Michigan Laws > Chapter 21 > Act 72 of 1979 – Reporting Tax Information
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Terms Used In Michigan Laws > Chapter 21 > Act 72 of 1979 - Reporting Tax Information
- account: means an account established under section 4. See Michigan Laws 206.902
- Account holder: means a person who is the owner of an individual or family development account or the family if the account is a family account. See Michigan Laws 206.902
- Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Affiliate: means any person that controls, is controlled by, or is under common control with; is in a partnership or joint venture relationship with; or is a co-shareholder of a corporation, a co-member of a limited liability company, or a co-partner in a limited liability partnership with a licensee or applicant. See Michigan Laws 333.27102
- Agency: means the Michigan state housing development authority of the department of energy, labor, and economic growth. See Michigan Laws 206.902
- Agreement: means the streamlined sales and use tax agreement. See Michigan Laws 205.803
- Alcoholic liquor: means that term as defined in section 105 of the Michigan liquor control code of 1998, 1998 PA 58, MCL 436. See Michigan Laws 37.1103
- Allegation: something that someone says happened.
- ALS: means amyotrophic lateral sclerosis. See Michigan Laws 206.932
- Alternative fuel: means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207. See Michigan Laws 205.173
- Amateur: means any of following:
(i) An individual who is not competing and has never competed for a prize or who is not competing and has not competed with or against a professional for a prize. See Michigan Laws 338.3610Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it. Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense. Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant. Applicant: means a person who applies for a state operating license. See Michigan Laws 333.27102 Applicant: means a person that submits an application for a registration. See Michigan Laws 333.29103 Appraiser: means that term as defined in section 2601. See Michigan Laws 339.2661 Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization Arrest: Taking physical custody of a person by lawful authority. Asbestos: means a group of naturally occurring minerals that separate into fibers, including chrysotile, amosite, crocidolite, anthophyllite, tremolite, and actinolite. See Michigan Laws 338.3103 Asbestos abatement contractor: means a business entity that is licensed under this act and that carries on the business of asbestos abatement on the premises of another business entity and not on the asbestos abatement contractor's premises. See Michigan Laws 338.3103 Asbestos abatement project: means any activity involving persons working directly with the demolition, renovation, or encapsulation of friable asbestos materials. See Michigan Laws 338.3103 Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account. Attachment: A procedure by which a person's property is seized to pay judgments levied by the court. Attest: means providing any of the following services, but does not include providing a compilation:
(i) An audit or other engagement to be performed in accordance with the statements on auditing standards. See Michigan Laws 339.720Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed. Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings. Barber: means a person who shaves or trims the beard of a person; cuts, trims, shampoos, relaxes, curls, permanently waves, dresses, tints, bleaches, colors, arranges, or styles the hair of a person; massages the face and head of a person; or renders personal services of a similar nature customarily done by a barber. See Michigan Laws 339.1101 Barber college: means an establishment which renders for compensation the services of a barber, but having for its primary purpose the teaching for compensation of the theory and practice of serving as a barber. See Michigan Laws 339.1101 Barbershop: means a place, establishment, or premises or part of a premises where a person performs as a barber. See Michigan Laws 339.1101 Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC Board: means the marijuana regulatory agency. See Michigan Laws 333.27102 Board: means the asbestos abatement contractors licensing board created in section 201. See Michigan Laws 338.3103 Board: means the governing board under the agreement. See Michigan Laws 205.803 Boxing: means the sport of attack and defense with fists, using padded gloves, in a square ring. See Michigan Laws 338.3610 Business: includes an activity engaged in by a person or caused to be engaged in by that person with the object of gain, benefit, or advantage, either direct or indirect. See Michigan Laws 205.51 Business entity: means a person, partnership, firm, association, corporation, sole proprietorship, public or private agency, or other legal entity. See Michigan Laws 338.3103 Cannabis: means the plant Cannabis sativa L. See Michigan Laws 333.29103 carbon dioxide secondary or enhanced recovery project: means operations designed to increase the amount of oil or gas recoverable from a reservoir by injection of carbon dioxide, either alone or as a primary component of a mixture with other substances, provided the project has been approved as a secondary or enhanced recovery project by order of the supervisor of wells under the authority of part 615 of the natural resources and environmental protection act, 1994 PA 451, MCL 324. See Michigan Laws 205.311a Certified automated system: means computer software certified under the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See Michigan Laws 205.803 Certified public accountant: means an individual who is either of the following:
(i) Qualified by education, examination, and experience to engage or offer to engage in the practice of public accounting as evidenced by the issuance of a certificate as a certified public accountant under section 725 or 726 and a license or registration issued under section 727. See Michigan Laws 339.720Certified service provider: means an agent certified under the agreement to perform all of the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases. See Michigan Laws 205.803 Chemical dependency: means that term as defined in section 16106a of the public health code, 1978 PA 368, MCL 333. See Michigan Laws 338.3610 Cigar: means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco. See Michigan Laws 205.422 Cigarette: means a roll for smoking or heating that is made wholly or in part of tobacco, irrespective of size or shape and irrespective of the tobacco being flavored, adulterated, or mixed with any other ingredient, which roll has a wrapper or cover made of paper or any other material. See Michigan Laws 205.422 Cigarette making machine: means any machine or other mechanical device that meets all of the following criteria:
(i) Is capable of being loaded with loose tobacco, cigarette tubes or cigarette papers, and any other components related to the production of cigarettes, including, but not limited to, cigarette filters. See Michigan Laws 205.422citation: means a complaint or notice upon which a police officer shall record an occurrence involving 1 or more vehicle law violations by the person cited. See Michigan Laws 257.727c Client: means an individual or entity that engages a licensee or licensee's employer to receive any service in the practice of public accounting. See Michigan Laws 339.720 Client: means a person who engages the services of a personnel agency. See Michigan Laws 339.1001 Client: means a person that contracts with, or otherwise enters into an agreement with, an appraisal management company for the performance of real estate appraisal services. See Michigan Laws 339.2661 Collection agency: means a person that is directly engaged in collecting or attempting to collect a claim owed or due or asserted to be owed or due another, or, subject to subsection (2), repossessing or attempting to repossess a thing of value owed or due or asserted to be owed or due another arising out of an expressed or implied agreement. See Michigan Laws 339.901 Collection agency manager: means the individual responsible for the operation of a collection agency. See Michigan Laws 339.901 Commanding officer: includes only a commissioned officer. See Michigan Laws 32.1002 Commission: means the Michigan unarmed combat commission created in section 20. See Michigan Laws 338.3610 Commission: means the civil rights commission established by section 29 of article V of the state constitution of 1963. See Michigan Laws 37.1103 Commission: means the commission of natural resources. See Michigan Laws 324.301 Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action. Compilation: means providing a service to be performed in accordance with statements on standards for accounting and review services that are presenting, in the form of financial statements, information that is the representation of management or owners without undertaking to express any assurance on the statements. See Michigan Laws 339.720 Complainant: means a person who has filed a complaint with the department alleging that a person has violated this act or a rule promulgated or an order issued under this act. See Michigan Laws 339.501a Complainant: means a person that files a complaint with the department alleging that a person has violated this act or a rule promulgated or an order issued under this act. See Michigan Laws 338.3610 Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant. Compliance monitoring testing facility: means a laboratory that meets both of the following requirements:
(i) Is registered with the DEA to conduct chemical analysis of controlled substances under 21 C. See Michigan Laws 333.29103Computer: means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. See Michigan Laws 205.51a Computer software: means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. See Michigan Laws 205.51a Construction contractor: means a business entity that, pursuant to a contract with the owner or lessee of real property, provides an improvement to that property. See Michigan Laws 338.3103 Construction subcontractor: means a business entity that, pursuant to a contract with a person other than the owner or lessee of the real property, performs any part of a construction contractor's contract for an improvement to that property. See Michigan Laws 338.3103 Consulting agent: means the individual designated by a type B personnel agency who is responsible for the general management of that type B personnel agency. See Michigan Laws 339.1001 Contemplation of death: The expectation of death that provides the primary motive to make a gift. Contest: means an individual bout between 2 boxers, 2 mixed martial artists, or 2 individuals engaged in other unarmed combat that is subject to this act. See Michigan Laws 338.3610 Contestant: means an individual who competes in an unarmed combat contest or event. See Michigan Laws 338.3610 Contingent beneficiary: Receiver of property or benefits if the first named beneficiary fails to receive any or all of the property or benefits in question before his (her) death. Contract: A legal written agreement that becomes binding when signed. Controlled substance: means that term as defined in section 7104 of the public health code, 1978 PA 368, MCL 333. See Michigan Laws 37.1103 Controlled substance felony: means a felony violation of the laws of any state having to do with controlled substances or a felony violation of federal law having to do with controlled substances. See Michigan Laws 333.29103 Conviction: A judgement of guilt against a criminal defendant. Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name. Counterfeit cigarette: means a cigarette in an individual package of cigarettes or other container with a false manufacturing label or a cigarette in an individual package of cigarettes or other container with a counterfeit stamp. See Michigan Laws 205.422 Counterfeit stamp: means any stamp, label, or print, indicium, or character, that evidences, or purports to evidence, the payment of any tax levied under this act and that has not been printed, manufactured, or made by authority of the department as provided in this act and has not been issued, sold, or circulated by the department. See Michigan Laws 205.422 Credit bureau: An agency that collects individual credit information and sells it for a fee to creditors so they can make a decision on granting loans. Typical clients include banks, mortgage lenders, credit card companies, and other financing companies. (Also commonly referred to as consumer-reporting agency or credit-reporting agency.) Source: OCC Criminal history record information: means that term as defined in section 1a of 1925 PA 289, MCL 28. See Michigan Laws 333.29103 Criminal history report: means a report that meets all of the following requirements:
(i) Is prepared by the United States Federal Bureau of Investigation or another authority approved by the department. See Michigan Laws 333.29103Culpable mental state greater than negligence: means to act intentionally, knowingly, willfully, or recklessly. See Michigan Laws 333.29103 Cutting: means a section of a lead stem or root stock that is used for vegetative asexual propagation. See Michigan Laws 333.27102 Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries. DEA: means the United States Drug Enforcement Administration. See Michigan Laws 333.29103 Dealer: means that term as defined in section 11 of the Michigan vehicle code, 1949 PA 300, MCL 257. See Michigan Laws 205.51 debt: means an obligation or alleged obligation for the payment of money or thing of value arising out of an expressed or implied agreement or contract for a purchase made primarily for personal, family, or household purposes. See Michigan Laws 339.901 debtor: means an individual who is obligated or allegedly obligated to pay a debt. See Michigan Laws 339.901 Decedent: A deceased person. Decedent: means a deceased person and includes, but is not limited to, a testator, grantor, bargainor, vendor, donor, or person who dies intestate. See Michigan Laws 205.256 Deed: The legal instrument used to transfer title in real property from one person to another. Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime. Delivered electronically: means delivered from the seller to the purchaser by means other than tangible storage media. See Michigan Laws 205.51a Delivery charges: means charges by the seller for preparation and delivery to a location designated by the purchaser of tangible personal property or services. See Michigan Laws 205.51a Demolition: means the razing or taking out of any load-supporting structural member and any related removing or stripping of friable asbestos materials. See Michigan Laws 338.3103 Demonstration: means a show, seminar, or contest in which barber services are rendered for the purpose of educating barbers. See Michigan Laws 339.1101 Dental prosthesis: means a bridge, crown, denture, or other similar artificial device used to repair or replace intraoral defects such as missing teeth, missing parts of teeth, and missing soft or hard structures of the jaw or palate. See Michigan Laws 205.51a Department: means the department of energy, labor, and economic growth. See Michigan Laws 206.902 Department: means the department of treasury. See Michigan Laws 333.26532 Department: means the department of licensing and regulatory affairs. See Michigan Laws 333.27102 Department: means the department of treasury. See Michigan Laws 206.922 Department: means the department of treasury. See Michigan Laws 206.932 Department: means the department of treasury. See Michigan Laws 206.943 Department: means the department of agriculture and rural development. See Michigan Laws 333.29103 Department: means the department of treasury. See Michigan Laws 205.1 Department: means the department of treasury. See Michigan Laws 205.51 Department: means the department of consumer and industry services. See Michigan Laws 338.3103 Department: means the department of licensing and regulatory affairs. See Michigan Laws 338.3610 Department: means the department of treasury. See Michigan Laws 205.173 Department: means the bureau of revenue of the department of treasury. See Michigan Laws 205.256 Department: means the department of treasury. See Michigan Laws 205.422 Department: means the department of community health. See Michigan Laws 333.26543 Department: means the department of treasury. See Michigan Laws 205.803 Department: means the director of the department of natural resources or his or her designee to whom the director delegates a power or duty by written instrument. See Michigan Laws 324.301 Dependent: A person dependent for support upon another. Designated sampling agent: means a federal, state, or local law enforcement agent authorized by the department to collect official samples under section 401. See Michigan Laws 333.29103 Diesel fuel: means that term as defined in section 2 of the motor fuel tax act, 2000 PA 403, MCL 207. See Michigan Laws 205.173 Dietary supplement: means any product, other than tobacco, intended to supplement the diet that is all of the following:
(i) Required to be labeled as a dietary supplement identifiable by the "supplement facts" box found on the label as required by 21 C. See Michigan Laws 205.51aDirect mail: means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser if the cost of the items are not billed directly to the recipients, including tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material, but not including multiple items of printed material delivered to a single address. See Michigan Laws 205.51a Director: means the director of the department or his or her designee. See Michigan Laws 338.3610 disability: means 1 or more of the following:
(i) A determinable physical or mental characteristic of an individual, which may result from disease, injury, congenital condition of birth, or functional disorder, if the characteristic:
(A) For purposes of article 2, substantially limits 1 or more of the major life activities of that individual and is unrelated to the individual's ability to perform the duties of a particular job or position or substantially limits 1 or more of the major life activities of that individual and is unrelated to the individual's qualifications for employment or promotion. See Michigan Laws 37.1103Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial. Dispose: means an activity that transitions industrial hemp into a nonretrievable or noningestible form of industrial hemp under section 407. See Michigan Laws 333.29103 Docket: A log containing brief entries of court proceedings. Donee: The recipient of a gift. Donor: The person who makes a gift. Drug: means a compound, substance, or preparation, or any component of a compound, substance, or preparation, other than food or food ingredients, dietary supplements, or alcoholic beverages, intended for human use that is 1 or more of the following:
(i) Recognized in the official United States pharmacopoeia, official homeopathic pharmacopoeia of the United States, or official national formulary, or in any of their supplements. See Michigan Laws 205.51aDry weight basis: means the ratio of the amount of moisture in cannabis to the amount of solid in cannabis. See Michigan Laws 333.29103 Durable medical equipment: means equipment for home use, other than mobility enhancing equipment, dispensed pursuant to a prescription, including durable medical equipment repair or replacement parts, that does all of the following:
(i) Can withstand repeated use. See Michigan Laws 205.51aDurable medical equipment repair or replacement parts: includes all components or attachments used in conjunction with durable medical equipment. See Michigan Laws 205.51a Dwelling: means a house, building, tent, trailer, vehicle, or other shelter that is occupied in whole or in part as a home, residence, living place, or sleeping place for 1 or more individuals either permanently or transiently, or any portion thereof. See Michigan Laws 333.29103 Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Michigan Laws 205.51a Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC Eligible educational institution: means any of the following:
(i) A college, university, community college, or junior college described in section 4, 5, or 6 of article VIII of the state constitution of 1963 or established under section 7 of article VIII of the state constitution of 1963. See Michigan Laws 206.902Employee: means a person performing work or service for compensation. See Michigan Laws 339.1001 Employee of the department: means an individual who is employed by the department, or a person that is under contract to the department, whose duty it is to enforce the provisions of this act or rules promulgated or orders issued under this act. See Michigan Laws 338.3610 Employer: means a person who has 1 or more employees or a person who as contractor or subcontractor is furnishing material or performing work for the state or a governmental entity or agency of the state and includes an agent of such a person. See Michigan Laws 37.1201 Employer: means a person employing or seeking to employ a person for compensation. See Michigan Laws 339.1001 Employment agency: means a person regularly undertaking with or without compensation to procure employees for an employer or to procure for employees opportunities to work for an employer and includes an agent of such a person. See Michigan Laws 37.1201 Employment agent: means the individual designated by a type A personnel agency who is responsible for the general management of that type A personnel agency. See Michigan Laws 339.1001 Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts Escrow: Money given to a third party to be held for payment until certain conditions are met. Event: means a program of unarmed combat that is planned for a specific date and time by a promoter and is subject to the approval of the department under this act. See Michigan Laws 338.3610 Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other. Ex officio: Literally, by virtue of one's office. Executor: A male person named in a will to carry out the decedent Expiration date: means the date prescribed in rules promulgated by the department in accordance with section 202(2). See Michigan Laws 339.402 Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller. Federal poverty level: means the poverty guidelines published annually in the federal register by the United States department of health and human services under its authority to revise the poverty line under section 673(2) of subtitle B of title VI of the omnibus budget reconciliation act of 1981, Public Law 97-35, 42 USC 9902. See Michigan Laws 206.902 Fee: means any direct or indirect compensation. See Michigan Laws 339.1001 Fiduciary: A trustee, executor, or administrator. Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. Source: OCC Financial institution: means a state chartered bank, state chartered savings bank, savings and loan association, credit union, or trust company; or a national banking association or federal savings and loan association or credit union. See Michigan Laws 206.902 Financial literacy: means personal financial planning and education. See Michigan Laws 206.902 firearm: except as otherwise specifically defined in statute, includes any weapon which will, is designed to, or may readily be converted to expel a projectile by action of an explosive. See Michigan Laws 8.3t Firm: means a corporation, partnership, limited liability company, unincorporated association, sole proprietorship operating under an assumed name, or other legal entity. See Michigan Laws 339.720 Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006. Fraud: Intentional deception resulting in injury to another. Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC Fund: means the united way fund created in section 3. See Michigan Laws 333.26532 Fund: means the girl scouts of Michigan fund created in section 3. See Michigan Laws 206.922 Fund: means the ALS of Michigan ("Lou Gehrig's disease") fund created in section 3. See Michigan Laws 206.932 Fund: means the special Olympics Michigan fund created in section 5. See Michigan Laws 206.943 Fund: means the industrial hemp fund created in section 107. See Michigan Laws 333.29103 Fund: means the Michigan unarmed combat fund created in section 22. See Michigan Laws 338.3610 Fund: means the children's hospital of Michigan fund created in section 15. See Michigan Laws 333.26543 Gallon equivalent: means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207. See Michigan Laws 205.173 Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor Gas: as used in this act does not include methane gas extracted from a landfill. See Michigan Laws 205.311 Gasoline: means that term as defined in section 3 of the motor fuel tax act, 2000 PA 403, MCL 207. See Michigan Laws 205.173 General sales tax act: means 1933 PA 167, MCL 205. See Michigan Laws 205.803 Genetic information: means information about a gene, gene product, or inherited characteristic of an individual derived from the individual's family history or a genetic test. See Michigan Laws 37.1201 Genetic test: means the analysis of human DNA, RNA, chromosomes, and those proteins and metabolites used to detect heritable or somatic disease-related genotypes or karyotypes for clinical purposes. See Michigan Laws 37.1201 Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value. Good moral character: means good moral character as determined and defined under 1974 PA 381, MCL 338. See Michigan Laws 338.3610 Good standing: means all fees or fines owed under this act are paid and there are no outstanding fees or fines owed to the department. See Michigan Laws 333.29103 GPS coordinates: means latitude and longitude coordinates derived from a global positioning system that are taken from a central point within a growing area or structure and that include decimal degrees to 6 places after the decimal. See Michigan Laws 333.29103 Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage, grantee: may be construed as including every person to whom any such interest or estate passes in like manner. See Michigan Laws 8.3e Grantor: The person who establishes a trust and places property into it. grantor: may be construed as including every person from or by whom any estate in lands passes in or by any deed. See Michigan Laws 8.3e Gray market cigarette: means any cigarette the package of which bears any statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including, but not limited to, a label stating "For Export Only" "U. See Michigan Laws 205.422 Gross proceeds: means sales price. See Michigan Laws 205.51 Grower: means a licensee that is a commercial entity located in this state that cultivates, dries, trims, or cures and packages marihuana for sale to a processor, provisioning center, or another grower. See Michigan Laws 333.27102 Grower: means a person that is required to be registered under section 201. See Michigan Laws 333.29103 Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs. Hookah: means a device, including a waterpipe, used for smoking hookah tobacco that consists of a tube connected to a chamber where the smoke is cooled passing through water. See Michigan Laws 205.422 Hookah tobacco: means tobacco that is designed, manufactured, or otherwise intended for consumption by smoking in a hookah and that is flavored with honey, molasses, fruit, or other natural or artificial flavors. See Michigan Laws 205.422 Immediate family: means persons residing together who are related by birth, marriage, or adoption. See Michigan Laws 339.1101 Impaired: means the inability or immediately impending inability of an individual to safely participate in a contest or event due to his or her substance abuse, chemical dependency, or use of drugs or alcohol that does not constitute substance abuse or chemical dependency. See Michigan Laws 338.3610 in writing: shall be construed to include printing, engraving, and lithographing; except that if the written signature of a person is required by law, the signature shall be the proper handwriting of the person or, if the person is unable to write, the person's proper mark, which may be, unless otherwise expressly prohibited by law, a clear and classifiable fingerprint of the person made with ink or another substance. See Michigan Laws 8.3q Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC Individual package: means an individual packet or pack used to contain or to convey cigarettes to the consumer. See Michigan Laws 205.422 Industrial hemp: means that term as defined in section 3 of the Michigan Regulation and Taxation of Marihuana Act, 2018 IL 1, MCL 333. See Michigan Laws 333.27102 Industrial hemp: means that term as defined in section 3 of the Michigan Regulation and Taxation of Marihuana Act, 2018 IL 1, MCL 333. See Michigan Laws 333.29103 Industrial hemp plan: means the plan created under section 105. See Michigan Laws 333.29103 Industrial hemp research and development act: means the industrial hemp research and development act, 2014 PA 547, MCL 286. See Michigan Laws 333.27102 Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury. Instructor: means a person who instructs another in the theory and practice of serving as a barber. See Michigan Laws 339.1101 Intangible personal property: means incorporeal personal property including, but not limited to, deposits in banks, negotiable instruments, mortgages, debts, receivables, shares of stock, bonds, notes, credits, evidences of an interest in property, evidences of debt, and choses in action generally. See Michigan Laws 205.256 Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes. Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC Internal revenue code: means the United States internal revenue code of 1986, in effect on January 1, 1998 or, at the option of the personal representative, in effect on the date of the decedent's death. See Michigan Laws 205.256 Interstate motor carrier: means a person who operates or causes to be operated a qualified commercial motor vehicle on a public road or highway in this state and at least 1 other state or Canadian province. See Michigan Laws 205.173 Intestate: Dying without leaving a will. Job order: means an oral or written notification by an employer to a personnel agency that a job opening exists for which the employer wishes to find an employee and includes all information regarding the job. See Michigan Laws 339.1001 Joint resolution: A legislative measure which requires the approval of both chambers. Judge advocate: means an officer who is designated as a judge advocate by the state judge advocate general. See Michigan Laws 32.1002 Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases. Key participant: means a person that has a direct or indirect financial interest in the person or business producing hemp or a person in a corporate entity at an executive level that is regularly responsible for decision making impacting the growing of industrial hemp. See Michigan Laws 333.29103 Labor organization: includes :
(i) An organization of any kind, an agency or employee representation committee, group, association, or plan in which employees participate and which exists for the purpose, in whole or in part, of dealing with employers concerning grievances, labor disputes, wages, rates of pay, hours, or other terms or conditions of employment. See Michigan Laws 37.1201Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC Lease or rental: means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration and may include future options to purchase or extend. See Michigan Laws 205.51a Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint Lessee: means lessees under oil and gas leases and also the owners of unleased lands or mineral rights having the right to develop them for oil and gas. See Michigan Laws 324.61701 Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity. license: means a license that is issued under this act that allows the licensee to operate as 1 of the following, specified in the license:
(i) A grower. See Michigan Laws 333.27102License: means an authorization issued by the department upon recommendation by the board for demolition, renovation, encapsulation, or removal of asbestos. See Michigan Laws 338.3103 License cycle: means the term of a license issued under this article. See Michigan Laws 339.720 Licensee: means a person holding a state operating license. See Michigan Laws 333.27102 Licensee: means a person licensed under this act. See Michigan Laws 205.422 Lien: A claim against real or personal property in satisfaction of a debt. Lineal descendant: Direct descendant of the same ancestors. Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants. Lot: means either of the following:
(i) A contiguous area in a field, greenhouse, or other indoor growing area that contains the same variety or strain of cannabis throughout. See Michigan Laws 333.29103Majority leader: see Floor Leaders Manufacturer: means , except as otherwise provided in subdivision (q), any of the following:
(i) A person who manufactures or produces a tobacco product. See Michigan Laws 205.422Marihuana: means that term as defined in section 3 of the Michigan Regulation and Taxation of Marihuana Act, 2018 IL 1, MCL 333. See Michigan Laws 333.27102 Marihuana: means that term as defined in section 3 of the Michigan Regulation and Taxation of Marihuana Act, 2018 IL 1, MCL 333. See Michigan Laws 333.29103 Marihuana facility: means a location at which a licensee is licensed to operate under this act. See Michigan Laws 333.27102 Marihuana plant: means any plant of the species Cannabis sativa L. See Michigan Laws 333.27102 Marihuana tracking act: means the marihuana tracking act, 2016 PA 282, MCL 333. See Michigan Laws 333.27102 Marihuana-infused product: means that term as defined in section 3 of the Michigan Regulation and Taxation of Marihuana Act, 2018 IL 1, MCL 333. See Michigan Laws 333.27102 Marijuana regulatory agency: means the marijuana regulatory agency created under Executive Reorganization Order No. See Michigan Laws 333.27102 Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship. Matchmaker: means an individual who is responsible for arranging individual contests of unarmed combat. See Michigan Laws 338.3610 Measurement of uncertainty: means the parameter associated with the result of a measurement that characterizes the dispersion of the values that could reasonably be attributed to the particular quantity subject to the measurement. See Michigan Laws 333.29103 Medical clearance: means a determination by a physician, made with reasonable medical certainty, that a contestant does not have a medical condition that would prevent him or her from being able to participate in an event or contest. See Michigan Laws 338.3610 Member state: means a state that has entered into the agreement. See Michigan Laws 205.803 Michigan medical marihuana act: means the Michigan Medical Marihuana Act, 2008 IL 1, MCL 333. See Michigan Laws 333.27102 Military: includes each armed force of the United States and each component of the state military establishment. See Michigan Laws 32.1002 Military court: means a court-martial, a court of inquiry, or the military appeals tribunal. See Michigan Laws 32.1002 Military judge: means a judge advocate designated as a military judge by the state judge advocate general or an official of a general or special court-martial appointed pursuant to section 26. See Michigan Laws 32.1002 Minority leader: See Floor Leaders Mixed martial arts: means a form of combat, either amateur or professional, that involves the use of a combination of techniques from different disciplines of the martial arts, including grappling, kicking, and striking, subject to the limitations contained in this act and rules promulgated under this act. See Michigan Laws 338.3610 Mobility enhancing equipment: means equipment, other than durable medical equipment or a motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer, dispensed pursuant to a prescription, including repair or replacement parts for that equipment, that is all of the following:
(i) Primarily and customarily used to provide or increase the ability to move from 1 place to another and is appropriate for use at home or on a motor vehicle. See Michigan Laws 205.51amonth: means a calendar month; the word "year" a calendar year; and the word "year" alone shall be equivalent to the words "year of our Lord". See Michigan Laws 8.3j Mortgage: The written agreement pledging property to a creditor as collateral for a loan. Motor fuel: means diesel fuel and gasoline. See Michigan Laws 205.173 Municipality: means a city, township, or village. See Michigan Laws 333.27102 National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC Neutral party: means a business entity that is not part of the asbestos abatement contractor's primary or secondary family and is not legally associated to any business operated by the asbestos abatement contractor. See Michigan Laws 338.3103 New motor vehicle: means that term as defined in section 33a of the Michigan vehicle code, 1949 PA 300, MCL 257. See Michigan Laws 205.51 Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose. Noncigarette smoking tobacco: means tobacco sold in loose or bulk form that is intended for consumption by smoking and also includes roll-your-own cigarette tobacco, hookah tobacco, pipe tobacco, or a wrap. See Michigan Laws 205.422 Noncompliant industrial hemp: means industrial hemp that is not in compliance with this act or the rules promulgated under this act. See Michigan Laws 333.29103 Nonresident: means an individual who is not a resident. See Michigan Laws 205.256 Nonresident licensee: means an individual licensee whose principal place of business is not located in this state. See Michigan Laws 339.720 Oath: A promise to tell the truth. oath: shall be construed to include the word "affirmation" in all cases where by law an affirmation may be substituted for an oath; and in like cases the word "sworn" shall be construed to include the word "affirmed". See Michigan Laws 8.3k Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period. Office: means a regular place of business where complete records are kept of collections and claims handled by a licensee. See Michigan Laws 339.901 Officer: means a commissioned or warrant officer. See Michigan Laws 32.1002 Official hemp sample: means a sample of an industrial hemp lot that is collected by a designated sampling agent under section 401 in accordance with department sampling protocols and is tested by a regulatory testing facility. See Michigan Laws 333.29103 oil: as used in this act means petroleum oil, mineral oil, or other oil taken from the earth. See Michigan Laws 205.311 Oil and gas: means oil and gas as such in combination one with the other and also means oil, gas, casinghead gas, casinghead gasoline, gas distillate, or other hydrocarbons, or any combination or combinations of these substances, which may be found in or produced from a common source of supply of oil, gas, oil and gas, or gas distillate. See Michigan Laws 324.61701 organization: means a charitable organization exempt from taxation under section 501(c)(3) of the internal revenue code that is approved by the agency to manage a reserve fund. See Michigan Laws 206.902 Oversight: Committee review of the activities of a Federal agency or program. panel: means the marijuana regulatory agency. See Michigan Laws 333.27102 Paraphernalia: means any equipment, product, or material of any kind that is designed for or used in growing, cultivating, producing, manufacturing, compounding, converting, storing, processing, preparing, transporting, injecting, smoking, ingesting, inhaling, or otherwise introducing into the human body, marihuana. See Michigan Laws 333.27102 Participant: means a referee, judge, matchmaker, timekeeper, contestant, or promoter. See Michigan Laws 338.3611 Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses. Person: means an individual, partnership, corporation, association, governmental entity, or other legal entity. See Michigan Laws 324.301 Person: means an individual, corporation, limited liability company, partnership, limited partnership, limited liability partnership, limited liability limited partnership, trust, or other legal entity. See Michigan Laws 333.27102 Person: means an individual, partnership, corporation, association, college or university, or other legal entity. See Michigan Laws 333.29103 Person: means an individual, firm, partnership, joint venture, association, social club, fraternal organization, municipal or private corporation whether organized for profit or not, company, limited liability company, estate, trust, receiver, trustee, syndicate, the United States, this state, county, or any other group or combination acting as a unit, and includes the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context. See Michigan Laws 205.51 Person: means any of the following:
(i) An individual, corporation, limited liability company, partnership, association, or other legal entity. See Michigan Laws 338.3611Person: means an individual, firm, partnership, joint venture, association, social club fraternal organization, municipal or private corporation whether or not organized for profit, company, limited liability company, estate, trust receiver, trustee, syndicate, the United States, this state, country, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context. See Michigan Laws 205.173 Person: as used in this act shall include any person, firm, concern, receiver, receivers, trustee, executor, administrator, agent, institution, association, partnership, company, corporations, and persons acting under declarations of trust. See Michigan Laws 205.312 Person: includes an individual, agent, association, corporation, joint apprenticeship committee, joint-stock company, labor union, legal representative, mutual company, partnership, receiver, trust, trustee in bankruptcy, unincorporated organization, this state, or any other legal, commercial, or governmental entity or agency. See Michigan Laws 37.1103 Person: means an individual, firm, partnership, joint venture, association, corporation, limited liability company, company, estate, or any other group or combination acting as a unit. See Michigan Laws 205.256 Person: means an individual, partnership, fiduciary, association, limited liability company, corporation, or other legal entity. See Michigan Laws 205.422 person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Michigan Laws 205.803 Personal property: All property that is not real property. Personnel agency: means a type A personnel agency or a type B personnel agency, or both. See Michigan Laws 339.1001 Physician: means that term as defined in section 17001 or 17501 of the public health code, 1978 PA 368, MCL 333. See Michigan Laws 338.3611 Pipe tobacco: means any tobacco that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to smoke in a pipe. See Michigan Laws 205.422 Place of business: means a place where a tobacco product is sold or where a tobacco product is brought or kept for the purpose of sale or consumption, including a vessel, airplane, train, or vending machine. See Michigan Laws 205.422 Plant: means any living organism that produces its own food through photosynthesis and has observable root formation or is in growth material. See Michigan Laws 333.27102 Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court. Political subdivision: means a county, city, village, township, school district, or special district or authority of this state. See Michigan Laws 37.1103 practice of public accounting: means rendering or offering to render an opinion on or attesting to or offering to attest to the reliability of a representation or estimate, including, but not limited to, the giving of an opinion in substance that 1 or more of the following types of information concerning the entity that is the subject of the opinion present fairly the condition of the entity:
(i) Financial or other information about which the opinion is given. See Michigan Laws 339.720Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way. Prescription: means an order, formula, or recipe, issued in any form of oral, written, electronic, or other means of transmission by a licensed physician or other health professional as defined in section 3501 of the insurance code of 1956, 1956 PA 218, MCL 500. See Michigan Laws 205.51a Prewritten computer software: means computer software, including prewritten upgrades, that is delivered by any means and that is not designed and developed by the author or other creator to the specifications of a specific purchaser. See Michigan Laws 205.51a principal: means a person that offers or extends credit creating a debt or a person to which a debt is owed or due or asserted to be owed or due. See Michigan Laws 339.901 Principal place of business: means the office location designated by the licensee for the purposes of substantial equivalency and reciprocity. See Michigan Laws 339.720 Prize: means currency or any other valuable compensation or reward offered or given to a contestant. See Michigan Laws 338.3611 Probate: Proving a will Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed. Processor: means a licensee that is a commercial entity located in this state that purchases marihuana from a grower and that extracts resin from the marihuana or creates a marihuana-infused product for sale and transfer in packaged form to a provisioning center or another processor. See Michigan Laws 333.27102 Producer: as used in this act means a person who owns, or is entitled to delivery of a share in kind or a share of the monetary proceeds from the sale of, gas or oil as of the time of its production or severance. See Michigan Laws 205.312 Professional: means an individual who is competing or has competed in unarmed combat for a prize. See Michigan Laws 338.3611 Program: means the individual or family development account program established in section 3. See Michigan Laws 206.902 Program: means the industrial hemp program established by this act. See Michigan Laws 333.29103 Program site: means a charitable organization exempt from taxation under section 501(c)(3) or 501(c)(14) of the internal revenue code that is approved by the agency to implement the individual or family development account program. See Michigan Laws 206.902 Promoter: means a person that produces or stages, in whole or in part, an unarmed combat contest or event. See Michigan Laws 338.3611 property: means the property or interest in property of the testator, intestate, grantor, bargainor, or vendor, passing or transferred to those not specifically exempted from this act, and not as the property or interest in property passing or transferred to the individual legatees, devisees, heirs, next of kin, grantees, donees, or vendees, and includes all property or interest in property whether situated within or without this state and including all property represented or evidenced by note, certificate, stock, land, contract, mortgage or other kind or character of evidence thereof, and regardless of whether that evidence of property is owned, kept or possessed within or without this state. See Michigan Laws 205.221 Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government. Prosthetic device: means , except as provided in section 4ff, a replacement, corrective, or supportive device, other than contact lenses and dental prosthesis, dispensed pursuant to a prescription, including repair or replacement parts for that device, worn on or in the body to do 1 or more of the following:
(i) Artificially replace a missing portion of the body. See Michigan Laws 205.51aProvisioning center: means a licensee that is a commercial entity located in this state that purchases marihuana from a grower or processor and sells, supplies, or provides marihuana to registered qualifying patients, directly or through the patients' registered primary caregivers. See Michigan Laws 333.27102 Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide. Purchaser: means a person to whom a sale of tangible personal property is made or to whom a service is furnished. See Michigan Laws 205.803 Purse: means a prize or any other remuneration offered to contestants to compete in a contest or event. See Michigan Laws 338.3611 Qualified commercial motor vehicle: means that term as defined in section 1 of the motor carrier fuel tax act, 1980 PA 119, MCL 207. See Michigan Laws 205.173 Quorum: The number of legislators that must be present to do business. Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land. Recreational vehicle: means that term as defined in section 49a of the Michigan vehicle code, 1949 PA 300, MCL 257. See Michigan Laws 205.51 Registered primary caregiver: means a primary caregiver who has been issued a current registry identification card under the Michigan Medical Marihuana Act. See Michigan Laws 333.27102 Registered qualifying patient: means a qualifying patient who has been issued a current registry identification card under the Michigan Medical Marihuana Act or a visiting qualifying patient as that term is defined in section 3 of the Michigan Medical Marihuana Act, MCL 333. See Michigan Laws 333.27102 Registration: means a grower registration granted under this act. See Michigan Laws 333.29103 Registration fee: means a fee other than the fee specified in a contract, which a personnel agency requires or accepts from a client prior to execution of a contract. See Michigan Laws 339.1001 Registry identification card: means that term as defined in section 3 of the Michigan Medical Marihuana Act, MCL 333. See Michigan Laws 333.27102 Regulatory testing facility: means a laboratory that meets all of the following requirements:
(i) Is registered with the DEA. See Michigan Laws 333.29103Reinstatement: means the granting of a license or registration, with or without limitations or conditions, to a person whose license or registration has been revoked. See Michigan Laws 339.402 Relicensure: means the granting of a license to a person whose license has lapsed for failure to renew the license within 60 days after the expiration date. See Michigan Laws 339.402 Remediate: means an activity that transitions noncompliant industrial hemp into industrial hemp that is in compliance with this act and the rules promulgated under this act under section 407. See Michigan Laws 333.29103 Remote retail sale: means a sale of a tobacco product to a consumer in this state if either of the following applies:
(i) The consumer submits the order for the sale by means of a telephone or other method of voice transmission, the mail, or the internet or other online service, or the seller is otherwise not in the physical presence of the purchaser when the request for purchase or order is made. See Michigan Laws 205.422Removal: means the taking out or stripping of asbestos from an existing structure. See Michigan Laws 338.3103 Renovation: means the removal or stripping of friable asbestos materials used on any pipe, duct, boiler, tank, reactor, turbine, furnace, or structural member. See Michigan Laws 338.3103 Report: when used with reference to an attest or compilation service, means an opinion, report, or other form of language that states or implies assurance as to the reliability of attested information or compiled financial statements and that also includes, or is accompanied by, any statement or implication that the individual or firm issuing it has special knowledge or competence in accounting or auditing. See Michigan Laws 339.720 Reregistration: means the granting of a registration to a person whose registration has lapsed for failure to renew the registration within 60 days after the expiration date. See Michigan Laws 339.402 Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation. reserve fund: means an account established and managed by a fiduciary organization housed at a financial institution. See Michigan Laws 206.902 Resident: means that term as defined in section 18 of the income tax act of 1967, 1967 PA 281, MCL 206. See Michigan Laws 205.256 Respondent: means a person against whom a complaint has been filed who may be a person who is or is required to be licensed or registered under this act. See Michigan Laws 339.501a Respondent: means a licensee or other person against which a complaint is filed under this act. See Michigan Laws 338.3611 Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action. Resume writing service: means a person who provides professional assistance to an applicant in compiling a resume by assembling relevant data, organizing it in writing, and providing copies to the applicant for a fee. See Michigan Laws 339.1001 retail sale: means a sale, lease, or rental of tangible personal property for any purpose other than for resale, sublease, or subrent. See Michigan Laws 205.51 Retailer: means a person other than a transportation company who operates a place of business in this state, or who directs, manages, or has control over the day-to-day operations of a place of business in this state, for the purpose of making, or who does make, sales of a tobacco product at retail other than a remote retail sale. See Michigan Laws 205.422 Roll-your-own cigarette tobacco: means any tobacco that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. See Michigan Laws 205.422 Rule: means a rule promulgated pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24. See Michigan Laws 324.301 Rule: means a rule promulgated under the administrative procedures act of 1969, 1969 PA 306, MCL 24. See Michigan Laws 338.3611 Rules: means rules promulgated under the administrative procedures act of 1969, 1969 PA 306, MCL 24. See Michigan Laws 333.27102 Safety compliance facility: means a licensee that is a commercial entity that takes marihuana from a marihuana facility or receives marihuana from a registered primary caregiver, tests the marihuana for contaminants and for tetrahydrocannabinol and other cannabinoids, returns the test results, and may return the marihuana to the marihuana facility. See Michigan Laws 333.27102 Sale: means a transaction by which the ownership of tangible personal property is transferred for consideration and applies also to use, gifts, exchanges, barter, and theft. See Michigan Laws 205.422 Sales price: means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, and applies to the measure subject to sales tax. See Michigan Laws 205.51 Sales tax: means the tax levied under the general sales tax act, 1933 PA 167, MCL 205. See Michigan Laws 205.173 Sales tax: means the tax levied under the general sales tax act. See Michigan Laws 205.803 seal: shall be construed to include any of the following:
(a) The impression of the seal on the paper alone. See Michigan Laws 8.3nSecondary wholesaler: means either of the following:
(i) A person, other than a manufacturer or a person licensed under this act as a vending machine operator, wholesaler, or unclassified acquirer, who engages in the sale of a tobacco product for resale. See Michigan Laws 205.422Secure transporter: means a licensee that is a commercial entity located in this state that stores marihuana and transports marihuana between marihuana facilities for a fee. See Michigan Laws 333.27102 self-consumption: means production for personal consumption or use and not for sale, resale, or any other profit-making endeavor. See Michigan Laws 205.422 Seller: means any person who sells, leases, or rents tangible personal property or services to another person. See Michigan Laws 205.803 Service of process: The service of writs or summonses to the appropriate party. Settlement: means an agreement, stipulation, consent order, waiver, default, or other method of settlement of a complaint that is agreed to by the parties and the department. See Michigan Laws 338.3611 Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims. shall not apply: means that the pertinent provision is not operative as to certain persons or things or in conjunction with a particular date or dates. See Michigan Laws 8.4c shipping case: means an individual receptacle within which a tobacco product or group of tobacco products is placed for shipment, storage, or distribution, such as a box, case, or tote. See Michigan Laws 205.422 Smokeless tobacco: means snuff, snus, chewing tobacco, moist snuff, and any other tobacco that is intended to be used or consumed, whether chewed, absorbed, dissolved, inhaled, snorted, sniffed, or ingested, by any means other than smoking or combustion. See Michigan Laws 205.422 Stamp: means a distinctive character, indication, or mark, as determined by the department, attached or affixed to an individual package of cigarettes by mechanical device or other means authorized by the department to indicate that the tax imposed under this act has been paid. See Michigan Laws 205.422 Stamping agent: means a wholesaler or unclassified acquirer who is licensed and authorized by the department to affix stamps to individual packages of cigarettes on behalf of themselves and other wholesalers or unclassified acquirers. See Michigan Laws 205.422 State: means any state of the United States or the District of Columbia. See Michigan Laws 205.803 state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o State average weekly wage: means the state average weekly wage as determined by the Michigan employment security commission under section 27 of the Michigan employment security act, 1936 (Ex Sess) PA 1, MCL 421. See Michigan Laws 37.1103 State military forces: means the national guard of the state, as defined in 32 USC 101(3), and any other military force organized under the laws of the state. See Michigan Laws 32.1002 Statute: A law passed by a legislature. Statute of limitations: A law that sets the time within which parties must take action to enforce their rights. Structural member: means any load-supporting member, including, but not limited to, beams and load-supporting walls, or any nonsupporting member, including, but not limited to, ceilings and nonload-supporting walls. See Michigan Laws 338.3103 Student: means a person learning the theory and practice of serving as a barber. See Michigan Laws 339.1101 Student instructor: means a person learning the theory and practice of teaching barbering. See Michigan Laws 339.1101 Subpoena: A command to a witness to appear and give testimony. Substance abuse: means that term as defined in section 16106a of the public health code, 1978 PA 368, MCL 333. See Michigan Laws 338.3611 Support: means that term as defined in section 2 of the support and parenting time enforcement act, 1982 PA 295, MCL 552. See Michigan Laws 205.1 system: means an internet-based, statewide database established, implemented, and maintained by the department under the marihuana tracking act, that is available to licensees, law enforcement agencies, and authorized state departments and agencies on a 24-hour basis for all of the following:
(i) Verifying registry identification cards. See Michigan Laws 333.27102Tangible personal property: means personal property that can be seen, weighed, measured, felt, or touched or that is in any other manner perceptible to the senses and includes electricity, water, gas, steam, and prewritten computer software. See Michigan Laws 205.51a Tangible personal property: means corporeal personal property. See Michigan Laws 205.256 Tax: includes a tax, interest, or penalty levied under this act. See Michigan Laws 205.51 Tax: includes all taxes, interest, or penalties levied under this act. See Michigan Laws 205.173 Taxpayer: means a person subject to a tax under this act. See Michigan Laws 205.51 Taxpayer: means a person subject to tax under this act. See Michigan Laws 205.173 Temporary employee: means an employee hired for a position that will not exceed 90 days in duration. See Michigan Laws 37.1103 Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held. Testate: To die leaving a will. Testify: Answer questions in court. Testimony: Evidence presented orally by witnesses during trials or before grand juries. Textiles: means goods that are made of or incorporate woven or nonwoven fabric, including, but not limited to, clothing, shoes, hats, gloves, handkerchiefs, curtains, towels, sheets, pillows, pillow cases, tablecloths, napkins, aprons, linens, floor mops, floor mats, and thread. See Michigan Laws 205.51 THC: means that term as defined in section 3 of the Michigan Regulation and Taxation of Marihuana Act, 2018 IL 1, MCL 333. See Michigan Laws 333.29103 Tissue culture: means a marihuana plant cell, cutting, tissue, or organ, that is kept under a sterile condition on a nutrient culture medium of known composition and that does not have visible root formation. See Michigan Laws 333.27102 Tobacco: means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. See Michigan Laws 205.51a Tobacco product: means a product containing any amount of tobacco regardless of form including, but not limited to, cigarettes, cigars, noncigarette smoking tobacco, or smokeless tobacco. See Michigan Laws 205.422 Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident. Training center: means an institution that is formed or operated principally to provide instruction in boxing, mixed martial arts, or other sports. See Michigan Laws 338.3611 Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition. Transfer: includes the passing of property or an interest in property in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale, or gift in the manner prescribed in this act. See Michigan Laws 205.221 Transfer tax: includes an estate, generation-skipping, inheritance, legacy, or succession tax for residents and nonresidents, including aliens. See Michigan Laws 205.256 Transportation company: means a person operating, or supplying to common carriers, cars, boats, or other vehicles for the transportation or accommodation of passengers and engaged in the sale of a tobacco product at retail. See Michigan Laws 205.422 Transporter: means a person importing or transporting into this state, or transporting in this state, a tobacco product obtained from a source located outside this state, or from any person not duly licensed under this act. See Michigan Laws 205.422 Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence. Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC Trustee: A person or institution holding and administering property in trust. Unarmed combat: means any of the following:
(i) Professional boxing. See Michigan Laws 338.3611Unclassified acquirer: means a person, except a transportation company or a purchaser at retail from a retailer licensed under the general sales tax act, 1933 PA 167, MCL 205. See Michigan Laws 205.422 Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC Unit: means a regularly organized body of the military that is not larger than a company or squadron. See Michigan Laws 32.1002 Unit area: means the formation or formations that are unitized and surface acreage that is a part of the unitized lands, as described in the plan for unit operations that is the subject of the supervisor's order as provided in section 61706. See Michigan Laws 324.61701 Unit expense: means any and all cost, expense, or indebtedness incurred by the unit in the establishment of its organization or incurred in the conduct and management of its affairs or the operations conducted by it. See Michigan Laws 324.61701 Unit production: means all indigenous oil and gas produced and saved from a unit area after the effective date of the order of the supervisor creating the unit, regardless of the well or tract within the unit area from which that oil and gas is produced. See Michigan Laws 324.61701 United States: when used in a geographical sense includes only the 50 states and the District of Columbia. See Michigan Laws 205.256 United States: shall be construed to include the district and territories. See Michigan Laws 8.3o Unofficial hemp sample: means a sample of industrial hemp collected by a grower for routine compliance monitoring testing throughout the growing season for testing by a compliance monitoring testing facility. See Michigan Laws 333.29103 Usable marihuana: means the dried leaves, flowers, plant resin, or extract of the marihuana plant, but does not include the seeds, stalks, and roots of the plant. See Michigan Laws 333.27102 USDA: means the United States Department of Agriculture. See Michigan Laws 333.29103 Use tax: means the tax levied under the use tax act. See Michigan Laws 205.803 Use tax: means the tax levied under the use tax act, 1937 PA 94, MCL 205. See Michigan Laws 205.173 Use tax act: means 1937 PA 94, MCL 205. See Michigan Laws 205.803 User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services. Utility: means either of the following:
(i) A person regulated by the Michigan public service commission as a utility. See Michigan Laws 205.51Variety: means a subdivision of a species that has the following characteristics:
(i) The subdivision is uniform, in the sense that variations between the subdivision and other subdivisions in essential and distinctive characteristics are describable. See Michigan Laws 333.29103Vending machine operator: means a person who operates 1 or more vending machines in this state for the sale of a tobacco product. See Michigan Laws 205.422 Venue: The geographical location in which a case is tried. Viable seed: means seed that has a germination rate of greater than 0. See Michigan Laws 333.29103 Voluntary seller: means a seller who does not have a requirement to obtain a license or register to collect the sales or use tax for this state. See Michigan Laws 205.803 Wholesale price: means the actual price paid to a seller for a tobacco product, by a wholesaler or unclassified acquirer to acquire that tobacco product from the seller. See Michigan Laws 205.422 Wholesaler: means a person who purchases all or part of its tobacco products from a manufacturer and who sells 75% or more of those tobacco products to others for resale. See Michigan Laws 205.422 Wrap: means an individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted tobacco, whether in the form of tobacco leaf, sheet, or tube, if the wrap is designed to be offered, or is offered, for sale to consumers to create or to use as a component part of a tobacco product. See Michigan Laws 205.422 Writ: A formal written command, issued from the court, requiring the performance of a specific act.