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Public Act Number: 187
Public Act Year: 1997
Document Type(s): MCLs
(14 results found)
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Document Type Description
Act 327 of 1993 Statute TOBACCO PRODUCTS TAX ACT (205.421 - 205.436)
Section 205.422 Section Definitions.
Section 205.423 Section 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.
Section 205.425 Section Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing.
Section 205.425a Section Procurement of stamps; designs, denominations, and forms; request for proposal.
Section 205.425b Section Advising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information.
Section 205.426 Section 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.
Section 205.426a Section 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.
Section 205.426b Section Issuance of stamps to wholesaler or unclassified acquirer.
Section 205.427 Section 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.
Section 205.427a Section Imposition of tax on consumer; intent of act.
Section 205.428 Section Personal liability for payment of tax; penalty; duties of manufacturer's representative; violations as felony; violations as misdemeanor; enforcement; exception; additional violations.
Section 205.429 Section 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.
Section 205.432 Section Disposition of proceeds from taxes, fees, and penalties; disbursements; use of funds for enforcement and administration of act.