21 chapters · 351 sections in this title.
Mich. Comp. Laws § 205.901 Short title.
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Sec. 1. This act may be cited as the "comprehensive road funding tax act".
Mich. Comp. Laws § 205.903 Definitions.
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Sec. 3. As used in this act: (a) "Affiliated person" means a person that, directly or indirectly through 1 or more intermediaries, controls, is controlled by, or is under common control with, another person. (b) "Average wholesale price" means the price of marihuana that is calcu…
Mich. Comp. Laws § 205.905 Sale or transfer of marihuana; excise tax; rate.
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Sec. 5. In addition to all other taxes, beginning January 1, 2026, an excise tax is levied and imposed on the wholesale price of the sale or other transfer of marihuana at the following rates in the following circumstances: (a) For the first sale or other transfer of marihuana fr…
Mich. Comp. Laws § 205.907 Administration of the tax; promulgation of rules.
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Sec. 7. (1) The department shall administer the excise taxes imposed by this act pursuant to 1941 PA 122, MCL 205.1 to 205.31, and this act. If the provisions of 1941 PA 122, MCL 205.1 to 205.31, and this act conflict, this act applies. (2) The department shall prescribe the form…