Suspension, Revocation or Non-renewal of a Tobacco Products License
Prior to suspension, revocation or refusal to renew a Tobacco Products License under MCL 205.425(3), the Department of Treasury (Department) will hold a hearing before a representative of the State Treasurer to determine whether or not to take such action.
Click here for more information on the Tobacco Tax.
After a Tobacco Products License has been suspended, revoked, not renewed, or not issued, the aggrieved person may submit a written request for a hearing within 20 days after the date on the notice of the suspension, revocation, refusal to renew, or refusal to issue. By law, this type of hearing is held using informal conference procedures. MCL 205.425(4) .
To request a hearing on the suspension, revocation, non-renewal, or refusal to issue a tobacco products license, you must submit a timely written request for an informal conference to the Department of Treasury’s (Department) Office of Hearings within 20 days after the date on the notice of the suspension, revocation, non-renewal, or refusal to issue 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
PO Box 30038
Lansing, MI 48909
Fax: (517) 636-4115
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) Hearings will be held at the Michigan Department of Treasury Operations Center, 7285 Parsons Drive, Dimondale, MI 48821.