There Is a Newer Version
of
the Michigan Compiled Laws
2012 Michigan Compiled Laws
Chapter 205 — TAXATION
Act 327 of 1993 — TOBACCO PRODUCTS TAX ACT (205.421 - 205.436)
- Section 205.421 — Short title.
- Section 205.422 — Definitions.
- Section 205.423 — Purchase, possession, acquisition for resale, or sale of tobacco product; license required; fees; disc or marker attached to vending machine; proof to be furnished with application; surety bond; financial statement.
- Section 205.424 — Expiration, return, reissue, and renewal of license.
- Section 205.425 — Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing.
- Section 205.425a — Procurement of stamps; designs, denominations, and forms; request for proposal.
- Section 205.425b — Advising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information.
- Section 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; permit for transportation of tobacco product.
- Section 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.
- Section 205.426b — Issuance of stamps to wholesaler or unclassified acquirer.
- Section 205.426c — Acquisition of cigarettes from nonparticipating manufacturer.
- Section 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.
- Section 205.427 — Levy of tax on sale of tobacco products; filing return; payment of tax; inventory; 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.
- Section 205.427a — Imposition of tax on consumer; intent of act.
- Section 205.427b — Bad debt; deduction; definition.
- Section 205.428 — Personal liability for payment of tax; penalty; duties of manufacturer's representative; violations as felony; violations as misdemeanor; enforcement; exception; additional violations.
- Section 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.
- Section 205.430 — Defenses.
- Section 205.431 — Sale or solicitation of orders to be shipped, mailed, sent, or brought into state; license required; separate offenses; sales conducted through internet, by telephone, or mail-order transaction; signage; definitions.
- Section 205.432 — Disposition of proceeds from taxes, fees, and penalties; disbursements; appropriations to certain departments.
- Section 205.433 — Administration of tax; rules; forms; additional taxes; appointment of special investigator.
- Section 205.434 — Requirements or prohibitions imposed by local units of government.
- Section 205.435 — Repeal of MCL 205.501 to 205.522.
- Section 205.436 — Conditional effective date.
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