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

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

Section 205.421 Short Title.
Section 205.422 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 205.432 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.

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