Michigan Laws > Chapter 21 > Act 72 of 1979 – Reporting Tax Information


§ 21.271	Reporting tax credits, deductions, and exemptions with annual budget message; duty of department of treasury
§ 21.272	Reporting pursuant to MCL 206.1 to 206.532
§ 21.273	Fiscal years ending before January 1, 2008; reporting pursuant to single business tax act; fiscal years beginning on or after January 1, 2008; reporting pursuant to Michigan business tax act
§ 21.274	Reporting estimated state equalized valuation and amount of tax foregone from exemptions under MCL 211.1 et seq.; exception; specific exemption estimates
§ 21.275	Reporting estimate of amount of tax foregone from exemptions under MCL 205.51 et seq.; reporting estimate of amount of tax foregone pursuant to MCL 205.51(1)(g)
§ 21.276	Reporting estimate of amount of tax forgone from exemptions under the use tax act
§ 21.277	Reporting estimate of revenue foregone from exemptions under MCL 205.131 et seq
§ 21.278	Reporting estimate of revenue foregone from exemptions under MCL 205.201 et seq
§ 21.279	Reporting estimate of revenue foregone from exemption under MCL 205.301 et seq
§ 21.280	Reporting estimate of revenue foregone from exemptions under MCL 205.501 et seq
§ 21.281	Reporting estimate of revenue foregone from exemptions under MCL 207.1 et seq
§ 21.282	Reporting estimate of revenue foregone from exemptions under MCL 207.101 et seq
§ 21.282a	Reporting estimate of revenue foregone from exemptions under MCL 207.211 et seq
§ 21.283	Reporting estimate of revenue foregone from exemptions under MCL 207.501 et seq
§ 21.284	Reporting estimate of revenue foregone from exemptions under MCL 436.1 et seq., MCL 436.101 et seq., MCL 436.121 et seq., and MCL 436.131 et seq
§ 21.285	Reporting estimate of revenue foregone from exemptions under MCL 478.1 to 478.6
§ 21.286	Reporting estimate of revenue foregone from exemptions under MCL 259.203
§ 21.287	Reporting estimate of revenue foregone from exemptions under MCL 257.801 to 257.810
§ 21.288	Reporting estimate of revenue foregone from exemptions pursuant to MCL 324.78101 to 324.78112
§ 21.289	Reporting estimate of revenue foregone from exemptions granted pursuant to MCL 324.80101 to 324.80124
§ 21.290	Reporting estimate of revenue foregone from exemptions under MCL 141.501 et seq
§ 21.291	Reporting estimate of revenue foregone from exemptions under MCL 141.801 et seq
§ 21.292	Reporting estimate of revenue foregone from exemptions under MCL 141.851 et seq
§ 21.293	Reporting estimate of revenue foregone from exemptions under MCL 431.101 et seq
§ 21.294	Reporting estimate of revenue foregone from exemptions under MCL 431.61 et seq
§ 21.295	Reporting estimate of revenue foregone from exemptions under MCL 450.2062
§ 21.296	Reporting estimate of revenue foregone from exemptions under MCL 500.440 to 500.466

Terms Used In Michigan Laws > Chapter 21 > Act 72 of 1979 - Reporting Tax Information

ABLE: means achieving a better life experience. See Michigan Laws 206.982
account: means an account established under section 4. See Michigan Laws 206.902
account: means an account established under this act. See Michigan Laws 206.982
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
Account owner: means an individual who is a resident of this state, or a resident of a contracting state, and who enters into a Michigan ABLE savings program agreement and establishes an ABLE savings account. See Michigan Laws 206.982
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 338.3610

Amendment: 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.

Ancillary services: means services that are associated with or incidental to the provision of telecommunications services, including, but not limited to, detailed telecommunications billing, directory assistance, vertical service, and voice mail services. See Michigan Laws 205.93a

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 339.720

Authority: means the local community stabilization authority created under the local community stabilization authority act. See Michigan Laws 205.92c

Bail: 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

Basic school operating mills: means school operating mills used to calculate the state portion of a local school district's foundation allowance under section 20 of the state school aid act of 1979, 1979 PA 94, MCL 388. See Michigan Laws 205.92c

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

Braiding: means providing or offering to the general public for compensation any of the following services solely for development or improvement of physical qualities of the natural hair structure:

(i) Intertwining in a systematic motion to create patterns in a 3-dimensional form. See Michigan Laws 339.1201

Bundled transaction: means the purchase of 2 or more distinct and identifiable products, except real property and services to real property, where the products are sold for a single nonitemized price. See Michigan Laws 205.93a

Business: means all activities engaged in by a person or caused to be engaged in by a person with the object of gain, benefit, or advantage, either direct or indirect. See Michigan Laws 205.92

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 339.720

Certified 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 205.422

citation: 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

Coin-operated telephone service: means a telecommunications service paid for by inserting money into a telephone that accepts direct deposits of money to operate. See Michigan Laws 205.93a

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

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 Michigan unarmed combat commission created in section 20. See Michigan Laws 338.3610

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 333.29103

Computer: 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: 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 205.92b

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

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 205.92b

Conference bridging service: means an ancillary service that links 2 or more participants of an audio or video conference call and may include the provision of a telephone number, but does not include the telecommunications services used to reach the conference bridge. See Michigan Laws 205.93a

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

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

Consumer: means the person who has purchased tangible personal property or services for storage, use, or other consumption in this state and includes, but is not limited to, 1 or more of the following:

(i) A person acquiring tangible personal property if engaged in the business of constructing, altering, repairing, or improving the real estate of others. See Michigan Laws 205.92

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.

Contracting state: means a state without a qualified ABLE program that has entered into a contract with this state to provide its residents access to the Michigan ABLE program. See Michigan Laws 206.982

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

Convert: means putting a service or tangible personal property acquired for a use exempt from the tax levied under this act at the time of acquisition to a use that is not exempt from the tax levied under this act, whether the use is in whole or in part, or permanent or not permanent. See Michigan Laws 205.92

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.

Cosmetologist: means an individual who performs or offers to perform 1 or more cosmetology services. See Michigan Laws 339.1201

Cosmetology: means performing 1 or more cosmetology services. See Michigan Laws 339.1201

Cosmetology establishment: means a place of business at which 1 or more cosmetology services are offered or provided. See Michigan Laws 339.1201

Cosmetology services: means any of the following:

(i) Hair care services. See Michigan Laws 339.1201

Cosmetology suite: means a room or suite located inside a licensed cosmetology establishment that is leased or rented from the owner of the cosmetology establishment for the purposes of offering or providing 1 or more cosmetology services. See Michigan Laws 339.1201

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 333.29103

Culpable 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.

de minimis: means the seller's purchase price or sales price of the taxable products is 10% or less of the total purchase price or sales price of the products. See Michigan Laws 205.93a

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

Dealer: means that term as defined in section 11 of the Michigan vehicle code, 1949 PA 300, MCL 257. See Michigan Laws 205.92

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: 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

Decedent: A deceased person.

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

Delivered electronically: means delivered from the seller to the purchaser by means other than tangible storage media. See Michigan Laws 205.92b

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

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 205.92b

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

Demonstrator: means a person who performs a service of a barber at a demonstration. 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 treasury. See Michigan Laws 205.51

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 205.92

Department: means the department of community health. See Michigan Laws 333.26543

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 205.173

Department: means the department of agriculture and rural development. See Michigan Laws 333.29103

Department: means the department of treasury. See Michigan Laws 205.422

Department: means the department of consumer and industry services. See Michigan Laws 338.3103

Department: means the department of treasury. See Michigan Laws 205.803

Department: means the department of licensing and regulatory affairs. See Michigan Laws 338.3610

Department: means the department of energy, labor, and economic growth. See Michigan Laws 206.902

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 treasury. See Michigan Laws 206.963

Department: means the department of treasury. See Michigan Laws 206.982

Department: means the department of treasury. See Michigan Laws 205.1

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 beneficiary: means an eligible individual designated as the individual whose qualified disability expenses are expected to be paid from the account. See Michigan Laws 206.982

Designated representative: means an individual who is authorized to act on behalf of the designated beneficiary if the designated beneficiary is a minor or has a guardian, conservator, or other fiduciary who has been appointed for purposes of managing that designated beneficiary's financial affairs. See Michigan Laws 206.982

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(q) of the motor fuel tax act, 2000 PA 403, MCL 207. See Michigan Laws 205.92

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 205.51a

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 205.92b

Direct 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

Direct mail: means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addresses on a mailing list provided by the purchaser or at the direction of the purchaser if the cost of the items is 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 205.92b

Director: means the director of the department or his or her designee. See Michigan Laws 338.3610

Directory assistance: means an ancillary service of providing telephone number information or address information. See Michigan Laws 205.93a

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 37.1103

Discovery: 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 205.51a

(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 205.92b

Dry 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 205.51a

(i) Can withstand repeated use. See Michigan Laws 205.92b

Durable medical equipment repair or replacement parts: includes all components or attachments used in conjunction with durable medical equipment. See Michigan Laws 205.51a

Durable medical equipment repair or replacement parts: includes all components or attachments used in conjunction with durable medical equipment. See Michigan Laws 205.92b

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

Electrologist: means an individual who performs or offers to perform electrology. See Michigan Laws 339.1201

Electrology: means the permanent removal of hair from the body of an individual by the use of electricity. See Michigan Laws 339.1201

Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Michigan Laws 205.51a

Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Michigan Laws 205.92b

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 206.902

Eligible individual: means that term as defined in section 529A of the internal revenue code. See Michigan Laws 206.982

Employee: 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.

Esthetician: means an individual who performs or offers to perform skin care services. See Michigan Laws 339.1201

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

Fabricate: means to modify or prepare tangible personal property for affixation or assembly. See Michigan Laws 205.93a

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.

Fixed wireless service: means a telecommunications service that provides radio communication between fixed points. See Michigan Laws 205.93a

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 children's hospital of Michigan fund created in section 15. See Michigan Laws 333.26543

Fund: means the united way fund created in section 3. See Michigan Laws 333.26532

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 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 Michigan Alzheimer's association fund created in section 5. See Michigan Laws 206.963

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.

Hair care services: means arranging, cutting, dressing, curling, waving, cleansing, singeing, bleaching, coloring, tinting, trimming, styling, relaxing, perming, straightening, or similar work upon the hair of the head or a wig that an individual is wearing. See Michigan Laws 339.1201

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

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

Internal revenue code: means the United States internal revenue code of 1986 in effect on January 1, 2015 or at the option of the taxpayer, in effect for the current year. See Michigan Laws 206.982

International: means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. See Michigan Laws 205.93a

Interstate: means a telecommunications service that originates in 1 United States state, territory, or possession and terminates in a different United States state, territory, or possession. See Michigan Laws 205.93a

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 205.92

Intestate: Dying without leaving a will.

Intrastate: means a telecommunications service that originates in a United States state, territory, or possession and terminates in the same United States state, territory, or possession. See Michigan Laws 205.93a

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 37.1201

Lease: 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 333.27102

License: 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.

Local community stabilization share: means the local community stabilization share tax described in section 3(5), authorized by the amendatory act that added this section, and included in the specific tax levied under section 3(1). See Michigan Laws 205.92c

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 333.29103

Majority leader: see Floor Leaders

Management contract: means the contract executed between the treasurer and a program manager. See Michigan Laws 206.982

Manicuring services: means the cleansing, filing, shaping, buffing, polishing, or beautifying of the nails of the hands or feet, and the cleansing, massaging, stimulating, exercising, or beautifying of the skin of the hands, arms, and feet, manually or with the use of tools, appliances, or cosmetic preparations, including the repair of nails, or the creation or decoration of artificial nails. See Michigan Laws 339.1201

Manicurist: means an individual who performs or offers to perform manicuring services. See Michigan Laws 339.1201

Manufacture: means to convert or condition tangible personal property by changing the form, composition, quality, combination, or character of the property. See Michigan Laws 205.93a

Manufacturer: means a person who manufactures, fabricates, or assembles tangible personal property. See Michigan Laws 205.93a

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 205.422

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 333.27102

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

Member of the family: means a family member as defined in section 529A of the internal revenue code. See Michigan Laws 206.982

Member state: means a state that has entered into the agreement. See Michigan Laws 205.803

Michigan ABLE savings program agreement: means the agreement between the program and an account owner that establishes an ABLE savings account. See Michigan Laws 206.982

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

Mobile salon: means either of the following:

(i) A self-contained vehicle or other device that is moved, towed, or transported from 1 location to another and in which equipment used to perform 1 or more cosmetology services is installed. See Michigan Laws 339.1201

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 205.51a

(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 205.92b

month: 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.

motel: means a building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, rooming houses, nudist camps, apartment hotels, resort lodges and cabins, camps operated by other than nonprofit organizations but not including those licensed under 1973 PA 116, MCL 722. See Michigan Laws 205.93a

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}

Natural hair cultivation: means techniques that result in tension on hair strands such as twisting, wrapping, weaving, extending, locking, or braiding of the hair by hand, if that work does not include the application of dyes, reactive chemicals, or other preparations to alter the color or to straighten, curl, or alter the structure of the hair. See Michigan Laws 339.1201

Natural hair culturist: means an individual who is engaged in natural hair cultivation but does not include an individual who is engaged in natural hair cultivation if that activity is performed as part of the practice of a recognized religion. See Michigan Laws 339.1201

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

New motor vehicle: means that term as defined in section 33a of the Michigan vehicle code, 1949 PA 300, MCL 257. See Michigan Laws 205.92

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.

Owner: means a person who owns and conducts a cosmetology establishment or a school of cosmetology. See Michigan Laws 339.1201

Paging service: means a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers, which may include messages or sounds. See Michigan Laws 205.93a

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.

Pay telephone service: means a telecommunications service provided through any pay telephone. See Michigan Laws 205.93a

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, 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, county, 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 205.92

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, 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: means an individual, partnership, corporation, association, college or university, or other legal entity. See Michigan Laws 333.29103

Person: means an individual, partnership, fiduciary, association, limited liability company, corporation, or other legal entity. See Michigan Laws 205.422

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

Person: means any of the following:

(i) An individual, corporation, limited liability company, partnership, association, or other legal entity. See Michigan Laws 338.3611

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, 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 an individual, partnership, corporation, association, governmental entity, or other legal entity. See Michigan Laws 324.301

Personal property: All property that is not real property.

Personal property growth factor: means the average annual growth rate for industrial and commercial personal property taxable value from 1996 through 2012 rounded up to the nearest tenth of a percent, which is 1. See Michigan Laws 205.92c

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

Place of public accommodation: means a business, educational institution, refreshment, entertainment, recreation, health, or transportation facility of any kind, whether licensed or not, whose goods, services, facilities, privileges, advantages, or accommodations are extended, offered, sold, or otherwise made available to the public. See Michigan Laws 37.1301

plan: means a plan that provides different investment strategies and allows account distributions for qualified disability expenses. See Michigan Laws 206.982

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 339.720

Precedent: 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.

premises: means 1 of the following, as applicable:

(i) For a mobile salon described in subdivision (o)(i), the vehicle or other device and the equipment installed in the vehicle or device. See Michigan Laws 339.1201

Prepaid calling service: means the right to access exclusively telecommunications services that must be paid for in advance and that enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars that decline with use in a known amount. See Michigan Laws 205.93a

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

price: means the total amount of consideration paid by the consumer to the seller, 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 use tax. See Michigan Laws 205.92

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

Private communications service: means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which that channel or group of channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of that channel or group of channels. See Michigan Laws 205.93a

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 industrial hemp program established by this act. See Michigan Laws 333.29103

Program: means the individual or family development account program established in section 3. See Michigan Laws 206.902

Program: means the Michigan ABLE savings program established pursuant to this act. See Michigan Laws 206.982

Program manager: means 1 or more entities selected by the treasurer to act as a manager of the program. See Michigan Laws 206.982

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 205.51a

(i) Artificially replace a missing portion of the body. See Michigan Laws 205.92b

Provisioning 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.

Public service: means a public facility, department, agency, board, or commission owned, operated, or managed by or on behalf of this state or a subdivision of this state, a county, city, village, township, or independent or regional district in this state or a tax exempt private agency established to provide service to the public, except that public service does not include a state or county correctional facility with respect to actions or decisions regarding an individual serving a sentence of imprisonment. See Michigan Laws 37.1301

Purchase: means to acquire for a consideration, whether the acquisition is effected by a transfer of title, of possession, or of both, or a license to use or consume; whether the transfer is absolute or conditional, and by whatever means the transfer is effected; and whether consideration is a price or rental in money, or by way of exchange or barter. See Michigan Laws 205.92

Purchase price: means the price paid by the seller for the property. See Michigan Laws 205.93a

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(l), (m), and (n) of the motor carrier fuel tax act, 1980 PA 119, MCL 207. See Michigan Laws 205.92

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

Qualified disability expenses: means that term as defined in section 529A of the internal revenue code. See Michigan Laws 206.982

Qualified withdrawal: means a distribution that is not subject to a penalty or an excise tax under section 529A of the internal revenue code or taxation under the income tax act of 1967, 1967 PA 281, MCL 206. See Michigan Laws 206.982

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

Recreational vehicle: means that term as defined in section 49a of the Michigan vehicle code, 1949 PA 300, MCL 257. See Michigan Laws 205.92

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 333.29103

Reinstatement: 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 205.422

Removal: 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

restaurant: means a food service establishment defined and licensed under the food law of 2000, 2000 PA 92, MCL 289. See Michigan Laws 205.93a

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 tangible personal property or services are purchased or rented for storage, use, or other consumption in this state. See Michigan Laws 205.92

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 that term as defined in section 1 of the general sales tax act, 1933 PA 167, MCL 205. See Michigan Laws 205.93a

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

School of cosmetology: means a school that teaches 1 or more cosmetology services at a premises designated in the license application. See Michigan Laws 339.1201

seal: shall be construed to include any of the following:

(a) The impression of the seal on the paper alone. See Michigan Laws 8.3n

Secondary 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 205.422

Secure 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 the person from whom a purchase is made and includes every person selling tangible personal property or services for storage, use, or other consumption in this state. See Michigan Laws 205.92

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: 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.

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

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

Skin care services: includes the following services or combination of services:

(i) Beautifying the skin of the body of an individual by the use of cosmetic preparations, antiseptics, tonics, lotions, or creams, including body wrapping. See Michigan Laws 339.1201

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 share: means the state share tax described in section 3(5) and included in the specific tax levied under section 3(1). See Michigan Laws 205.92c

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.

Storage: means a keeping or retention of property in this state for any purpose after the property loses its interstate character. See Michigan Laws 205.92

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: means an individual who is engaged in learning cosmetology or 1 or more cosmetology services in a school of cosmetology. See Michigan Laws 339.1201

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 333.27102

Tangible personal property: means corporeal personal property. See Michigan Laws 205.256

Tangible 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

Tax: includes all taxes, interest, or penalties levied under this act. See Michigan Laws 205.92

Tax: includes all taxes, interest, or penalties levied under this act. See Michigan Laws 205.173

Tax: includes a tax, interest, or penalty levied under this act. See Michigan Laws 205.51

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

Telecommunications nonrecurring charges: means an amount billed for the installation, connection, change, or initiation of telecommunications service received by the customer. See Michigan Laws 205.93a

Telecommunications service: means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points, including a transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether that service is referred to as voice over internet protocol services or is classified by the federal communications commission as enhanced or value added. See Michigan Laws 205.93a

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

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, pillowcases, tablecloths, napkins, aprons, linens, floor mops, floor mats, and thread. See Michigan Laws 205.92

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: means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. See Michigan Laws 205.92b

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

Treasurer: means the state treasurer. See Michigan Laws 206.982

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 338.3611

Unclassified 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 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: means the exercise of a right or power over tangible personal property incident to the ownership of that property including transfer of the property in a transaction where possession is given. See Michigan Laws 205.92

Use tax: means the tax levied under the use tax act, 1937 PA 94, MCL 205. See Michigan Laws 205.173

Use tax: means the tax levied under the use tax act. See Michigan Laws 205.803

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 205.51

Utility: means either of the following:

(i) A person regulated by the Michigan public service commission as a utility. See Michigan Laws 205.92

Value-added nonvoice data service: means a telecommunications service in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission, conveyance, or routing. See Michigan Laws 205.93a

Variety: 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 333.29103

Vending 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.

Vertical service: means an ancillary service that is offered in connection with 1 or more telecommunications services that offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services. See Michigan Laws 205.93a

Viable seed: means seed that has a germination rate of greater than 0. See Michigan Laws 333.29103

Voice mail service: means an ancillary service that enables the customer to store, send, or receive recorded messages, but does not include any vertical services that the customer may be required to have in order to utilize the voice mail service. See Michigan Laws 205.93a

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

Watercraft dealer: means a dealer as that term is defined in section 80102 of the natural resources and environmental protection act, 1994 PA 451, MCL 324. See Michigan Laws 205.92

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.