Mississippi Code Title 45. Public Safety and Good Order § 45-9-131

(1) Upon approval of the governing authority of the municipality or county, a member of any municipal or county law enforcement agency who retires under any state retirement system or leaves such employment after being employed for ten (10) continuous years of service may be allowed to purchase, as his or her personal property, one (1) sidearm which was issued to the law enforcement officer by the law enforcement agency from which he or she retired or by whom he or she was employed at the time of death. The governing authority of the municipality or county that employed the member of the law enforcement agency shall determine an agreed-upon price to be paid for the sidearm.

(2) Except as otherwise provided in subsection (4) of this section, upon approval of the director of a state agency, board or commission, a law enforcement officer employed by a state agency, board or commission who retires under any state retirement system may be allowed to purchase, as his or her personal property, one (1) sidearm which was issued to the law enforcement officer by a state agency, board or commission. The state agency, board or commission that employed the law enforcement officer shall determine an agreed-upon price to be paid for the sidearm.

(3) Except as otherwise provided in subsection (4) of this section and subject to the satisfactory completion of any required background checks, the next of kin of a law enforcement officer who is killed in the line of duty is authorized to purchase the sidearm that was issued to the officer. The amount to be paid for any sidearm purchased under the authority of this subsection shall be an agreed-upon price as determined by the appropriate governmental authority who employed the officer.

(4) This section does not apply to a law enforcement officer employed by the Department of Public Safety or a beneficiary of a law enforcement officer employed by the Department of Public Safety, who, pursuant to Section 45-3-51, may retain one (1) sidearm upon the officer's retirement or death in the line of duty.