MCL - Act 23 of 2025
AN ACT to provide for the imposition and collection of excise taxes on certain sales of marihuana; to provide for the establishment of procedures for the collection, administration, and enforcement of those taxes; to provide for the disposition of the taxes; to provide for the promulgation of rules; to create the comprehensive road funding fund; and to prescribe the powers and duties of certain state governmental officers and entities.
History: 2025, Act 23, Imd. Eff. Oct. 7, 2025
| Document | Type | Description |
|---|---|---|
| Section 205.901 | Section | Short title. |
| Section 205.903 | Section | Definitions. |
| Section 205.905 | Section | Sale or transfer of marihuana; excise tax; rate. |
| Section 205.907 | Section | Administration of the tax; promulgation of rules. |
| Section 205.909 | Section | Periodic returns; remittance of tax; due dates. |
| Section 205.911 | Section | Comprehensive road funding fund. |
| Section 205.913 | Section | Distribution of revenue. |