Michigan Compiled Laws
Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)
Section 205.425a - Procurement of Stamps; Designs, Denominations, and Forms; Request for Proposal.

Sec. 5a.
(1) The department shall procure stamps as needed in the various designs, denominations, and forms necessary as determined by the department. The department shall pay for the stamps.
(2) Not later than August 4, 2012, the department shall issue a request for proposal to acquire and use digital stamps that contain a unique nonrepeating code that can be read by a device that identifies the taxed product and also contain other security and enforcement features as determined by the department. The request for proposal must include a provision that requires the successful bidder on the proposal to share digital stamp technology so that handheld devices, including, but not limited to, smartphones, can be readily utilized in furtherance of the implementation of the use of digital stamps and so that the technology and equipment used by the stamping agents to affix the stamp to the product can be supplied, as may be permitted by the department, by the successful bidder on the proposal or by any other providers. The request for proposal must also include a provision permitting the department to manage or restrict access rights to all or part of the information contained within, or accessible from, the stamps and a provision requiring the successful bidder on the proposal to guarantee that the stamps will be designed and manufactured to ensure that stamps can be affixed to individual packages of cigarettes in accordance with the requirements under section 6a(2) and (3).
History: Add. 1997, Act 187, Imd. Eff. Dec. 30, 1997 ;-- Am. 2012, Act 188, Imd. Eff. June 20, 2012 ;-- Am. 2022, Act 171, Imd. Eff. July 21, 2022

Structure Michigan Compiled Laws

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.