Michigan § 28.458 - Fireworks safety fee; imposition; payment; deposit in fireworks safety fund; failure to comply; civil fine.
Full text of Michigan Michigan Compiled Laws § 28.458 — Fireworks safety fee; imposition; payment; deposit in fireworks safety fund; failure to comply; civil fine., with citation guidance and answers to common questions.
§ 28.458. Fireworks safety fee; imposition; payment; deposit in fireworks safety fund; failure to comply; civil fine.
(1) A user fee, known as the fireworks safety fee, is imposed on retail transactions made in this state for consumer fireworks and low-impact fireworks as provided in section 9.
(2) A person that acquires consumer fireworks or low-impact fireworks in a retail transaction is liable for the fireworks safety fee on the transaction and, except as otherwise provided in this act, shall pay the fireworks safety fee to the retailer as a separate added amount to the consideration in the transaction. The retailer shall collect the fireworks safety fee as an agent for the state.
(3) The fireworks safety fee shall be deposited in the fireworks safety fund.
(4) A person that fails to collect a fireworks safety fee as required under this section is responsible for a civil fine as follows:
(a) For a first violation, not more than $5,000.00. If the person is a retailer of low-impact fireworks and, within 30 days of receiving a notice of violation, the person remits to the department the estimated equivalent of the amount the person should have collected under this section, the department shall waive the civil fine described in this subdivision.
(b) For a second violation, not more than $20,000.00.
(c) For a third or subsequent violation, not more than $40,000.00.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 28.458
What does Michigan Compiled Laws § 28.458 cover?
Section 28.458 ("Fireworks safety fee; imposition; payment; deposit in fireworks safety fund; failure to comply; civil fine.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Michigan § 28.458?
A common citation format is "Michigan Compiled Laws § 28.458" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Michigan law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.
How does Michigan § 28.458 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.