Sec. 13.
(1) The tax imposed by this act shall be administered by the department pursuant to 1941 PA 122, MCL 205.1 to 205.31, and this act. In case of conflict between 1941 PA 122, MCL 205.1 to 205.31, and this act, the provisions of this act control.
(2) The department may promulgate rules to implement this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.
(3) The department shall prescribe forms for use by taxpayers and the manner in which the forms must be filed.
(4) The tax imposed by this act is in addition to all other taxes for which the taxpayer may be liable.
(5) The state treasurer may appoint any department employee as a special investigator, who shall have the power to arrest a person violating this act.
History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1995, Act 131, Imd. Eff. July 10, 1995 ;-- Am. 2022, Act 171, Imd. Eff. July 21, 2022 Admin Rule: R 205.401 et seq. and R 205.451 et seq. of the Michigan Administrative Code.
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.