Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Be aware! Scam text messages are circulating, falsely claiming to be from the Michigan Department of Treasury. These fraudulent messages attempt to deceive you into providing or updating your bank account information. Treasury will never text you for sensitive data. If you receive such a message, do not respond, click any links, or share any information. Delete it immediately.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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Master Settlement Agreement Resources - Participating Manufacturers List
Escrow Deposits made by Non-Participating Manufacturers as required by PA 244 of 1999, as amended, are due on:
Quarterly Certification of Compliance (form 3762), and Quarterly Statement of Deposit (form 5465), are due each year on:
Annual Certification of Compliance (form 5531) and the Annual Reconciliation of Escrow Deposit (form 5532) are due on or before:
Equity assessment prepayments from Non-Participating Manufacturers as required by PA 327 of 1993, as amended, are due each year by*:
* also required before a new non-participating manufacturer commences selling cigarettes or roll-your-own tobacco in Michigan.
For more information, view PA 285 of 2003.
Equity Assessment Prepayment Requirement
Judgments against manufacturers that do not participate in the Master Settlement Agreement