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95th Legislature Regular Session  
Michigan Compiled Laws Complete Through PA 242 of 2009  
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Senate: Adjourned until Wednesday, February 10, 2010 10:00:00 AM  
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Act 327 of 1993
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TOBACCO PRODUCTS TAX ACT

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; 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


© 2009 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
Section 205.421SectionShort title.
Section 205.422SectionDefinitions.
Section 205.423SectionPurchase, 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 205.424SectionExpiration, return, reissue, and renewal of license.
Section 205.425SectionFailure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing.
Section 205.425aSectionProcurement of stamps; designs, denominations, and forms.
Section 205.425bSectionAdvising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information.
Section 205.426SectionRecords 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 205.426aSectionDisbursement 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.
Section 205.426bSectionIssuance of stamps to wholesaler or unclassified acquirer.
Section 205.426cSectionAcquisition of cigarettes from nonparticipating manufacturer.
Section 205.426dSectionSale 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 205.427SectionLevy 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; "unstamped cigarettes" defined.
Section 205.427aSectionImposition of tax on consumer; intent of act.
Section 205.427bSectionBad debt; deduction; definition.
Section 205.428SectionPersonal liability for payment of tax; penalty; duties of manufacturer's representative; violations as felony; violations as misdemeanor; enforcement; exception; additional violations.
Section 205.429SectionSeizure 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 205.430SectionDefenses.
Section 205.431SectionSale or solicitation of orders to be shipped, mailed, sent, or brought into state; license required; separate offenses; sales conducted through internet, by telephone, or mail-order transaction; definitions.
Section 205.432SectionDisposition of proceeds from taxes, fees, and penalties.
Section 205.433SectionAdministration of tax; rules; forms; additional taxes; appointment of special investigator.
Section 205.434SectionRequirements or prohibitions imposed by local units of government.
Section 205.435SectionRepeal of MCL 205.501 to 205.522.
Section 205.436SectionConditional effective date.

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