§ 205.421 |
Short title |
§ 205.422 |
Definitions |
§ 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 |
§ 205.424 |
Expiration, return, reissue, and renewal of license |
§ 205.425 |
Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing |
§ 205.425a |
Procurement of stamps; designs, denominations, and forms |
§ 205.425b |
Advising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information |
§ 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 |
§ 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 stam |
§ 205.426b |
Issuance of stamps to wholesaler or unclassified acquirer |
§ 205.426c |
Acquisition of cigarettes from nonparticipating manufacturer |
§ 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; v |
§ 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 wholesa |
§ 205.427a |
Imposition of tax on consumer; intent of act |
§ 205.427b |
Bad debt; deduction; definition |
§ 205.428 |
Personal liability for payment of tax; penalty; duties of manufacturer’s representative; violations as felony; violations as misdemeanor; enforcement; exception; additional violations |
§ 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 no |
§ 205.430 |
Defenses |
§ 205.431 |
Sale 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 |
§ 205.432 |
Disposition of proceeds from taxes, fees, and penalties |
§ 205.433 |
Administration of tax; rules; forms; additional taxes; appointment of special investigator |
§ 205.434 |
Requirements or prohibitions imposed by local units of government |
§ 205.435 |
Repeal of MCL 205.501 to 205.522 |
§ 205.436 |
Conditional effective date |