Michigan Statutes

§ 205.427a — Imposition of tax on consumer; intent of act.

Michigan § 205.427a

JurisdictionMichigan

Ch. 205TAXATION

Act 327 of 1993TOBACCO PRODUCTS TAX ACT (205.421-205.436)

This text of Michigan § 205.427a (Imposition of tax on consumer; intent of act.) is published on Counsel Stack Legal Research, covering Michigan primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mich. Comp. Laws § 205.427a (2026).

Text

TOBACCO PRODUCTS TAX ACT (EXCERPT) Act 327 of 1993 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.

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Legislative History

Add. 1997, Act 187 , Imd. Eff. Dec. 30, 1997

Nearby Sections

15

§ 205.1

Department as agency responsible for tax collection; definitions.

§ 205.10

§ 205.100

Administration of tax; conflicting provisions; rules; filing claims for refund; payment of refunds; payment of refund filed for interstate access telephone services; tax imposed under tobacco products tax act.

§ 205.100a

Receipt and collection of local community stabilization share.

§ 205.101

Refund or credit for returned tangible personal property or service; written notice.

§ 205.101a

Selling or quitting business; final return; withholding of purchase money to cover taxes, interest, and penalties; liability for failure to withhold purchase money; purchaser liability for taxes, interest, and penalties of former owner.

§ 205.102

§ 205.103

§ 205.103a

Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions.

§ 205.104

§ 205.104a

Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined.

§ 205.104b

Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase.

§ 205.105

Failing to register; penalty.

§ 205.106

Seller's failure to comply with act; penalty.

§ 205.107

Computation of tax amount; rounding up to whole cent.

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Bluebook (online)

Michigan § 205.427a, Counsel Stack Legal Research, https://law.counselstack.com/statute/mi/205.427a.