Monthly Tobacco Tax returns are due on the 20th of each month following the reporting
period. If the 20th of the month falls on a Saturday, Sunday or legal
holiday, the next business day shall be considered the due date. If payment is
not postmarked or received in our office by the due date, penalty and interest
charges may be assessed based on provisions of the Michigan Revenue Act MCL
205.24. Check with your financial institution about their specific ACH requirements,
since some banks require the ACH debit order by 4:00 PM on the business day
before the due date in order to ACH transfer the funds on the due date.
Escrow Deposits made by Non-Participating Manufacturers as required by PA 244 of 1999 are due on April 15th and form 3762 - Certificate of Compliance are due April 30th each year.
Equity assessment prepayments from Non-Participating Manufacturers as
required by PA 327 of 1993, as amended, are due by March 1st of each year or
before a new non-participating manufacturer commences selling cigarettes or
roll-your-own tobacco in Michigan. For more information view
P A 285 of 2003. |
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