MCL - Index of Act 327 of 1993
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| 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, 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 | Sale of tobacco product by creditor with security interest; application; "creditor" and "security interest" defined. |
| 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; transporter license required; exceptions. |
| 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 205.426f | 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 | 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 | 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; 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. |