The Michigan Department of Treasury has been made aware that some "Reminder of Tax Due" letters sent to taxpayers contain an incorrect toll-free (1-800) TTY number, which may connect callers to a potential scam. Taxpayers with questions regarding unpaid individual income taxes are asked to contact the Treasury directly at 517-636-4486. We apologize for any confusion or concern this may have caused.
Adult-Use (Recreational) Marijuana
Adult-Use (Recreational) Marijuana
Marijuana funds collected under the Michigan Regulation and Taxation of Marihuana Act (Initiated Law 1 of 2018) are distributed, upon appropriation, as follows:
- 15% to municipalities and Indian tribes in which a licensed marijuana retail store or microbusiness is located. Distributions are allocated in proportion to the number of licensed marijuana retail stores and microbusinesses located within the municipality or Indian lands to the total of all licensed marijuana retail stores and microbusinesses located in the state.
- 15% to counties and Indian tribes in which a licensed marijuana retail store or microbusiness is located. Distributions are allocated in proportion to the number of licensed marijuana retail stores and microbusinesses located within the county or Indian lands to the total of all licensed marijuana retail stores and microbusinesses located in the state.
- 35% to the School Aid Fund to be used for K-12 education.
- 35% to the Michigan Transportation Fund to be used for the repair and maintenance of roads and bridges.
Licensee by Municipality Reports
View Distribution Reports
Note: Local Governments should account for these funds using chart of account 101-000-439. (See Numbered Letter 2021-6)