Mich. Comp. Laws § 141.473

Sec. 3. (1) The health and safety fund is created in the state treasury. (2) The state treasurer shall credit the health and safety fund with the portion of the proceeds from the excise tax on cigarettes authorized to be deposited into the health and safety fund under section 12 of the tobacco products tax act, 1993 PA 327, MCL 205.432.