Sec. 7a. It is the intent of this act to impose the tax levied under this act upon the consumer of the tobacco products by requiring the consumer to pay the tax at the specified rate.
Mich. Comp. Laws § 205.427a
Imposition of tax on consumer; intent of act
Applied in 2 court decisions — leading case 260 Mich. App. 1 - S Abraham & Sons, Inc. v. Department of Treasury Gitzen Co. (2004)
Most recently applied in 321 Mich. App. 471 - Davor Vulic v. Department of Treasury (September 2017)
Add. 1997, Act 187, Imd
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.