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 […]
Repealed – Act 265 of 1947 – Cigarette Tax (205.501 – 205.523)
CIGARETTE TAXAct 265 of 1947205.501-205.523 Repealed. 1949, Act 312, Imd. Eff. June 17, 1949;—1951, Act 78, Imd. Eff. May 28, 1951;—1961, Act 156, Eff. July 1, 1961;—1980, Act 167, Eff. Sept. 17, 1980; —1993, Act 327, Eff. May 1, 1994.
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, […]
Repealed – Act 95 of 1959 – Additional Cigarette Tax (205.541 – 205.543)
ADDITIONAL CIGARETTE TAXAct 95 of 1959205.541-205.543 Repealed. 1959, Act 274, Eff. Jan. 1, 1960.
Section 205.430 – Defenses.
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 […]
Repealed – Act 150 of 1953 – Income Tax (205.551 – 205.574)
INCOME TAXAct 150 of 1953205.551-205.574 Repealed. 1954, Act 17, Imd. Eff. Mar. 12, 1954;—1967, Act 281, Eff. Jan. 1, 1968.
Section 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.
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, […]
Repealed – Act 343 of 1969 – Multistate Tax Compact (205.581 – 205.589)
MULTISTATE TAX COMPACTAct 343 of 1969205.581-205.589 Repealed. 2014, Act 282, Imd. Eff. Sept. 12, 2014. Compiler’s Notes: Enacting section 1 of Act 282 of 2014 provides: “Enacting section 1. 1969 PA 343, MCL 205.581 to 205.589, is repealed retroactively and effective beginning January 1, 2008. It is the intent of the legislature that the repeal […]