Section 205.432 – Disposition of Proceeds From Taxes, Fees, and Penalties; Disbursements; Use of Funds for Enforcement and Administration of Act.
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 […]
Section 205.433 – Administration of Tax; Rules; Forms; Additional Taxes; Appointment of Special Investigator.
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 […]
Section 205.434 – Requirements or Prohibitions Imposed by Local Units of Government.
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 […]
Section 205.435 – Repeal of MCL 205.501 to 205.522.
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 (1) Act No. 265 of the Public Acts of 1947, being sections 205.501 to 205.522 of the Michigan Compiled Laws, is repealed effective May 1, 1994.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 […]
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 205.313 – Receipt; Contents.
205.313 Receipt; contents. Sec. 13. Any corporation, association or person paying any tax, penalty or cost under the provisions of this act, to the state tax commission shall be entitled to a receipt for the same, showing the time of payment and the purpose for which paid. History: 1929, Act 48, Eff. Aug. 28, 1929 […]
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 205.314 – Taxes to Accompany Report; Disposition of Taxes, Penalties, and Costs; Payment of Credits for Heating Fuel Costs.
205.314 Taxes to accompany report; disposition of taxes, penalties, and costs; payment of credits for heating fuel costs. Sec. 14. (1) All taxes shall accompany the report provided for in section 2. Except as provided in subsection (2), all taxes, penalties, or costs paid to the state treasurer under this act shall be paid into […]
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 205.315 – In Lieu of Other Taxes; Exceptions.
205.315 In lieu of other taxes; exceptions. Sec. 15. The severance tax herein provided for shall be in lieu of all other taxes, state or local, upon the oil or gas, the property rights attached thereto or inherent therein, or the values created thereby; upon all leases or the rights to develop and operate any […]