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).

If the hearing request is timely, a tobacco products seizure hearing must be held within 15 business days of the Department's receipt of the written request for a hearing. A Decision and Order of Determination must be issued within 10 business days of the date of the hearing.

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. At the beginning of each hearing, the Hearing Referee will give the following instruction to the parties:

The purpose of this hearing is to determine whether the Michigan Tobacco Products Tax Act was violated thus rendering the subject matter of the case contraband.

For the purposes of this hearing, the statute will be presumed constitutional both on its face and as applied. No testimony will be heard, no evidence will be received, and no argument will be considered that does not go to the purpose of this hearing. To the extent that any such information is provided inadvertently, that information will not be considered and the opposing party will not be permitted to respond.

If either party wishes to raise questions and admit evidence beyond the legislatively defined purposes of the hearing, the party may (1) bring a separate, original action in a circuit court or other court of competent jurisdiction and/or (2) seek to assert those claims in any appeal to a circuit court after a decision of the Department is rendered following this hearing.

To request a hearing, you must submit a timely written request to the Department of Treasury's (Department) Hearings Division within 10 business days of service of the inventory statement.

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.

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.

Send all Hearing Requests to:

Michigan Department of Treasury Hearings Division 430 W. Allegan St. Lansing, MI 48922

or

Michigan Department of Treasury Hearings Division Fax: (517) 636-4115

Granted hearings will be held at the Michigan Department of Treasury Operations Center, 7285 Parsons Dr, Dimondale, MI 48821. However, hearings may also be held over the telephone.