§ 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