Tobacco Products Seizure

The Tobacco Products Tax Act at MCL 205.429(3) provides the opportunity for a hearing to determine whether property seized (cigarettes, other tobacco products, vending machines, records, motor vehicles or other containers) is lawfully subject to seizure and forfeiture.

Either the person from whom the property was seized or any person claiming an interest in the property may request a hearing. A timely written request for a tobacco products seizure hearing must be received within 10 business days of service of the inventory statement. If no request for hearing is submitted within 10 business days, the property seized shall be considered forfeited to the State of Michigan by operation of law and may be disposed of by the Department of Treasury (Department). MCL 205.429(2) .

Requests for hearings are only accepted in writing and received by registered mail, facsimile, or personal service on the State Treasurer pursuant to MCL 205.429(3) . Email and telephone requests are not accepted.

Your written request must include:

1. A statement explaining that you are requesting a hearing regarding a Tobacco Products Tax Act seizure,
2. Your name
3. Your taxpayer identification number and
4. A brief explanation of the dispute

Send all requests to:

Michigan Department of Treasury
Hearings Division
PO Box 30038
Lansing, MI 48909

Fax: (517) 636-4115

A tobacco products seizure hearing must be held within 15 business days of the Department's receipt of a request for a hearing. A Decision and Order of Determination must be issued within 10 business days of the date of the hearing. Hearings will be held at the Michigan Department of Treasury Operations Center, 7285 Parsons Dr., Dimondale, MI 48821.

The Department's Decision and Order of Determination may be appealed to the circuit court of the county where the seizure was made within 20 days after notice of the Department's Decision and Order of Determination.

Revenue Administrative Bulletin 1996-3 describes the administrative hearing for seized property. The purpose of this hearing is to determine whether the property seized is lawfully subject to seizure and forfeiture.