Prior to suspension, revocation or refusal of renewal of a party's Tobacco Products License under MCL 204.425(3), the Department of Treasury (Department) may hold a hearing before a representative of the State Treasurer to determine whether or not to take such action.

More information on the Tobacco Tax.

After a Tobacco Products License has been suspended, revoked or not renewed the aggrieved person may submit a timely written request for a hearing within 20 days after the date on the notice of the suspension, revocation or refusal to renew. By law, this type of hearing is held using informal conference procedures.

A decision in case of a suspension, revocation or refusal to renew a tobacco products license must be issued by the Department within 45 days of receipt of the request for the hearing. MCL 205.425(4).

To request a hearing on the suspension, revocation or non-renewal of a tobacco products license, you must submit a timely written request for an informal conference to the Department of Treasury's (Department) Hearings Division within 20 days after the date on the notice of the suspension, revocation or non-renewal of a tobacco products license.

Your written request must include:

1. a statement explaining that you are requesting a hearing regarding a tobacco products license,

2. your name,

3. your taxpayer identification number and

4. a brief explanation of the dispute.

Requests for hearings are accepted in writing and received only by US mail or facsimile pursuant to MCL 205.21(b). Email and telephone requests are not accepted.

Send all requests to:

Michigan Department of Treasury Hearings Division 430 W. Allegan St. Lansing, MI 48922

or

Michigan Department of Treasury Hearings Division Fax (517) 636-4115

Granted hearings will be held at the Michigan Department of Treasury Operations Center, 7285 Parsons Dr, Dimondale, MI 48821. However, hearings may also be held over the telephone.