Michigan Compiled Laws
Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)
Section 205.421 - Short Title.

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, 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...

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 Sta...

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; Se...

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...

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...

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 F...

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...

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.