NOTICE REGARDING FORMS SUBMISSION DEADLINE BEGINNING IN 2024 FOR BOTTLE DEPOSIT DEALER DISBURSEMENTS

Published: April 1, 2024

The Michigan Beverage Containers Law, MCL 445.571 et seq., commonly known as the bottle deposit law, provides for the annual distribution of the “bottle bill enforcement fund” by the Department of Treasury (“Treasury”). After making a distribution to the Michigan State Police for enforcement, Treasury is required to distribute twenty-five percent of the remaining bottle bill enforcement fund to retailers and dealers that handle empty beverage containers, with disbursement amounts apportioned to each retailer or dealer on the basis of the number of empty returnable containers handled by that retailer or dealer in the previous calendar year, as determined by Treasury. MCL 445.573c(3)(b)(i).

Retailers and dealers must fill out and submit Treasury Form 2196, Request for Bottle Deposit Fund Reimbursement (for Retailers and Dealers), each year in order to validly report to Treasury the number of empty returnable containers handled in the previous calendar year, and subsequently receive an apportioned distribution from the bottle bill enforcement fund based on the number of containers reported. Only Form 2196 may be used for this purpose. The form is available on Treasury’s website, and is linked above.

The purpose of this Notice is to remind retailers and dealers that the deadline for submitting Form 2196 to Treasury is June 1 of each year, in order to report empty returnable containers handled in the previous calendar year.  For example, retailers and dealers must submit Form 2196 by June 1, 2024, in order to report beverage containers handled in 2023, and to receive a distribution from the 2023 bottle bill enforcement fund. In the past, Treasury has occasionally received completed forms after the June 1 deadline. Because Treasury must make the required distributions from the bottle bill enforcement fund by September 1 of each year, it is important that all reporting forms be submitted timely. Accordingly, Forms 2196 submitted to Treasury but postmarked after June 1 will not be accepted; such forms will be rejected by Treasury and a retailer or dealer that submits Form 2196 past the annual June 1 deadline will not be eligible to receive a distribution from the bottle bill enforcement fund for that corresponding year.

Questions regarding this Notice, or the bottle deposit law generally, may be directed to Treasury’s Special Taxes Division, Miscellaneous Taxes and Fees Unit at 517-636-0515, or by email at Treas_MiscTaxesFees@michigan.gov.