Act
Tobacco products tax act
- Mich. Comp. Laws § 205.421— Short title
- Mich. Comp. Laws § 205.422— Definitions
- Mich. Comp. Laws § 205.423— Purchase, possession, importation, acquisition for resale or sale of tobacco product; remote retail sale; unclassified acquirer; license required; fees; disc or marker attached to vending machine; proof to be furnished with application; surety bond; financial statement; display of license; secondary wholesaler, vending machine operator, and wholesaler requirements
- Mich. Comp. Laws § 205.423a— Sale of tobacco product by creditor with security interest; application; "creditor" and "security interest" defined
- Mich. Comp. Laws § 205.424— Expiration, return, reissue, and renewal of license
- Mich. Comp. Laws § 205.425— Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing
- Mich. Comp. Laws § 205.425a— Procurement of stamps; designs, denominations, and forms; request for proposal
- Mich. Comp. Laws § 205.425b— Advising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information
- Mich. Comp. Laws § 205.426— Records and statements; markings required on shipping case, box, or container; examination of records; invoices or bills of lading in possession of transporter; transporter license required; exceptions
- Mich. Comp. Laws § 205.426a— Disbursement of stamps to wholesaler or unclassified acquirer; affixing stamp; resale of package or cigarette; inspection or inventory; exchanging or discontinuing unaffixed stamps; accepting, purchasing, or borrowing unaffixed stamps; appointment of stamping agent to affix stamps to individual packages; limitation; inquiries from department of state police
- Mich. Comp. Laws § 205.426b— Issuance of stamps to wholesaler or unclassified acquirer
- Mich. Comp. Laws § 205.426c— Acquisition of cigarettes from nonparticipating manufacturer
- Mich. Comp. Laws § 205.426d— Sale of cigarettes by nonparticipating manufacturer; information to be provided to department; payment of equity assessment; prepayment; stamp; prohibited conduct; publication of list of compliant nonparticipating manufacturers; seizure or confiscation; violation; service of process; brand previously sold; audit or review; definitions
- Mich. Comp. Laws § 205.426e— Enforcement of tobacco product manufacturer's escrow accounts act; disclosure of information to attorney general; consolidation of information received pursuant to agreements with Indian tribes; disclosure of information otherwise confidential; information received as result of NPM adjustment settlement agreement
- Mich. Comp. Laws § 205.426f— Refusal to list or the removal of a tobacco product manufacturer from the director; exception; notice; deficiencies; demand for hearing; written order; appeal; definitions
- Mich. Comp. Laws § 205.427— Levy of tax on sale of tobacco products and modified risk tobacco products; federal order; notification of rescission, withdrawal, or expiration of federal order; filing return; payment of tax; importation or acquisition of tobacco product; tax abatement or refund; reimbursement by adding to price of tobacco product; sale or transfer of unaffixed stamps by wholesaler or unclassified acquirer; prohibition; exchange of unaffixed stamps; inspection; reports; definitions
- Mich. Comp. Laws § 205.427a— Imposition of tax on consumer; intent of act
- Mich. Comp. Laws § 205.427b— Bad debt; deduction; definition
- Mich. Comp. Laws § 205.428— Personal liability for payment of tax; penalty; duties of manufacturer's representative; violations as felony; violations as misdemeanor; enforcement; exception; additional violations
- Mich. Comp. Laws § 205.429— Seizure and confiscation of contraband; investigation or search of vehicle; inventory statement of seized property; notice; publication; hearing; disposition of forfeited property; appeal; public sale; proceeds credited to general fund; other penalties not relieved; award and payment to person furnishing information; prohibited conduct by retailer; order
- Mich. Comp. Laws § 205.430— Defenses
- Mich. Comp. Laws § 205.431— Sale or solicitation of orders to be shipped, mailed, sent, or brought into state; license required; sales conducted through internet, by telephone, or mail-order transaction; affirmation; purchasers responsible to pay unpaid state taxes on cigars; sign; definitions
- Mich. Comp. Laws § 205.432— Disposition of proceeds from taxes, fees, and penalties; disbursements; use of funds for enforcement and administration of act
- Mich. Comp. Laws § 205.433— Administration of tax; rules; forms; additional taxes; appointment of special investigator
- Mich. Comp. Laws § 205.434— Requirements or prohibitions imposed by local units of government
- Mich. Comp. Laws § 205.435— Repeal of MCL 205.501 to 205.522
- Mich. Comp. Laws § 205.436— Conditional effective date