Section 30-3001-XLVII.7 - Disposal of Controlled Substances1. Any dispensing physician authorized to possess controlled substances in the course of his/her professional practice or the course of their business may dispose of any expired, excess or unwanted controlled substances by contacting and utilizing the services of a reverse distributor as defined by the Federal Drug Enforcement Administration. Any such reverse distributor must hold a valid Certificate of Registration Number issued by the Federal Drug Enforcement Administration and the Mississippi Board of Pharmacy. All records of the disposal of controlled substances shall be maintained for a period of two (2) years.2. A dispensing physician facility permitted by the Mississippi Board of Pharmacy in which controlled substances are administered to patients, may make on-premises destruction of controlled substances provided:a. The controlled substance is the remainder of a prepackaged single dosage unit or unit of use.b. At least part of the unit dose or unit of use was administered.c. The destruction is recorded showing: ii. The amount of the drug which was administered and the amount of the drug which was destroyed; iii. The time and the date of destruction;iv. The name of the patient;v. The name of the person administering the drug;vi. The signature of the person (physician or nurse) making the destruction;vii. The signature of a second person who witnessed the destruction.d. The record of the destruction is maintained by the facility.e. A single dosage unit or any unit of use of a controlled substance which (1) is broken, (2) becomes contaminated, (3) or for any reason cannot be used, may be destroyed on premise provided the destruction is documented.3. Except as provided for in this ARTICLE, no controlled substance may be destroyed or disposed of by a permitee without written permission of the Regional Director of the Federal Drug Enforcement Administration.30 Miss. Code. R. 3001-XLVII.7