Section 205.421 – Short Title.

205.421 Short title. Sec. 1. This act shall be known and may be cited as the “tobacco products tax act”. History: 1993, Act 327, Eff. Mar. 15, 1994

Section 205.422 – Definitions.

205.422 Definitions. Sec. 2. As used in this act: (a) “Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco. Cigar does not include a cigarette. (b) “Cigarette” means a roll for smoking or heating that is made wholly or in part of tobacco, irrespective of size or shape […]

Section 205.423 – Purchase, Possession, Importation, Acquisition for Resale or Sale of Tobacco Product; Remote Retail Sale; Unclassified Acquirer; License Required; Fees; Disc or Marker Attached to Vending Machine; Proof to Be Furnished With Application; Surety Bond; Financial Statement; Display of License; Secondary Wholesaler, Vending Machine Operator, and Wholesaler Requirements.

205.423 Purchase, possession, importation, acquisition for resale or sale of tobacco product; remote retail sale; unclassified acquirer; license required; fees; disc or marker attached to vending machine; proof to be furnished with application; surety bond; financial statement; display of license; secondary wholesaler, vending machine operator, and wholesaler requirements. Sec. 3. (1) Except as otherwise provided […]

Section 205.423a – Sale of Tobacco Product by Creditor With Security Interest; Application; “Creditor” and “Security Interest” Defined.

205.423a Sale of tobacco product by creditor with security interest; application; “creditor” and “security interest” defined. Sec. 3a. (1) A creditor that acquires a tobacco product in this state as a result of exercising a security interest may sell that tobacco product without being licensed under this act if both of the following requirements are […]

Section 205.424 – Expiration, Return, Reissue, and Renewal of License.

205.424 Expiration, return, reissue, and renewal of license. Sec. 4. Each license issued under section 3 expires on the June 30 next succeeding the date of issuance unless revoked by the department, unless the business for which the license was issued changes ownership, or unless the holder of the license removes the business from the […]

Section 205.425 – Failure to Comply With Act; Suspension, Revocation, or Refusal to Issue or Renew License; Hearing.

205.425 Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing. Sec. 5. (1) The department may suspend, revoke, or refuse to issue or renew a license issued under this act for failure to comply with this act or for any other good cause. A person whose license is suspended, […]

Section 205.425a – Procurement of Stamps; Designs, Denominations, and Forms; Request for Proposal.

205.425a Procurement of stamps; designs, denominations, and forms; request for proposal. Sec. 5a. (1) The department shall procure stamps as needed in the various designs, denominations, and forms necessary as determined by the department. The department shall pay for the stamps. (2) Not later than August 4, 2012, the department shall issue a request for […]

Section 205.425b – Advising Stamping Agents of License Suspension, Revocation, Nonrenewal, or Reinstatement; Disclosure of Information.

205.425b Advising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information. Sec. 5b. The department shall advise all stamping agents of all persons licensed under this act and any manufacturer, wholesaler, secondary wholesaler, unclassified acquirer, or other person whose license is suspended, revoked, or not renewed under this act. The department shall […]

Section 205.426 – Records and Statements; Markings Required on Shipping Case, Box, or Container; Examination of Records; Invoices or Bills of Lading in Possession of Transporter; Transporter License Required; Exceptions.

205.426 Records and statements; markings required on shipping case, box, or container; examination of records; invoices or bills of lading in possession of transporter; transporter license required; exceptions. Sec. 6. (1) A manufacturer, wholesaler, secondary wholesaler, vending machine operator, transportation company, unclassified acquirer, or retailer shall keep a complete and accurate record of each tobacco […]

Section 205.426a – Disbursement of Stamps to Wholesaler or Unclassified Acquirer; Affixing Stamp; Resale of Package or Cigarette; Inspection or Inventory; Exchanging or Discontinuing Unaffixed Stamps; Accepting, Purchasing, or Borrowing Unaffixed Stamps; Appointment of Stamping Agent to Affix Stamps to Individual Packages; Limitation; Inquiries From Department of State Police.

205.426a Disbursement of stamps to wholesaler or unclassified acquirer; affixing stamp; resale of package or cigarette; inspection or inventory; exchanging or discontinuing unaffixed stamps; accepting, purchasing, or borrowing unaffixed stamps; appointment of stamping agent to affix stamps to individual packages; limitation; inquiries from department of state police. Sec. 6a. (1) A wholesaler or unclassified acquirer […]

Section 205.426b – Issuance of Stamps to Wholesaler or Unclassified Acquirer.

205.426b Issuance of stamps to wholesaler or unclassified acquirer. Sec. 6b. (1) Upon proper request in the form and manner prescribed by the department, a wholesaler or unclassified acquirer may obtain stamps from the department. (2) The department shall not issue any stamps to a wholesaler or unclassified acquirer that is delinquent in paying the […]

Section 205.426c – Acquisition of Cigarettes From Nonparticipating Manufacturer.

205.426c Acquisition of cigarettes from nonparticipating manufacturer. Sec. 6c. (1) Every nonparticipating manufacturer whose cigarettes are sold in this state, whether directly or through a licensee or other distributor, retailer, or similar intermediary, shall by April 30 of each year certify to the department that it is not a participant in the master settlement agreement […]

Section 205.426d – Sale of Cigarettes by Nonparticipating Manufacturer; Information to Be Provided to Department; Payment of Equity Assessment; Prepayment; Stamp; Prohibited Conduct; Publication of List of Compliant Nonparticipating Manufacturers; Seizure or Confiscation; Violation; Service of Process; Brand Previously Sold; Audit or Review; Definitions.

205.426d Sale of cigarettes by nonparticipating manufacturer; information to be provided to department; payment of equity assessment; prepayment; stamp; prohibited conduct; publication of list of compliant nonparticipating manufacturers; seizure or confiscation; violation; service of process; brand previously sold; audit or review; definitions. Sec. 6d. (1) Before commencing sales of cigarettes in this state, whether directly […]

Section 205.426e – Enforcement of Tobacco Product Manufacturer’s Escrow Accounts Act; Disclosure of Information to Attorney General; Consolidation of Information Received Pursuant to Agreements With Indian Tribes; Disclosure of Information Otherwise Confidential; Information Received as Result of Npm Adjustment Settlement Agreement.

205.426e Enforcement of tobacco product manufacturer’s escrow accounts act; disclosure of information to attorney general; consolidation of information received pursuant to agreements with Indian tribes; disclosure of information otherwise confidential; information received as result of NPM adjustment settlement agreement. Sec. 6e. (1) Notwithstanding any law to the contrary, the department shall, upon request of the […]

Section 205.426f – Refusal to List or the Removal of a Tobacco Product Manufacturer From the Director; Exception; Notice; Deficiencies; Demand for Hearing; Written Order; Appeal; Definitions.

205.426f Refusal to list or the removal of a tobacco product manufacturer from the director; exception; notice; deficiencies; demand for hearing; written order; appeal; definitions. Sec. 6f. (1) This section establishes and sets forth the process by which the department may remove a tobacco product manufacturer or any associated or affiliated brand families of a […]

Section 205.427 – Levy of Tax on Sale of Tobacco Products and Modified Risk Tobacco Products; Federal Order; Notification of Rescission, Withdrawal, or Expiration of Federal Order; Filing Return; Payment of Tax; Importation or Acquisition of Tobacco Product; Tax Abatement or Refund; Reimbursement by Adding to Price of Tobacco Product; Sale or Transfer of Unaffixed Stamps by Wholesaler or Unclassified Acquirer; Prohibition; Exchange of Unaffixed Stamps; Inspection; Reports; Definitions.

205.427 Levy of tax on sale of tobacco products and modified risk tobacco products; federal order; notification of rescission, withdrawal, or expiration of federal order; filing return; payment of tax; importation or acquisition of tobacco product; tax abatement or refund; reimbursement by adding to price of tobacco product; sale or transfer of unaffixed stamps by […]

Section 205.427a – Imposition of Tax on Consumer; Intent of Act.

205.427a Imposition of tax on consumer; intent of act. Sec. 7a. It is the intent of this act to impose the tax levied under this act upon the consumer of the tobacco products by requiring the consumer to pay the tax at the specified rate. History: Add. 1997, Act 187, Imd. Eff. Dec. 30, 1997

Section 205.427b – Bad Debt; Deduction; Definition.

205.427b Bad debt; deduction; definition. Sec. 7b. (1) A licensee may deduct the amount of bad debts from the tax levied under section 7. The amount deducted must be charged off as uncollectible on the books of the licensee. If a person pays all or part of a bad debt with respect to which a […]

Section 205.428 – Personal Liability for Payment of Tax; Penalty; Duties of Manufacturer’s Representative; Violations as Felony; Violations as Misdemeanor; Enforcement; Exception; Additional Violations.

205.428 Personal liability for payment of tax; penalty; duties of manufacturer’s representative; violations as felony; violations as misdemeanor; enforcement; exception; additional violations. Sec. 8. (1) A person, other than a licensee, is personally liable for the tax imposed by this act, plus a penalty of 500% of the amount of that tax, under any of […]

Section 205.429 – Seizure and Confiscation of Contraband; Investigation or Search of Vehicle; Inventory Statement of Seized Property; Notice; Publication; Hearing; Disposition of Forfeited Property; Appeal; Public Sale; Proceeds Credited to General Fund; Other Penalties Not Relieved; Award and Payment to Person Furnishing Information; Prohibited Conduct by Retailer; Order.

205.429 Seizure and confiscation of contraband; investigation or search of vehicle; inventory statement of seized property; notice; publication; hearing; disposition of forfeited property; appeal; public sale; proceeds credited to general fund; other penalties not relieved; award and payment to person furnishing information; prohibited conduct by retailer; order. Sec. 9. (1) A tobacco product held, owned, […]