327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)

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  2. Michigan Compiled Laws
  3. Taxation
  4. 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)

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Section
205.421

Short Title.

Section
205.422

Definitions.

Section
205.422.amended

Definitions.

Section
205.423

Purchase, Possession, Acquisition for Resale, or Sale of Tobacco Product; License Required; Fees; Disc or Marker Attached to Vending Machine; Proof to Be Furnished With Application; Surety Bond; Financial Statement.

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; Permit for Transportation of Tobacco Product.

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 Stamps; Appointment of Stamping Agent to Affix Stamps to Individual Packages; Limitation; Inquiries From Department of State Police.

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; Seizure or Confiscation; Violation; Service of Process; Brand Previously Sold; Audit or Review; Definitions.

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 Confidential; Information Received as Result of Npm Adjustment Settlement Agreement.

Section
205.427

Levy of Tax on Sale of Tobacco Products; Filing Return; Payment of Tax; Inventory; 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

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 Fund; Other Penalties Not Relieved; Award and Payment to Person Furnishing Information; Prohibited Conduct by Retailer; Order.

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; Notice to Be Located on Package; Purchasers Responsible to Pay Unpaid State Taxes on Cigars; Sign; Definitions.

Section
205.431.amended

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

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.