Sec. 4.
Each license issued under section 3 expires on the June 30 next succeeding the date of issuance unless revoked by the department, unless the business for which the license was issued changes ownership, or unless the holder of the license removes the business from the location covered by the license. Upon expiration of the license, revocation of the license, change of ownership of the business, or removal of the business from the location covered by the license, the holder of the license immediately shall return the license to the department. If a business moves to another location, the license may be reissued for the new location for the balance of the unexpired term without payment of an additional fee. The holder of each license may renew that license for another 1-year period by filing an application accompanied by the applicable fee with the department before the expiration date of that license.
History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 2022, Act 171, Imd. Eff. July 21, 2022
Structure Michigan Compiled Laws
Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)
Section 205.421 - Short Title.
Section 205.422 - Definitions.
Section 205.424 - Expiration, Return, Reissue, and Renewal of License.
Section 205.425a - Procurement of Stamps; Designs, Denominations, and Forms; Request for Proposal.
Section 205.426b - Issuance of Stamps to Wholesaler or Unclassified Acquirer.
Section 205.426c - Acquisition of Cigarettes From Nonparticipating Manufacturer.
Section 205.427a - Imposition of Tax on Consumer; Intent of Act.
Section 205.427b - Bad Debt; Deduction; Definition.
Section 205.434 - Requirements or Prohibitions Imposed by Local Units of Government.