Mich. Comp. Laws » Michigan Compiled Laws / Chapter 205 / Act 327 of 1993

Mich. Comp. Laws § 205.421

Short title.

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TOBACCO PRODUCTS TAX ACT


Act 327 of 1993


205.421 Short title.

Sec. 1.

    This act shall be known and may be cited as the "tobacco products tax act".

History: 1993, Act 327, Eff. Mar. 15, 1994

Notes of Decisions
Cited in 29 cases (3 in the last 5 years), 2002–2021 · leading case: People v. Nasir
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People v. Nasir (2003) michctapp · cites it 4× “§ 205.421 et seq., was amended in order to deal with what was identified as the substantial and widespread smuggling of cigarettes into Michigan in order to circumvent the tax levied on each pack of cigarettes.”
People of Michigan v. Samer Shami (2018) mich “1 MCL 205.421 et seq. 2 MCL 205.423(1). 3 See, e.”
Davor Vulic v. Department of Treasury (2017) michctapp · cites it 3× “Respondent assessed tax upon petitioner under the Tobacco Products Tax Act (TPTA), MCL 205.421 et seq. Petitioner contested the tax, asserting that he should not be liable for taxes on the cigarettes because he was not a “consumer” of the cigarettes, noting that the cigarettes…”
Prime Time International Distributing Inc v. Dept of Treasury (2017) michctapp “BACKGROUND Spanning from 2015 to 2016, the Michigan State Police Tobacco Tax Unit seized large amounts of tobacco products from plaintiffs for violations of the Tobacco Products Tax Act (TPTA), MCL 205.421 et seq . Each plaintiff timely requested a hearing before the Department…”
People v. Assy (2016) michctapp “In this dispute over the constitutionality of the Tobacco Products Tax Act (the Tobacco Act), MCL 205.421 et seq., the prosecution appeals by right the circuit court’s decision to dismiss the charges against defendant, Fady Yohanna Assy.”
People v. Beydoun (2009) michctapp “The TPTA, which is codified at MCL 205.421 through MCL 205.436, contains detailed definitions, licensing and stamping requirements, recordkeeping and document maintenance obligations, schedules of tax rates, civil and criminal penalties for violations of the TPTA, procedures…”
Keweenaw Bay Outfitters & Trading Post v. Department of Treasury (2002) michctapp “It reads, in relevant part, as follows: (1) A tobacco product held, owned, possessed, transported, or in control of a person in violation of this act. . . [is] contraband and may be seized and confiscated by the department as provided in this section.”
Chippewa Trading Co. v. Cox (2004) ca6 “§ 1983 , challenging the constitutionality of several aspects of Michigan’s Tobacco Products Tax Act (TPTA), Mich. Comp. Laws § 205.421 et seq. The district court concluded that principles of comity counseled it to abstain from hearing Chippewa’s challenge to a state tax scheme,…”
Shotwell v. Department of Treasury (2014) michctapp “As a manufacturer engaged in the sale of tobacco in Michigan, PTT is subject to Michigan’s Tobacco Products Tax Act (TPTA), MCL 205.421 et seq. Specifically, under the TPTA, certain tobacco manufacturers must prepay an “equity assessment” no later than March 1 for projected…”
S Abraham & Sons, Inc. v. Department of Treasury Gitzen Co. (2004) michctapp “i In 1999, plaintiffs, wholesalers of tobacco products as defined by the Tobacco Products Tax Act (tpta), MCL 205.421 et seq., jointly filed a complaint against defendant in the Court of Claims, 1 alleging that, during various periods ranging from 1994 to 1998, they prepaid…”
People of Michigan v. John Francis Davis (2021) mich · cites it 6× “Defendants were nonsupervisory employees of the Keweenaw Bay Indian Community (KBIC). On December 11, 2015, the Michigan State Police pulled over a KBIC-owned pickup truck for speeding.”
People of Michigan v. John Francis Davis (2021) mich · cites it 6× “Defendants were nonsupervisory employees of the Keweenaw Bay Indian Community (KBIC). On December 11, 2015, the Michigan State Police pulled over a KBIC-owned pickup truck for speeding.”
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