Michigan Compiled Laws — Tax Chapters 205-208, 211

MCL 205.427a — Imposition of tax on consumer; intent of act

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.

Last amended: History: Add. 1997, Act 187 , Imd. Eff. Dec. 30, 1997

Source: official text