2 Miss. Code. R. 1-3-13-110.04
Current through December 10, 2024
In addition to other remedies for the collection of assessments, the Commissioner shall have a special lien on cotton which shall be superior to any other lien provided by law. Provided, however, that the buyer of cotton shall take free of such lien if the has not received written notice of such lien from the Commissioner, or if he has paid for such cotton by a check in which the Department is named as joint payee. Failure to make the Department a joint payee shall make the buyer of cotton liable for such assessments and/or penalties. A buyer of cotton other than a person buying cotton from the grower takes free of such lien.
2 Miss. Code. R. 1-3-13-110.04