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2022 Michigan Compiled Laws
Chapter 205 - Taxation
Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)
AN ACT to provide for a tax upon the sale and distribution of tobacco products; to regulate and license manufacturers, wholesalers, secondary wholesalers, vending machine operators, unclassified acquirers, transportation companies, transporters, and retailers of tobacco products; to prescribe the powers and duties of the revenue division and the department of treasury in regard to tobacco products; to provide for the administration, collection, and disposition of the tax; to levy an assessment; to provide for the administration, collection, defense, and disposition of the assessment; to provide for the enforcement of this act; to provide for the appointment of special investigators as peace officers for the enforcement of this act; to prescribe penalties and provide remedies for the violation of this act; to make and supplement appropriations; and to repeal acts and parts of acts.
History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1997, Act 187, Imd. Eff. Dec. 30, 1997 ;-- Am. 2003, Act 285, Imd. Eff. Jan. 8, 2004 ;-- Am. 2012, Act 188, Imd. Eff. June 20, 2012
- Section 205.421 - Short Title.
- Section 205.422 - Definitions.
- Section 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.
- Section 205.423a - Sale of Tobacco Product by Creditor With Security Interest; Application; "Creditor" and "Security Interest" Defined.
- 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; Transporter License Required; Exceptions.
- 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 205.426e - 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.
- Section 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.
- Section 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.
- 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; Sales Conducted Through Internet, by Telephone, or Mail-Order Transaction; Affirmation; Purchasers Responsible to Pay Unpaid State Taxes on Cigars; Sign; Definitions.
- Section 205.432 - Disposition of Proceeds From Taxes, Fees, and Penalties; Disbursements; Use of Funds for Enforcement and Administration of Act.
- 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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