MCL - Act 327 of 1993


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 ;-- Am. 1997, Act 187, Imd. Eff. Dec. 30, 1997 ;-- Am. 2003, Act 285, Imd. Eff. Jan. 8, 2004 ;-- Am. 2012, Act 188, Imd. Eff. June 20, 2012

The People of the State of Michigan enact:
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.