With the exception of matters regarding Alcoholic Beverage Control, medical cannabis dispensaries, native wine and spirits, and Department actions related to Ad Valorem Tax; a taxpayer or person in disagreement with an assessment, refund, or other appealable action of the Department may request a hearing before the Review Board. Three members of the Review Board shall constitute a quorum and may hear any matter before the Review Board; however, an appeal of the intent to revoke, suspend, or order for seizure or surrender of a permit, tag, or title may be heard by a panel of the Review Board or by a hearing officer.
35 Miss. Code. R. 1-01-801