Revised Confirmation of Tax Compliance Attestation for Medical and Adult-Use Applicants/Licensees

In consultation with the Department of Attorney General and the Department of Treasury, the Cannabis Regulatory Agency (CRA) has revised the Confirmation of Tax Compliance Attestation (Treasury Attestation) for initial and renewal applications. The medical and adult-use treasury attestations have been revised and updated on the website. This revision is intended to align the application process with the statutory and administrative rule requirements, specifically, whether the applicant is delinquent in the payment of any tax required under federal, state, or local law for one or more years. Effective with today’s notification, applicants and licensees that submit the Treasury Attestation to the CRA are required to utilize the updated form as part of the application process. Failure to utilize the correct form will result in a notice of deficiency being sent and a delay in the timely processing of the application.

Additionally, the instruction booklets for the medical and adult-use applications have been updated to be consistent with the revised treasury attestations. Please note, the CRA has inserted into the instruction booklets additional guidance received from the Department of Treasury regarding how a delinquency is defined. This will impact how the attestation will be completed by the Department of Treasury and subsequently how the CRA will utilize the completed form when making licensing determinations consistent with the statute and administrative rules.

Please see the Department of Treasury guidance below:

To assist in the completion of this attestation, please note that the Department of Treasury defines delinquency as follows:

1. For underpaid or no remittance tax returns, a taxpayer is considered “delinquent” in the payment of the required tax if the amount due indicated on the return has not been paid in full by the due date of the return.
2. For post-return adjustments made by Treasury such as adjustments made when the return is processed, or as part of the audit process, a taxpayer is considered “delinquent” in the payment of the tax deficiency on the date that Treasury issues an assessment (Final Bill for Taxes Due) with respect to the determined deficiency.
3. For “failure to file” situations, the taxpayer is considered “delinquent” in the payment of the tax at issue beginning on the day following the due date of the return that was required, but was not filed.

For questions or concerns regarding the updated Treasury Attestation please reach out to the CRA via email: CRA-AdultUseLicensing@michigan.gov. For questions or concerns regarding the status of your account with Treasury and any potential delinquency, please reach out to the Department of Treasury via email: Treas-MI-Marihuana-Tax@michigan.gov

MCL Admin

The Michigan Cannabis Lawyer Admin is the profile for the cannabis attorneys here at Covert Law Firm.