Michigan · Statutes
Act Act-327-of-1993
27 sections
27 sections
- Mich. Comp. Laws § 205.421Short title.
- Mich. Comp. Laws § 205.422Definitions.
- Mich. Comp. Laws § 205.423Purchase, 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.
- Mich. Comp. Laws § 205.423aSale of tobacco product by creditor with security interest; application; "creditor" and "security interest" defined.
- Mich. Comp. Laws § 205.424Expiration, return, reissue, and renewal of license.
- Mich. Comp. Laws § 205.425Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing.
- Mich. Comp. Laws § 205.425aProcurement of stamps; designs, denominations, and forms; request for proposal.
- Mich. Comp. Laws § 205.425bAdvising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information.
- Mich. Comp. Laws § 205.426Records 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.
- Mich. Comp. Laws § 205.426aDisbursement 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.
- Mich. Comp. Laws § 205.426bIssuance of stamps to wholesaler or unclassified acquirer.
- Mich. Comp. Laws § 205.426cAcquisition of cigarettes from nonparticipating manufacturer.
- Mich. Comp. Laws § 205.426dSale 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.
- Mich. Comp. Laws § 205.426eEnforcement 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.
- Mich. Comp. Laws § 205.426fRefusal to list or the removal of a tobacco product manufacturer from the director; exception; notice; deficiencies; demand for hearing; written order; appeal; definitions.
- Mich. Comp. Laws § 205.427Levy 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.
- Mich. Comp. Laws § 205.427aImposition of tax on consumer; intent of act.
- Mich. Comp. Laws § 205.427bBad debt; deduction; definition.
- Mich. Comp. Laws § 205.428Personal liability for payment of tax; penalty; duties of manufacturer's representative; violations as felony; violations as misdemeanor; enforcement; exception; additional violations.
- Mich. Comp. Laws § 205.429Seizure 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.
- Mich. Comp. Laws § 205.430Defenses.
- Mich. Comp. Laws § 205.431Sale 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.
- Mich. Comp. Laws § 205.432Disposition of proceeds from taxes, fees, and penalties; disbursements; use of funds for enforcement and administration of act.
- Mich. Comp. Laws § 205.433Administration of tax; rules; forms; additional taxes; appointment of special investigator.
- Mich. Comp. Laws § 205.434Requirements or prohibitions imposed by local units of government.
- Mich. Comp. Laws § 205.435Repeal of MCL 205.501 to 205.522.
- Mich. Comp. Laws § 205.436Conditional effective date.