§ 333.27601 Provisioning center; imposition of tax; rate; administration
§ 333.27602 Medical marihuana excise fund
§ 333.27603 Regulatory assessment
§ 333.27604 Marihuana regulatory fund
§ 333.27605 Use of money from Michigan marihuana registry fund

Terms Used In Michigan Laws > Chapter 333 > Act 281 of 2016 > Part 6 - Taxes and Fees

  • 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
  • Board: means the marijuana regulatory agency. See Michigan Laws 333.27102
  • 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
  • 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
  • Contract: A legal written agreement that becomes binding when signed.
  • Department: means the department of treasury. See Michigan Laws 205.51
  • Department: means the department of licensing and regulatory affairs. See Michigan Laws 333.27102
  • Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Michigan Laws 205.51a
  • 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.
  • 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
  • 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
  • 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
  • Licensee: means a person holding a state operating license. 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 333.27102
  • Marihuana facility: means a location at which a licensee is licensed to operate under this act. See Michigan Laws 333.27102
  • Marijuana regulatory agency: means the marijuana regulatory agency created under Executive Reorganization Order No. See Michigan Laws 333.27102
  • Michigan medical marihuana act: means the Michigan Medical Marihuana Act, 2008 IL 1, MCL 333. See Michigan Laws 333.27102
  • Municipality: means a city, township, or village. See Michigan Laws 333.27102
  • 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
  • Personal property: All property that is not real property.
  • 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
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • 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
  • 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
  • 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
  • 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 a tax, interest, or penalty levied under this act. See Michigan Laws 205.51