- Section 205.421 - Short title
- Section 205.422 - Definitions
- Section 205.423 - 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 205.423a - Sale of tobacco product by creditor with security interest; application; "creditor" and "security interest" defined
- Section 205.424 - Expiration, return, reissue, and renewal of license
- Section 205.425 - Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing
- Section 205.425a - Procurement of stamps; designs, denominations, and forms; request for proposal
- Section 205.425b - Advising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information
- Section 205.426 - 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 - 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 - Issuance of stamps to wholesaler or unclassified acquirer
- Section 205.426c - Acquisition of cigarettes from nonparticipating manufacturer
- 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
- Section 205.426e - Enforcement of tobacco product manufacturer's escrow accounts act; disclosure of information to attorney general; consolidation of information received pursuant to agreements with Indian tribes; disclosure of information otherwise confidential; information received as result of NPM adjustment settlement agreement
- Section 205.426f - Refusal to list or the removal of a tobacco product manufacturer from the director; exception; notice; deficiencies; demand for hearing; written order; appeal; definitions
- Section 205.427 - 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 - Imposition of tax on consumer; intent of act
- Section 205.427b - Bad debt; deduction; definition
- 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
- 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
- Section 205.430 - Defenses
- 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
- Section 205.432 - Disposition of proceeds from taxes, fees, and penalties; disbursements; use of funds for enforcement and administration of act
- Section 205.433 - Administration of tax; rules; forms; additional taxes; appointment of special investigator
- Section 205.434 - Requirements or prohibitions imposed by local units of government
- Section 205.435 - Repeal of MCL 205.501 to 205.522
- Section 205.436 - Conditional effective date