MCL - Act 327 of 1993
AN ACT to provide for a tax upon the sale and distribution of tobacco products; to regulate and license manufacturers, wholesalers, secondary wholesalers, vending machine operators, unclassified acquirers, transportation companies, transporters, and retailers of tobacco products; to prescribe the powers and duties of the revenue division and the department of treasury in regard to tobacco products; to provide for the administration, collection, and disposition of the tax; to levy an assessment; to provide for the administration, collection, defense, and disposition of the assessment; to provide for the enforcement of this act; to provide for the appointment of special investigators as peace officers for the enforcement of this act; to prescribe penalties and provide remedies for the violation of this act; to make and supplement appropriations; and to repeal acts and parts of acts.
History: 1993, Act 327, Eff. Mar. 15, 1994
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Am. 1997, Act 187, Imd. Eff. Dec. 30, 1997
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Am. 2003, Act 285, Imd. Eff. Jan. 8, 2004
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Am. 2012, Act 188, Imd. Eff. June 20, 2012
| Document | Type | Description |
|---|---|---|
| Section 205.421 | Section | Short title. |
| Section 205.422 | Section | Definitions. |
| Section 205.423 | Section | 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 application; surety bond; financial statement; display of license; secondary wholesaler, vending machine operator, and wholesaler requirements. |
| Section 205.423a | Section | Sale of tobacco product by creditor with security interest; application; "creditor" and "security interest" defined. |
| Section 205.424 | Section | Expiration, return, reissue, and renewal of license. |
| Section 205.425 | Section | Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing. |
| Section 205.425a | Section | Procurement of stamps; designs, denominations, and forms; request for proposal. |
| Section 205.425b | Section | Advising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information. |
| Section 205.426 | Section | 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 | Section | 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 stamps; appointment of stamping agent to affix stamps to individual packages; limitation; inquiries from department of state police. |
| Section 205.426b | Section | Issuance of stamps to wholesaler or unclassified acquirer. |
| Section 205.426c | Section | Acquisition of cigarettes from nonparticipating manufacturer. |
| Section 205.426d | Section | 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; seizure or confiscation; violation; service of process; brand previously sold; audit or review; definitions. |
| Section 205.426e | Section | 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 confidential; information received as result of NPM adjustment settlement agreement. |
| Section 205.426f | Section | 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 | Section | 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 product; tax abatement or refund; reimbursement by adding to price of tobacco product; sale or transfer of unaffixed stamps by wholesaler or unclassified acquirer; prohibition; exchange of unaffixed stamps; inspection; reports; definitions. |
| Section 205.427a | Section | Imposition of tax on consumer; intent of act. |
| Section 205.427b | Section | Bad debt; deduction; definition. |
| Section 205.428 | Section | 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 | Section | 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 fund; other penalties not relieved; award and payment to person furnishing information; prohibited conduct by retailer; order. |
| Section 205.430 | Section | Defenses. |
| Section 205.431 | Section | 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 taxes on cigars; sign; definitions. |
| Section 205.432 | Section | Disposition of proceeds from taxes, fees, and penalties; disbursements; use of funds for enforcement and administration of act. |
| Section 205.433 | Section | Administration of tax; rules; forms; additional taxes; appointment of special investigator. |
| Section 205.434 | Section | Requirements or prohibitions imposed by local units of government. |
| Section 205.435 | Section | Repeal of MCL 205.501 to 205.522. |
| Section 205.436 | Section | Conditional effective date. |