Miss. Code § 63-23-7
Prior to disposition of an abandoned motor vehicle any automobile dealer, wrecker service or repair service owner, or any person on whose property such a vehicle is lawfully towed at the written request of a law enforcement officer, shall inquire of the State Tax Commission as to status of the vehicle in regard to the Mississippi Motor Vehicle Title Law. Said inquiry shall provide the description of the vehicle including the vehicle identification number. Upon request of the State Tax Commission, satisfactory evidence must be furnished as to abandonment in compliance with this chapter. Upon receipt of notification of the foregoing, the State Tax Commission shall advise any automobile dealer, wrecker service or repair service owner, or any person on whose property such a vehicle is lawfully towed at the written request of a law enforcement officer, of proper titling procedures, where indicated, depending upon method of disposition of the vehicle.
Miss. Code § 63-23-7