell seized property to the highest bidder or destroy it.

Establishes a 15-day appeal process before the Board of Tax Appeals for any person claiming an interest in seized light wine or beer, allowing them to request a hearing to establish their right to the property.

Clarifies that light wine and beer possessed in violation of dry county laws, manufactured without permits, or sold by unpermitted retailers must be seized and disposed of consistent with alcoholic beverage procedures outlined in Section 67-1-18.

Effective upon passage, making light wine and beer subject to the same enforcement and disposal mechanisms as other alcoholic beverages under Mississippi law.