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Section 205.421 - Short Title. - Sec. 1. This act shall be known and may be...
Section 205.422 - Definitions. - Sec. 2. As used in this act: (a) "Cigar" means...
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 Applicat... - Sec. 3. (1) Except as otherwise provided in section 3a...
Section 205.423a - Sale of Tobacco Product by Creditor With Security Interest; Application; "Creditor" and "Security Interest" Defined. - Sec. 3a. (1) A creditor that acquires a tobacco product...
Section 205.424 - Expiration, Return, Reissue, and Renewal of License. - Sec. 4. Each license issued under section 3 expires on...
Section 205.425 - Failure to Comply With Act; Suspension, Revocation, or Refusal to Issue or Renew License; Hearing. - Sec. 5. (1) The department may suspend, revoke, or refuse...
Section 205.425a - Procurement of Stamps; Designs, Denominations, and Forms; Request for Proposal. - Sec. 5a. (1) The department shall procure stamps as needed...
Section 205.425b - Advising Stamping Agents of License Suspension, Revocation, Nonrenewal, or Reinstatement; Disclosure of Information. - Sec. 5b. The department shall advise all stamping agents of...
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. - Sec. 6. (1) A manufacturer, wholesaler, secondary wholesaler, vending machine...
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 Sta... - Sec. 6a. (1) A wholesaler or unclassified acquirer may apply...
Section 205.426b - Issuance of Stamps to Wholesaler or Unclassified Acquirer. - Sec. 6b. (1) Upon proper request in the form and...
Section 205.426c - Acquisition of Cigarettes From Nonparticipating Manufacturer. - Sec. 6c. (1) Every nonparticipating manufacturer whose cigarettes are sold...
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; Se... - Sec. 6d. (1) Before commencing sales of cigarettes in this...
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... - Sec. 6e. (1) Notwithstanding any law to the contrary, the...
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. - Sec. 6f. (1) This section establishes and sets forth the...
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... - Sec. 7. (1) Subject to subsection (2), a tax is...
Section 205.427a - Imposition of Tax on Consumer; Intent of Act. - Sec. 7a. It is the intent of this act to...
Section 205.427b - Bad Debt; Deduction; Definition. - Sec. 7b. (1) A licensee may deduct the amount of...
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. - Sec. 8. (1) A person, other than a licensee, is...
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 F... - Sec. 9. (1) A tobacco product held, owned, possessed, transported,...
Section 205.430 - Defenses. - Sec. 10. The seizure, forfeiture, sale, or destruction of a...
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... - Sec. 11. (1) A person, not licensed under this act...
Section 205.432 - Disposition of Proceeds From Taxes, Fees, and Penalties; Disbursements; Use of Funds for Enforcement and Administration of Act. - Sec. 12. (1) The proceeds derived from the payment of...
Section 205.433 - Administration of Tax; Rules; Forms; Additional Taxes; Appointment of Special Investigator. - Sec. 13. (1) The tax imposed by this act shall...
Section 205.434 - Requirements or Prohibitions Imposed by Local Units of Government. - Sec. 14. Notwithstanding any other provision of law, beginning on...
Section 205.435 - Repeal of MCL 205.501 to 205.522. - Sec. 15. (1) Act No. 265 of the Public Acts...
Section 205.436 - Conditional Effective Date. - Sec. 16. This act shall not take effect unless Senate...