205.430 Defenses. Sec. 10. The seizure, forfeiture, sale, or destruction of a tobacco product or other property, or an action for recovery of amounts due, does not constitute a defense to the person owning or having control or possession of that property from criminal prosecution for an act or omission made or offense committed under […]
205.431 Sale or solicitation of orders to be shipped, mailed, sent, or brought into state; license required; sales conducted through internet, by telephone, or mail-order transaction; affirmation; purchasers responsible to pay unpaid state taxes on cigars; sign; definitions. Sec. 11. (1) A person, not licensed under this act as either a wholesaler or unclassified acquirer, […]
205.432 Disposition of proceeds from taxes, fees, and penalties; disbursements; use of funds for enforcement and administration of act. Sec. 12. (1) The proceeds derived from the payment of taxes, fees, and penalties provided for under this act and the license fees received by the department shall be deposited with the state treasurer and disbursed […]
205.433 Administration of tax; rules; forms; additional taxes; appointment of special investigator. Sec. 13. (1) The tax imposed by this act shall be administered by the department pursuant to 1941 PA 122, MCL 205.1 to 205.31, and this act. In case of conflict between 1941 PA 122, MCL 205.1 to 205.31, and this act, the […]
205.434 Requirements or prohibitions imposed by local units of government. Sec. 14. Notwithstanding any other provision of law, beginning on the effective date of this act, a city, township, village, county, other local unit of government, or political subdivision of this state shall not impose any new requirement or prohibition pertaining to the sale or […]
205.435 Repeal of MCL 205.501 to 205.522. Sec. 15. (1) Act No. 265 of the Public Acts of 1947, being sections 205.501 to 205.522 of the Michigan Compiled Laws, is repealed effective May 1, 1994. (2) The provisions of Act No. 265 of the Public Acts of 1947, being sections 205.501 to 205.522 of the […]
205.436 Conditional effective date. Sec. 16. This act shall not take effect unless Senate Joint Resolution S is submitted to the voters and the following bills are enacted into law: (a) House Bill No. 5109. (b) House Bill No. 5110. (c) House Bill No. 5116. (d) House Bill No. 5009. (e) House Bill No. 5010. […]
