Michigan Compiled Laws
Chapter 205 - Taxation

Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)

Section 205.1 - Department as Agency Responsible for Tax Collection; Definitions. - Sec. 1. (1) The department is the agency of this...

Section 205.2 - Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002. - Compiler's Notes: The repealed section pertained to appointment and qualifications...

Section 205.3 - Department and State Treasurer; Powers and Duties. - Sec. 3. Except as otherwise provided in this act, the...

Section 205.3a - Repealed. 1980, Act 162, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to demand for payment...

Section 205.4 - Submitting Rules for Public Hearing; Guidelines; Electronic Filing of Request for Rule-Making; Intentional Use of Collection Goal or Quota; Damages; Publishing Handbook for Taxpayers and Tax Preparers. - Sec. 4. (1) Not later than April 1, 1994, the...

Section 205.4a - Taxpayer Protection Act; Paid Tax Preparers; Prohibitions; Injunctions; Definitions. - Sec. 4a. (1) Beginning January 1, 2021, any return or...

Section 205.5 - Brochure Listing and Explaining Taxpayer's Protections and Recourses; Communication Concerning Determination or Collection of Tax. - Sec. 5. (1) The department shall prepare a brochure that...

Section 205.6 - Identification of Refund Opportunity by Auditor; Notification to Taxpayer. - Sec. 6. If during the course of an audit authorized...

Section 205.6a - Bulletin or Letter Ruling; Reliance by Taxpayer; Definitions. - Sec. 6a. (1) A taxpayer may rely on a bulletin...

Section 205.7 - Awarding Damages; Conditions; Limitation. - Sec. 7. If the department intentionally or recklessly disregards a...

Section 205.8 - Letters and Notices Sent to Taxpayer's Official Representative. - Sec. 8. If a taxpayer files with the department a...

Section 205.9 - Repealed. 1976, Act 37, Eff. Dec. 31, 1977. - Compiler's Notes: The repealed section, which pertained to the state...

Section 205.10 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970. - Compiler's Notes: The repealed section provided for advisory boards, consultants...

Section 205.11 - Repealed. 1980, Act 162, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to statistical reports and...

Section 205.12 - Signing Orders, Certificates, Jeopardy Assessments, and Subpoenas. - Sec. 12. All orders, certificates, jeopardy assessments, and subpoenas made...

Section 205.13 - Administration and Enforcement of Laws by Department of Treasury; Powers, Duties, Functions, Responsibilities, and Jurisdiction Conferred; Enforcement, Investigation, and Collection of Support by Department of Human Services. - Sec. 13. (1) The department of treasury shall administer and...

Section 205.14 - Tobacco Products; Violation of Federal Requirements; Prohibited Conduct; Placement of Stamp; Violation of Subsection (1) or (2); Penalties; Enforcement; Assessment of Tax; Court Action; Damages Awarded; Definitions. - Sec. 14. (1) A person shall not acquire, possess, sell...

Section 205.15, 205.16 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970. - Compiler's Notes: The repealed sections pertained to transfer to department...

Section 205.17 - Repealed. 1980, Act 162, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to office space.Popular Name:...

Section 205.18 - Reports. - Sec. 18. (1) The department shall publish annually a report...

Section 205.19 - Remittances of Taxes; Income Tax Withholding; Failure to Remit Tax; Penalties; Disposition of Money Not Paid to Department; Allocation of Payment. - Sec. 19. (1) All remittances of taxes administered by this...

Section 205.20 - Procedures to Which Taxes Subject. - Sec. 20. Unless otherwise provided by specific authority in a...

Section 205.21 - Failure or Refusal to Make Return or Payment; Obtaining Information on Which to Base Assessment; Audit; Rules; Procedure; Determination of Refund as Result of Audit; Appeal; Frivolous Protest; Penalty; Claim for Refund; Audits Commen... - Sec. 21. (1) If a taxpayer fails or refuses to...

Section 205.21a - Credit Audit or Refund Denial; Informal Conference; Notice. - Sec. 21a. If a taxpayer serves written notice upon the...

Section 205.21b - Taxpayer Subject to Use Tax Audit; Offset; "Use Tax" Defined. - Sec. 21b. (1) In the course of an audit conducted...

Section 205.22 - Appeal; Procedure; Assessment, Decision, or Order as Final and Not Reviewable; Appropriation. - Sec. 22. (1) A taxpayer aggrieved by an assessment, decision,...

Section 205.23 - Determination of Tax Liability; Notice; Payment of Deficiency; Interest and Penalties. - Sec. 23. (1) If the department believes, based upon either...

Section 205.23a - Compromise; Filing and Publication of Report; Continuing Review; Revocation; Duties of State Treasurer; Disclosure of Return Information; Additional Assessment; Levy Against Property Prohibited; Remittance; Rejection of Offer to Com... - Sec. 23a. (1) Beginning January 1, 2015, the state treasurer,...

Section 205.24 - Failure or Refusal to File Return or Pay Tax; Assessment; Notice; Penalty; Interest; Waiver; Penalty for Failure or Refusal to File Informational Report; Failure to Pay Estimated Tax Payment; Waiver of Interest and Penalty. - Sec. 24. (1) If a taxpayer fails or refuses to...

Section 205.25 - Demand for Payment; Warrant; Levy on and Sale of Property; Refusal or Failure to Surrender Property; Personal Liability; Penalty; Reduction of Obligation; Exemptions; Effect of Levy on Salary or Wages; Service of Warrant-Notice of Le... - Sec. 25. (1) The state treasurer, or an authorized representative...

Section 205.26 - Demand for Immediate Return and Payment of Tax; Jeopardy Assessment; Warrant or Warrant-Notice of Levy; Time for Payment. - Sec. 26. If the state treasurer or the state treasurer's...

Section 205.27 - Prohibited Conduct; Violation; Penalties; Enforcement. - Sec. 27. (1) In the performance of the duties and...

Section 205.27a - Selling or Quitting Business; Final Return; Escrow Account for Payment of Taxes; Liability for Taxes, Interest, and Penalties; Assessment of Deficiency, Interest, or Penalty; Claim for Refund; Fraud or Failure to Notify of Alteratio... - Sec. 27a. (1) If a person liable for a tax...

Section 205.28 - Conditions Applicable to Administration of Taxes; Violation; Penalties; Records Required; Disclosure of Information; Report Containing Statistics Concerning Michigan Business Tax Act; Disclosure of Certain Information; “Adjusted Gros... - Sec. 28. (1) The following conditions apply to all taxes...

Section 205.29 - Taxes, Interest, and Penalties as Lien. - Sec. 29. (1) Taxes administered under this act, together with...

Section 205.29a - Recording Release; Conditions for Filing; Release of Levy; Conditions for Service; Reimbursement of Fee; Certificate of Withdrawal for Recorded Lien Filed in Error; Release of Levy Issued in Error. - Sec. 29a. (1) If the department files for recording a...

Section 205.30 - Credit or Refund; Interest. - Sec. 30. (1) The department shall credit or refund an...

Section 205.30a - Application of Refund to Liabilities of Taxpayer; Notice; Nonobligated Spouse Allocation Form; False Statement; Penalty; Failure to File Form; Rules; Definitions. - Sec. 30a. (1) If a taxpayer claims a refund that...

Section 205.30b - Report Regarding Application of Revenue Limitation; Petition for Refund; Method of Refund; Escrow Account. - Sec. 30b. (1) Within 45 days after the publication of...

Section 205.30c - Voluntary Disclosure Agreement. - Sec. 30c. (1) The state treasurer, or an authorized representative...

Section 205.31 - Waiver of Criminal and Civil Penalties; Conditions; Amnesty Period; Limitation; Administration of Section by Department; Appropriation for Administration and Public Awareness of Amnesty Program; Work Project; Circumstances Prohibitin... - Sec. 31. (1) If a taxpayer does not satisfy a...

E.R.O. No. 1991-16 - Executive Reorganization Order (205.35 - 205.35)

Section 205.35 - Transfer of Powers and Duties of the Revenue Division of the Department of Treasury and the State Commissioner of Revenue to the State Treasurer. - WHEREAS, Article V, Section 2, of the Constitution of the...

Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47)

Section 205.41 - Motor Fuel Taxes; Collection Transferred to Department of Revenue. - Sec. 1. All the powers and duties now vested by...

Section 205.42 - Motor Fuel Taxes; Acts. - Sec. 2. The department of treasury shall administer and enforce...

Section 205.43 - Motor Fuel Taxes; Transfer of Staff, Records, Files and Property. - Sec. 3. All of the staff, records, files and other...

Section 205.44 - Motor Fuel Taxes; Hearings, Orders, Rules and Regulations. - Sec. 4. All hearings and proceedings of whatever nature now...

Section 205.45 - Motor Fuel Taxes; Transfer of Appropriations. - Sec. 5. All appropriations and all other funds necessary to...

Section 205.46 - Continuance of Services and Functions. - Sec. 6. The secretary of state and the state department...

Section 205.47 - Effective Date of Act. - Sec. 7. This act shall take effect on January 1,...

Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)

Section 205.51 - Definitions; Unlicensed Person as Agent of Dealer, Distributor, Supervisor, or Employer; Regarding Dealer, Distributor, Supervisor, or Employer as Making Sales at Retail Prices. - Sec. 1. (1) As used in this act: (a) "Person"...

Section 205.51a - Additional Definitions. - Sec. 1a. As used in this act: (a) "Alcoholic beverage"...

Section 205.52 - Sales Tax; Rate; Additional Applicability; Separate Books Required; Penalty; Tax as Personal Obligation of Taxpayer; Exemption. - Sec. 2. (1) Except as provided in section 2a, there...

Section 205.52a - Reduction of Tax on Vehicle for Which Special Registration Secured; Limitation; Certification. - Sec. 2a. (1) For a sale at retail to a...

Section 205.52b - Retail Sale of Tangible Personal Property to Purchaser; Presumptions; Agreement to Purchase Advertisements; Effectiveness of Section; Definitions. - Sec. 2b. (1) A seller who sells tangible personal property...

Section 205.52c - Seller of Tangible Personal Property or Services; Nexus; Conditions; Application to Transactions After October 1, 2018; Inclusion of Sales of Marketplace Facilitator and Marketplace Seller; Exception; Definitions. - Sec. 2c. (1) A seller of tangible personal property is...

Section 205.52d - Marketplace Facilitators; Nexus; Report; Class Action Prohibited; Audit; Liability; Conditions; Definitions. - Sec. 2d. (1) Notwithstanding anything to the contrary in this...

Section 205.53 - License Required to Engage in Business for Which Privilege Tax Imposed; Bond or Deposit; Renewal; Exemptions; Suspension and Restoration of License; Violation as Misdemeanor; Penalty; Registration Under Streamlined Sales and Use Tax... - Sec. 3. (1) Subject to subsections (4) and (5), if...

Section 205.54 - Deductions; Filing Estimated Returns and Annual Periodic Reconciliations; Registration Under Streamlined Sales and Use Tax Agreement. - Sec. 4. (1) In computing the amount of tax levied...

Section 205.54a - Sales Tax; Exemptions; Limitation. - Sec. 4a. (1) Subject to subsection (2), the following are...

Section 205.54b - Deductible Sales of Gasoline; Statement of Transferee. - Sec. 4b. Any taxpayer, who does not include in the...

Section 205.54c - Repealed. 2004, Act 173, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed section pertained to exemptions of property...

Section 205.54d - Additional Sales Excluded From Tax. - Sec. 4d. The following are exempt from the tax under...

Section 205.54e - Sales of Vehicles to Members of Armed Forces. - Sec. 4e. A sale of a vehicle from a Michigan...

Section 205.54f - Commissions Paid to Entities Exempt Under MCL 205.54a; Exemptions. - Sec. 4f. Commissions paid to an entity exempt under the...

Section 205.54g - Sales Exempt From Tax; Tax on Sale of Food or Drink From Vending Machine; Definitions. - Sec. 4g. (1) The following are exempt from the tax...

Section 205.54h - Exemptions. - Sec. 4h. Sales to the United States, its unincorporated agencies...

Section 205.54i - Bad Debt; Definitions; Deduction; Amount; Payment of Bad Debt; Liability; Written Election Designating Party Claiming Deduction; Evidence Required to Support Claim for Deduction; Change in Tax Rate; Review; Taxpayer Under Streamline... - Sec. 4i. (1) As used in this section: (a) "Bad...

Section 205.54j - Sale of Tangible Personal Property for Use in Qualified Business Activity of Purchaser; Definition. - Sec. 4j. (1) A sale of tangible personal property used...

Section 205.54k - Drop Shipment; Definition. - Sec. 4k. (1) The sale of tangible personal property that...

Section 205.54l - Repealed. 2004, Act 173, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed section pertained to sale of tangible...

Section 205.54m - Sale of Rail Freight or Passenger Cars, Locomotives or Other Rolling Stock, Roadway Machines and Certain Work Equipment; Exemption. - Sec. 4m. A sale of rail freight or passenger cars,...

Section 205.54n - Sale of Electricity, Natural or Artificial Gas, Home Heating Fuels, or Steam; Exemption From Sales Tax at Additional Rate; Application of Additional Rate. - Sec. 4n. The sale for residential use of electricity, natural...

Section 205.54o - School, Church, Hospital, Parent Cooperative Preschool, or Nonprofit Organization; Sale of Tangible Personal Property for Fund-Raising Purposes; Exemption; "School" Defined; Veterans' Organization; Sale of Tangible Personal Property... - Sec. 4o. (1) The sale of the first $10,000.00 of...

Section 205.54p - Property Offered to or Made Structural Part of Sanctuary; Exemption; “Regularly Organized Church or House of Religious Worship” and “Sanctuary” Defined. - Sec. 4p. (1) A sale of tangible personal property purchased...

Section 205.54q - Sales of Tangible Personal Property Not for Resale; Exemption; Applicability; Duties of Transferee; Evidence of Exemption; Limitation. - Sec. 4q. (1) A sale of tangible personal property not...

Section 205.54r - Qualified Truck, Trailer, or Rolling Stock; Exemption; Definitions. - Sec. 4r. (1) All of the following are exempt from...

Section 205.54s - Sale of Investment Coins and Bullion; Exemptions; Definitions. - Sec. 4s. (1) A sale of investment coins and bullion...

Section 205.54t - Exemptions; Limitation; Industrial Processing; Definitions. - Sec. 4t. (1) The sale of tangible personal property to...

Section 205.54u - Extractive Operation; Exemptions; Definition. - Sec. 4u. (1) A sale of tangible personal property to...

Section 205.54v - Central Office Equipment or Wireless Equipment; Presumption. - Sec. 4v. (1) The tax levied under this act does...

Section 205.54w - Nonprofit Hospital or Nonprofit Housing; Sale of Personal Property to Person in Business of Constructing, Altering, Repairing, or Improving Real Estate; Tax Exemption; Definitions. - Sec. 4w. (1) For taxes levied after June 30, 1999,...

Section 205.54x - Sales to Domestic Air Carrier; Tax Exemption; Definitions. - Sec. 4x. (1) A sale to a domestic air carrier...

Section 205.54y - Industrial Processing; Exemption; Limitation. - Sec. 4y. (1) Subject to subsection (2), a person subject...

Section 205.54z - Construction, Alteration, Repair, or Improvement to Nonprofit Hospital Before July 1, 1999. - Sec. 4z. (1) For taxes levied after December 31, 1990...

Section 205.54aa - Tax Exemption; Resident Tribal Member. - Sec. 4aa. (1) The tax under this act does not...

Section 205.54bb - Sale of Eligible Automobile to Qualified Recipient; Exemption; Definitions. - Sec. 4bb. (1) Beginning January 1, 2005, the sale of...

Section 205.54cc - Repealed. 2008, Act 78, Eff. Dec. 31, 2009. - Compiler's Notes: The repealed section pertained to tax credit relating...

Section 205.54dd - Sale of Tangible Personal Property for Use as or at Mineral-Producing Property; Exemption; Limitation; "Mineral-Producing Property" and "Taxpayer" Defined. - Sec. 4dd. (1) Subject to subsection (2), a person subject...

Section 205.54ee - Data Center Equipment; Exemption From Tax; Conditions; Report; Definitions. - Sec. 4ee. (1) Subject to subsections (2) and (3), beginning...

Section 205.54ff - Sales of Certain Prosthetic Devices; Exemption; Definitions. - Sec. 4ff. (1) The sale to a hospital or freestanding...

Section 205.55 - Additional Tax. - Sec. 5. Additional tax. The tax imposed by this act...

Section 205.55a - Repealed. 2004, Act 173, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed section pertained to labor or services...

Section 205.55b - Repealed. 2006, Act 590, Eff. Jan. 1, 2011. - Compiler's Notes: The repealed section pertained to tax exemption at...

Section 205.56 - Sales and Gross Proceeds Tax Returns; Monthly Filing; Form; Contents; Transmitting Return With Remittance for Amount of Tax; Electronic Funds Transfer; Accrual of Tax to State; Filing Returns and Payment of Tax for Other Than Monthly... - Sec. 6. (1) Each taxpayer, unless otherwise provided by law...

Section 205.56a - Prepayment of Tax by Purchaser or Receiver of Fuel; Rate of Prepayment; Determination; Claiming Estimated Prepayment Credits; Bad Debt Deduction; Actual Shrinkage; Accounting for and Remitting Prepayments; Schedule; Penalties; Deduc... - Sec. 6a. (1) Through March 31, 2013, at the time...

Section 205.56b - Returned Goods or Motor Vehicle; Tax Credit. - Sec. 6b. A taxpayer may claim a credit or refund...

Section 205.56c - Aviation Fuel; Informational Report; "Aviation Fuel" Defined. - Sec. 6c. (1) Beginning April 1, 2016 and each calendar...

Section 205.57-205.57b - Repealed. 2004, Act 173, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed sections pertained to sale of motor...

Section 205.58 - Consolidated Returns. - Sec. 8. Any person engaging in 2 or more places...

Section 205.59 - Administration of Tax; Conflicting Provisions; Rules. - Sec. 9. (1) The tax imposed by this act shall...

Section 205.60 - Refund by Taxpayer for Returned Property; Written Notice; Refund Under MCL 445.360a. - Sec. 10. (1) If a taxpayer refunds or provides a...

Section 205.61 - Motor Vehicle Used as Partial Payment; Value. - Sec. 11. In a taxable sale at retail of a...

Section 205.62 - Information to Be Obtained From Purchaser; Exception; Format; Signature; Record of Exempt Transactions; Liability; Proof That Transaction Not Subject to Tax or Obtaining Exemption Form From Purchaser; Date; Additional Time for Compli... - Sec. 12. (1) If an exemption from the tax under...

Section 205.63, 205.64 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed sections pertained to tax lien and...

Section 205.65 - Certificate of Dissolution or Withdrawal. - Sec. 15. A domestic corporation, a foreign corporation, or other...

Section 205.66 - Injunction for Failure to Pay Tax or Obtain License. - Sec. 16. Any person against whom a tax shall be...

Section 205.66a - Duty of Assessing Officers. - Sec. 16a. It shall be the duty of each assessing...

Section 205.67 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009. - Compiler's Notes: The repealed section pertained to multiple points of...

Section 205.68 - Annual Inventory and Purchase Records; Retention; Tax Liability; Failure to File Return or Maintain Records; Tax Assessment; Basis; Burden of Proof; Indirect Audit; Exemption Claim; Blanket Exemption Claim; "Indirect Audit Procedure"... - Sec. 18. (1) A person liable for any tax imposed...

Section 205.69 - Sourcing Sale at Retail or Lease or Rental Property. - Sec. 19. (1) For sourcing a sale at retail for...

Section 205.70 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009. - Compiler's Notes: The repealed section pertained to maintenance of records.

Section 205.71 - Repealed. 2016, Act 159, Eff. Sept. 7, 2016. - Compiler's Notes: The repealed section pertained to an exemption form...

Section 205.71a - Sales of Advertising and Promotional Direct Mail; Sales of Other Direct Mail; Direct Payment Authorization or Exemption Form Provided by Purchaser; Limitation; Definitions. - Sec. 21a. (1) For sales of advertising and promotional direct...

Section 205.72 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to hearing and appeal...

Section 205.73 - Advertisement; Amounts Added to Sales Prices for Reimbursement Purposes; Brackets; Tax Imposed Under Tobacco Products Tax Act. - Sec. 23. (1) A person engaged in the business of...

Section 205.74 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to penalties for offenses.

Section 205.75 - Disposition of Money Received and Collected; Definitions. - Sec. 25. (1) All money received and collected under this...

Section 205.76 - Repealed. 1949, Act 272, Eff. July 1, 1949. - Compiler's Notes: The repealed section pertained to appropriation from general...

Section 205.78 - Short Title; General Sales Tax Act. - Sec. 28. This act may be cited as the "General...

Act 94 of 1937 - Use Tax Act (205.91 - 205.111)

Section 205.91 - Use Tax Act; Short Title. - Sec. 1. This act may be cited as the "Use...

Section 205.92 - Definitions. - Sec. 2. As used in this act: (a) "Person" means...

Section 205.92b - Additional Definitions. - Sec. 2b. As used in this act: (a) "Alcoholic beverage"...

Section 205.92c - Definitions. - Sec. 2c. As used in this act: (a) "Authority" means...

Section 205.93 - Tax Rate; Applicability to Tangible Personal Property or Services; Conversion to Taxable Use; Penalties and Interest; Presumption; Using, Storing, or Consuming Vehicle, Orv, Manufactured Housing, Aircraft, Snowmobile, or Watercraft;... - Sec. 3. (1) There is levied upon and there shall...

Section 205.93a - Tax for Use or Consumption; Services; Charges for Intrastate Telecommunications Services or Telecommunications Services Between State and Another State; Bundled Transaction; Definitions. - Sec. 3a. (1) The use or consumption of the following...

Section 205.93b - Tax for Use or Consumption; Mobile Wireless Services; Customer's Place of Primary Use; Record; Reliance Upon Exempt Status for Mobile Wireless Services; Repeal of Section; Condition; Air-Ground Radiotelephone Service; Bundled Transa... - Sec. 3b. (1) The use or consumption of mobile wireless...

Section 205.93c - Sale of Telecommunications Services; Definitions. - Sec. 3c. (1) Except for the defined telecommunications services in...

Section 205.93d - Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007. - Compiler's Notes: The repealed section pertained to services taxed in...

Section 205.93e - Persons Providing Services Subject to Tax; Collection; Refund; Liability for Failure to Collect Tax; Remittance; Certain Collections or Penalties by Department of Treasury Prohibited. - Sec. 3e. Beginning December 1, 2007, all of the following...

Section 205.93f - Use or Consumption of Medical Services Provided Under Social Welfare Act; Tax; "Medical Services" Defined. - Sec. 3f. Except as otherwise provided under this section, beginning...

Section 205.94 - Use Tax; Exemptions; Limitation. - Sec. 4. (1) The following are exempt from the tax...

Section 205.94a - Additional Exemptions. - Sec. 4a. The following are exempt from the tax under...

Section 205.94b, 205.94c - Repealed. 2004, Act 172, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed sections pertained to tax exemptions for...

Section 205.94d - Exemptions; Food or Drink From Vending Machines; Definitions. - Sec. 4d. (1) The following are exempt from the tax...

Section 205.94e - Repealed. 2004, Act 172, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed section pertained to tax exemption for...

Section 205.94f - Computing Monthly Tax Payments; Deductions by Seller Collecting Tax From Purchaser; Disallowance of Deduction; Deduction for Extended Payment Period; Filing Estimated Returns and Annual Periodic Reconciliations; Registration Under S... - Sec. 4f. (1) In computing the amount of tax payments...

Section 205.94g - Exemption of Property Purchased as Part of Purchase or Transfer of Business; Exceptions; Definition. - Sec. 4g. (1) The tax levied shall not apply to...

Section 205.94h - Tax Inapplicable to Property for Use in Qualified Business Activity. - Sec. 4h. The tax levied under this act does not...

Section 205.94i - Exemption for Drop Shipments; Definition. - Sec. 4i. (1) A seller required to collect the tax...

Section 205.94j - Exemption of Motor Vehicle Acquired by Towing Company From Police Agency; Definitions. - Sec. 4j. (1) The tax levied under this act does...

Section 205.94k - Tax Inapplicable to Parts and Materials Affixed to Certain Aircraft, Sale of Aircraft, Rolling Stock, and Qualified Truck or Trailer; Definitions. - Sec. 4k. (1) The tax levied under this act does...

Section 205.94l - Storage, Use, or Consumption of Rail Freight or Passenger Cars, Locomotives or Other Rolling Stock, Roadway Machines and Certain Work Equipment; Applicability of Tax; Exception. - Sec. 4l. The tax levied under this act does not...

Section 205.94m - Personal Property Affixed to or Made Structural Part of Sanctuary; Applicability of Tax; “Regularly Organized Church or House of Religious Worship” or “Sanctuary” Defined. - Sec. 4m. (1) The tax levied under this act does...

Section 205.94n - Electricity, Natural Gas, and Home Heating Fuels for Residential Use; Exemption From Use Tax at Additional Rate. - Sec. 4n. The consumption of electricity, natural gas, and home...

Section 205.94o - Exemptions; Limitation; Industrial Processing; Definitions. - Sec. 4o. (1) The tax levied under this act does...

Section 205.94p - Extractive Operations; Exemption; Limitation; Eligible Property; Definitions. - Sec. 4p. (1) The tax under this act does not...

Section 205.94q - Central Office Equipment or Wireless Equipment; Presumption. - Sec. 4q. (1) The tax levied under this act does...

Section 205.94r - Repealed. 2004, Act 172, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed section pertained to property used or...

Section 205.94s - Nonprofit Hospital or Nonprofit Housing; Sale of Personal Property to Person in Business of Constructing, Altering, Repairing, or Improving Real Estate; Tax Exemption; Definitions. - Sec. 4s. (1) For taxes levied after June 30, 1999,...

Section 205.94u - Storage, Use, or Consumption of Investment Coins and Bullion; Applicability of Tax; Definitions. - Sec. 4u. (1) Beginning July 7, 1999, the tax under...

Section 205.94v - Repealed. 2004, Act 172, Eff. Sept. 1, 2004. - Compiler's Notes: The repealed section pertained to construction or improvement...

Section 205.94w - Applicability of Tax; Exceptions; Definitions. - Sec. 4w. (1) Beginning April 1, 2005, the tax levied...

Section 205.94x - Tax Exemption; Resident Tribal Member. - Sec. 4x. (1) The tax under this act does not...

Section 205.94y - Storage, Use, or Consumption of Automobile Provided by Family Independence Agency or Qualified Organization; Applicability of Tax. - Sec. 4y. (1) Beginning January 1, 2005, the tax levied...

Section 205.94z - Certain Property Affixed to or Made Structural Part of Qualified Convention Facility; "Qualified Convention Facility" Defined. - Sec. 4z. The tax levied under this act does not...

Section 205.94aa - Storage, Use, or Consumption of Tangible Personal Property for Use as or at Mineral-Producing Property; Exemption; "Mineral-Producing Property" and "Taxpayer" Defined. - Sec. 4aa. (1) Subject to subsection (2), the tax under...

Section 205.94bb - Applicability of Tax to Certain Transfers. - Sec. 4bb. Beginning January 1, 2014, the tax under this...

Section 205.94cc - Data Center Equipment; Exemption From Tax; Conditions; Report; Definitions. - Sec. 4cc. (1) Subject to subsections (2) and (3), beginning...

Section 205.94dd - Improvements to Real Property Included Within Transformational Brownfield Plan; Applicability of Tax Levy Applied to Tangible Personal Property; "Eligible Property" and "Transformational Brownfield Plan" Defined. - Sec. 4dd. The tax levied under this act does not...

Section 205.94ee - Storage, Use, or Consumption of Certain Tangible Personal Property Acquired by a Contractor; Exemption From Tax. - Sec. 4ee. A person engaged in the business of constructing,...

Section 205.94ff - Sales of Certain Prosthetic Devices; Exemption; Definitions. - Sec. 4ff. (1) The sale to a hospital or freestanding...

Section 205.95 - Registration Requirements; Seller to Collect Tax From Consumer; Foreign Corporations; Dissolution or Withdrawal of Corporation; Election of Lessor on Payment of Taxes; Registration Under Streamlined Sales and Use Tax Agreement. - Sec. 5. (1) Except as otherwise provided in this subsection...

Section 205.95a - Sale of Tangible Personal Property; Nexus With State; Presumptions; Purchase of Advertisements; Agreement; Effectiveness of Section; Definitions. - Sec. 5a. (1) A seller who sells tangible personal property...

Section 205.95b - Seller of Tangible Personal Property or Services; Nexus; Conditions; Application to Transactions After October 1, 2018; Inclusion of Sales of Marketplace Facilitator and Marketplace Seller; Exception; Definitions. - Sec. 5b. (1) A seller of tangible personal property or...

Section 205.95c - Marketplace Facilitators; Nexus; Report; Class Action Prohibited; Audit; Liability; Conditions; Definitions. - Sec. 5c. (1) Notwithstanding anything to the contrary in this...

Section 205.96 - Use Tax Returns; Filing; Form; Contents; Payment of Tax; Remittance for Certain Total Tax Liability After Subtracting Tax Payments; Electronic Funds Transfer; Filing Other Than Monthly Returns; Accrual to State; Due Date. - Sec. 6. (1) Every person storing, using, or consuming tangible...

Section 205.96a - Reepaled. 2006, Act 673, Eff. Jan. 1, 2011. - Compiler's Notes: The repealed section pertained to qualified athletic event.

Section 205.96c - Aviation Fuel; Informational Report; "Aviation Fuel" Defined. - Sec. 6c. (1) Beginning April 1, 2016 and each calendar...

Section 205.97 - Liability for Tax. - Sec. 7. (1) Each person storing, using, or consuming in...

Section 205.98 - Direct Payment Authorization. - Sec. 8. (1) The department may authorize a person to...

Section 205.99 - Personal Liability of Seller or Certified Service Provider for Failure to Collect Tax; Definition. - Sec. 9. (1) If a seller or certified service provider...

Section 205.99a - Bad Debt Deduction. - Sec. 9a. (1) In computing the amount of tax levied...

Section 205.100 - Administration of Tax; Conflicting Provisions; Rules; Filing Claims for Refund; Payment of Refunds; Payment of Refund Filed for Interstate Access Telephone Services; Tax Imposed Under Tobacco Products Tax Act. - Sec. 10. (1) The tax imposed by this act shall...

Section 205.100a - Receipt and Collection of Local Community Stabilization Share. - Sec. 10a. The department shall administer under this act and...

Section 205.101 - Refund or Credit for Returned Tangible Personal Property or Service; Written Notice. - Sec. 11. (1) If a person liable for collection of...

Section 205.101a - Selling or Quitting Business; Final Return; Withholding of Purchase Money to Cover Taxes, Interest, and Penalties; Liability for Failure to Withhold Purchase Money; Purchaser Liability for Taxes, Interest, and Penalties of Former O... - Sec. 11a. If any person liable for a tax levied...

Section 205.102 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009. - Compiler's Notes: The repealed section pertained to MPU exemption.

Section 205.103 - Repealed. 2016, Act 160, Eff. Sept. 7, 2016. - Compiler's Notes: The repealed section pertained to exemption form provided...

Section 205.103a - Sales of Advertising and Promotional Direct Mail; Sales of Other Direct Mail; Direct Payment Authorization or Exemption Form Provided by Purchaser; Limitation; Definitions. - Sec. 13a. (1) For sales of advertising and promotional direct...

Section 205.104 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009. - Compiler's Notes: The repealed section pertained to requirements for keeping...

Section 205.104a - Inventory and Records; Maintenance; Preservation; Tax Liability; Failure to File Return or Preserve Records; Tax Assessment; Basis; Indirect Audit; Information Exception; Blanket Exemption; "Indirect Audit Procedure" and "Suffici... - Sec. 14a. (1) A person in the business of selling...

Section 205.104b - Exemption Claimed by Purchaser; Duties of Seller; Process to Claim Exemption After Purchase. - Sec. 14b. (1) If an exemption from the tax under...

Section 205.105 - Failing to Register; Penalty. - Sec. 15. Any seller who fails to register with the...

Section 205.106 - Seller's Failure to Comply With Act; Penalty. - Sec. 16. Any seller who fails, neglects or refuses to...

Section 205.107 - Computation of Tax Amount; Rounding Up to Whole Cent. - Sec. 17. Beginning not later than January 1, 2006, in...

Section 205.108 - Consumer's Failure to Comply With Act; Making False Statement; Penalty. - Sec. 18. Any consumer who refuses to pay the tax...

Section 205.109 - Collection or Payment of Tax; Benefit to State, Authority, and Metropolitan Areas. - Sec. 19. (1) The tax collected by the seller from...

Section 205.110 - Sourcing Requirements. - Sec. 20. (1) For sourcing a sale subject to tax...

Section 205.111 - Deposit and Disbursement of Money; Definitions. - Sec. 21. (1) Except as provided in subsections (2), (3),...

Repealed - Act 301 of 1939 - Taxation of Intangible Personal Property (205.131 - 205.147) - Popular Name: Intangibles Tax Act

Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)

Section 205.171 - Short Title. - Sec. 1. This act shall be known and may be...

Section 205.173 - Definitions. - Sec. 3. As used in this act: (a) "Alternative fuel"...

Section 205.175 - Tax on Motor Fuel and Alternative Fuel Used by Interstate Motor Carrier; Rate; Credit Under International Fuel Tax Agreement; Applicability Under Qualified Fuel Tax Reciprocity Agreement. - Sec. 5. (1) There is levied upon and there shall...

Section 205.179 - Storing, Registering, or Transferring Ownership of Vehicle; Tax; Exemption; Credit. - Sec. 9. (1) Except as provided in subsection (2), there...

Section 205.181 - Storage, Registration, or Transfer of Aircraft; Tax. - Sec. 11. (1) Except as provided in subsection (2), there...

Section 205.182 - Sale of Motor Vehicle to Group Designated by Automobile Manufacturer; Calculation of Credit; Refund; Conditions; Reduction in Sales Tax. - Sec. 12. (1) For a transaction occurring after December 31,...

Section 205.183 - Charges for Rooms or Lodgings; Tax Credit. - Sec. 13. A person who paid a tax under the...

Section 205.184 - Sale of Auctioned Item; Tax Credit or Refund; Calculation; Definitions. - Sec. 14. (1) A qualified person who paid a tax...

Section 205.184a - Component, Part, or Battery for Heavy Earthmoving Equipment; Tax Credit on Core Charge Attributable to Recycling Fee, Deposit, or Disposal Fee; Refund. - Sec. 14a. A person who paid sales tax on a...

Section 205.185 - Money Received and Refunds Paid; Disposition. - Sec. 15. All money received and refunds paid under the...

Section 205.187 - Administration of Taxes; Controlling Provisions. - Sec. 17. The taxes imposed by this act shall be...

Section 205.189 - Returns; Date of Filing. - Sec. 19. Every person required to pay a tax to...

Section 205.191 - Applying Credits and Returns to Reduce Use Tax. - Sec. 21. At the option of the taxpayer, the credits...

Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)

Section 205.201 - Inheritance Tax; Taxable Transfers; Residents; Nonresidents; Transfer in Contemplation of Death; Presumption; Power of Appointment; Personal Property Exemption; Conditions; Exception; Exemption of Property Passing to Trustee of Trus... - Sec. 1. (1) A tax is imposed upon the transfer...

Section 205.201a - Death Taxes of Estates of Non-Resident Decedents; Executor or Administrator; Duties; Filing and Form of Proof; Notice to Domiciliary State; Final Account; Applicability; Construction. - Sec. 1a. (1) The terms "death tax" and "death taxes",...

188-1899-EXCEPTIONS-AND-LIMITATIONS. - Exceptions and Limitations. (205.202...205.202e)

Section 205.202 - Tax on Certain Transfers of Property; Exemptions; Tax Rate on Excess; Exemption Applicable to Beneficiary's Interest; Allowance Granted by Court Order to Widow or Family of Decedent; Tax Rate in Cases Other Than Those Specified; Exe... - Sec. 2. (1) Where the persons entitled to a beneficial...

Section 205.202a - Additional Estate Tax; Purpose and Construction of Section; Tax on Generation-Skipping Transfers; “Federal Estate Tax” Defined. - Sec. 2a. (1) If the total of inheritance taxes levied...

Section 205.202b - Repealed. 1971, Act 55, Imd. Eff. July 6, 1971. - Compiler's Notes: The repealed section pertained to additional inheritance taxes.Popular...

Section 205.202c - Amount Received by Surviving Spouse Pursuant to Survivor Benefit Plan, Annuity, Retirement Plan, or Pension. - Sec. 2c. An amount received by a surviving spouse as...

Section 205.202d - Tax on Transfer of Qualified Farm Real Property to Qualified Heir; Exemption Conditioned on Execution of Farmland Development Rights Agreement; Election to Defer Taxes Due; Affidavit; Powers and Duties of Probate Judge; Sale of Rea... - Sec. 2d. (1) The transfer of qualified farm real property...

Section 205.202e - Credit for Certain Inheritances or Transfers. - Sec. 2e. For a decedent dying after December 31, 1991,...

188-1899-LIEN-OF-TAX-AND-PAYMENT-THEREOF. - Lien of Tax and Payment Thereof. (205.203...205.203a)

Section 205.203 - Tax and Interest on Tax as Lien on Property Transferred; Liability; Payment; Notice; Deferral Where Decedent Professional Artist; Proceeding to Enforce Lien; Parties; Information; Evidence of Determination and Nonpayment of Tax; Ser... - Sec. 3. (1) The tax and the interest on the...

Section 205.203a - Application of Statute of Limitations. - Sec. 3a. No statute of limitations shall apply to any...

188-1899-DISCOUNT-INTEREST-AND-PENALTY. - Discount, Interest and Penalty. (205.204...205.204)

Section 205.204 - Accrual of Tax; When Tax Due and Payable; Failure or Refusal to File Return, Report, or Remittance; Partial or Interim Payment; Extension; Penalty; Interest; Waiver of Penalty; Filing; Waiver of Filing. - Sec. 4. (1) The tax imposed by this act accrues...

188-1899-COLLECTION-OF-TAX-BY-EXECUTORS-ADMINISTRATORS-AND-TRUST - Collection of Tax by Executors, Administrators and Trustees. (205.205...205.205)

Section 205.205 - Sale of Property of Estate to Pay Tax; Collection From Devisee; Legacy Not Delivered Until Tax Paid; Money Legacy. - Sec. 5. Every executor, administrator, trustee or other person shall...

188-1899-REFUND-OF-TAX-ERRONEOUSLY-PAID. - Refund of Tax Erroneously Paid. (205.206...205.206)

Section 205.206 - Tax Refund. - Sec. 6. If any debt shall be allowed against the...

188-1899-DEFERRED-PAYMENT. - Deferred Payment. (205.207...205.207)

Section 205.207 - Election to Make Deferred Payments; Bond. - Sec. 7. Any person or corporation beneficially interested in the...

188-1899-TAXES-UPON-DEVISES-AND-BEQUESTS-IN-LIEU-OF-COMMISSIONS. - Taxes Upon Devises and Bequests in Lieu of Commissions. (205.208...205.208)

Section 205.208 - Bequest to Executors or Trustees Subject to Tax. - Sec. 8. If a testator bequeath or devise his property...

188-1899-LIABILITY-OF-CERTAIN-CORPORATIONS-TO-TAX. - Liability of Certain Corporations to Tax. (205.209...205.209g)

Section 205.209 - Delivering or Surrendering Possession or Custody of Assets of Resident Decedent; Notice; Further Duty Not Imposed. - Sec. 9. A safe and collateral deposit company, trust company,...

Section 205.209a - Delivering or Surrendering Possession or Custody of Property of Nonresident Decedent; Waiver, Receipt, or Probate Court Order; Notice; Duties of Institution or Person. - Sec. 9a. A safe and collateral deposit company, trust company,...

Section 205.209b - Repealed. 1982, Act 378, Eff. Mar. 30, 1983. - Compiler's Notes: The repealed section pertained to safe deposit boxes.Popular...

Section 205.209c - Wrongful Delivery or Surrender of Possession or Custody of Assets; Liability for Tax, Interest, and Penalty; Payment Enforceable in Civil Action by Attorney General; Taxation of Costs. - Sec. 9c. Any safe and collateral deposit company, trust company,...

Section 205.209d - Repealed. 1962, Act 168, Eff. Mar. 28, 1963. - Compiler's Notes: The repealed section pertained to inheritance tax, prohibited...

Section 205.209e - Payment, Delivery, or Surrender of Custody of Assets of Resident Decedent to Other Than Executors or Administrators; Notice. - Sec. 9e. Except as otherwise provided in this act, a...

Section 205.209f - Service of Notice Upon Department of Treasury; Conditions. - Sec. 9f. Any safe and collateral deposit company, trust company,...

Section 205.209g - Order to Examine Safe Deposit Box of Decedent for Will or Burial Plot Deed; Delivery of Will or Deed; Receipt; Removal of Other Items; Statement of Persons in Attendance; Fee. - Sec. 9g. Notwithstanding section 9c, wherever it appears to the...

188-1899-JURISDICTION-OF-THE-PROBATE-COURT. - Jurisdiction of the Probate Court. (205.210...205.210)

Section 205.210 - Inheritance Tax; Jurisdiction of Probate Court; Determination and Payment of Tax Required Prior to Closing Estate. - Sec. 10. The probate court of every county of this...

188-1899-APPOINTMENT-OF-APPRAISERS. - Appointment of Appraisers. (205.211...205.211)

Section 205.211 - Appraiser; Appointment; Appraisement of Vested and Contingent Estates; Insurance Commissioner; Duties; Money Legacy. - Sec. 11. The judge of probate, upon the application of...

188-1899-PROCEEDINGS-BY-APPRAISERS. - Proceedings by Appraisers. (205.212...205.212)

Section 205.212 - Proceedings by Appraisers, Compensation, Fees. - Sec. 12. Every such appraiser shall forthwith give notice by...

188-1899-DETERMINATION-BY-JUDGE-OF-PROBATE. - Determination by Judge of Probate. (205.213...205.213)

Section 205.213 - Filing Report of Appraiser; Determining Clear Market Value and Amount of Tax; Petition. - Sec. 13. (1) The report of the appraiser shall be...

188-1899-PROCEEDINGS-FOR-THE-COLLECTION-OF-TAXES. - Proceedings for the Collection of Taxes. (205.214...205.214)

Section 205.214 - Collection of Unpaid Taxes; Estate Closed Without Payment. - Sec. 14. If the state treasurer or the treasurer of...

188-1899-RECEIPT-RECEIPTS-FROM-THE-COUNTY-TREASURER. - (Receipt) Receipts From the County Treasurer. (205.215...205.215)

Section 205.215 - Receipts; Certified Copy; Recording. - Sec. 15. Any person shall, upon written request to the...

188-1899-FEES-FOR-COUNTY-TREASURER. - Fees for County Treasurer. (205.216...205.216)

Section 205.216 - Additional Fee; Credit to General Fund. - Sec. 16. The treasurer for the state of Michigan shall...

188-1899-BOOKS-AND-FORMS-TO-BE-FURNISHED-BY-THE-AUDITOR-GENERAL. - Books and Forms to Be Furnished by the Auditor General. (205.217...205.217)

Section 205.217 - Record Books Furnished by State Treasurer; Contents; Entries; Form. - Sec. 17. The state treasurer shall furnish to each judge...

188-1899-REPORTS-OF-PROBATE-JUDGE-AND-REGISTER-OF-DEEDS. - Reports of Probate Judge and Register of Deeds. (205.218...205.218)

Section 205.218 - Order of Determination, Duties of Probate Judge; Report of Register of Deeds; Property of Nonresident, Waiver, Fee; Petition, Contents; Hearing, Notice; Redetermination. - Sec. 18. Each judge of probate shall, within 3 days...

188-1899-REPORTS-OF-COUNTY-TREASURER. - Reports of County Treasurer. (205.219...205.219)

Section 205.219 - Interest Rate in Addition to Delinquent Fees. - Sec. 19. If the fee collected on the inheritance tax...

188-1899-APPLICATION-OF-TAXES. - Application of Taxes. (205.220...205.220)

Section 205.220 - Disposition of Taxes Levied and Collected. - Sec. 20. The taxes levied and collected under this act...

188-1899-DEFINITIONS. - Definitions. (205.221...205.256)

Section 205.221 - Definitions. - Sec. 21. As used in this act: (a) "Estate" or...

Section 205.222 - Report. - Sec. 22. Not later than January 1, 1996, the state...

Section 205.223 - Applicability of Sections. - Sec. 23. Notwithstanding any other provisions of this act, the...

Section 205.231 - Short Title. - Sec. 31. This act shall be known and may be...

Section 205.232 - Tax on Transfer of Estate of Residents and Nonresidents. - Sec. 32. (1) A tax is imposed upon the transfer...

Section 205.233 - Tax on Generation-Skipping Transfer for Residents and Nonresidents. - Sec. 33. (1) A tax is imposed upon every generation-skipping...

Section 205.234 - Notification as Personal Representative; Waiver of Notice. - Sec. 34. The personal representative, within 2 months after the...

Section 205.235 - Filing Return; Waiver; Extension of Time for Filing. - Sec. 35. The personal representative of every estate required by...

Section 205.236 - Transfer Taxes; Payment; Extension; Interest and Penalties. - Sec. 36. The transfer taxes imposed by this act are...

Section 205.237 - Liability. - Sec. 37. The person liable for payment of the federal...

Section 205.238 - Amended Return; Filing; Claim for Refund; Final Determination of Federal Transfer Tax; Refund Prohibited Under Certain Conditions. - Sec. 38. (1) If the federal authorities increase or decrease...

Section 205.239 - Assessment of Additional Tax Interest or Penalty. - Sec. 39. If upon examination of any return the department...

Section 205.240 - Calculation of Penalties and Interest; Accrual of Interest on Refunds. - Sec. 40. (1) Penalties and interest provided for under sections...

Section 205.241 - Issuance of Receipts; Determination of Tax and Discharge From Personal Liability; Operation of Discharge. - Sec. 41. Upon payment of the tax under this act,...

Section 205.242 - Apportionment of Tax. - Sec. 42. The tax due under this act shall be...

Section 205.243 - Tax as Lien Against Gross Estate; Attachment to Consideration Received for Property; Waiver. - Sec. 43. The tax imposed under section 32 is a...

Section 205.244 - Personal Representative; Distribution Without Payment of Tax or Release From Lien; Personal Liability. - Sec. 44. If a personal representative makes a distribution either...

Section 205.245 - Personal Representative; Rights and Powers. - Sec. 45. Every personal representative has the same right and...

Section 205.246 - Probate Court; Jurisdiction; Appeal of Department Decision; Action to Recover Taxes, Penalties, and Interest; Other Actions. - Sec. 46. (1) The probate court has exclusive jurisdiction of...

Section 205.247 - Final Account. - Sec. 47. A final account of a personal representative of...

Section 205.248 - Probate Court; Notice of Certain Information to Department. - Sec. 48. Upon the request of the department each probate...

Section 205.249 - Corporation as Personal Representative; Powers and Duties. - Sec. 49. If the personal representative of the estate of...

Section 205.250 - Certificate of Nonliability. - Sec. 50. If it appears to the department that an...

Section 205.251 - Discharge of Liability. - Sec. 51. If a receipt for the payment of taxes...

Section 205.252 - Disposition of Taxes and Fees. - Sec. 52. All taxes and fees levied and collected under...

Section 205.253 - Tax on Personal Property. - Sec. 53. A tax shall not be imposed in respect...

Section 205.254 - Administration of Tax; Rules; Forms. - Sec. 54. (1) The taxes imposed by this act shall...

Section 205.255 - Application of Rules of Interpretation and Construction; “Value or Gross Value of Property” Explained. - Sec. 55. (1) If not otherwise provided for in this...

Section 205.256 - Additional Definitions. - Sec. 56. As used in this act: (a) "Decedent" means...

Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)

Section 205.301 - Severance Tax on Oil or Gas. - Sec. 1. There is hereby levied upon each producer engaged...

Section 205.302 - Monthly Reports; Contents, Form. - Sec. 2. (1) Every corporation, association, person, common carrier, pipe...

Section 205.303 - Severance Tax; Rate; Computing Value of Production; Payment; Lien; Withholding; Deduction; Reimbursement; Exception; Carbon Dioxide Secondary or Enhanced Recovery Projects. - Sec. 3. (1) Except as provided in subsections (2), (3),...

Section 205.304 - Production Record, Keeping, Open to Inspection; Penalty. - Sec. 4. Each corporation, association or person mentioned and included...

Section 205.305 - Report, Contents. - Sec. 5. In each report required to be made by...

Section 205.306 - Administration of Tax; Conflicting Provisions; Rules; Statute of Limitations; Assignment of Claim Against State Prohibited. - Sec. 6. (1) The tax imposed by this act shall...

Section 205.307-205.309 - Repealed. 1980, Act 166, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed sections pertained to failure to file...

Section 205.310 - Injunction. - Sec. 10. Upon a bill being filed under the direction...

Section 205.311 - “Oil” and “Gas” Defined. - Sec. 11. (1) The word "oil" as used in this...

Section 205.311a - "Carbon Dioxide Secondary or Enhanced Recovery Project" Defined. - Sec. 11a. As used in this act, "carbon dioxide secondary...

Section 205.312 - “Person” and “Producer” Defined. - Sec. 12. (1) "Person" as used in this act shall...

Section 205.313 - Receipt; Contents. - Sec. 13. Any corporation, association or person paying any tax,...

Section 205.314 - Taxes to Accompany Report; Disposition of Taxes, Penalties, and Costs; Payment of Credits for Heating Fuel Costs. - Sec. 14. (1) All taxes shall accompany the report provided...

Section 205.315 - In Lieu of Other Taxes; Exceptions. - Sec. 15. The severance tax herein provided for shall be...

Section 205.316 - Repealed. 1980, Act 166, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to overpayments.

Section 205.317 - Information as to Production; Availability, Conditions. - Sec. 17. The department of revenue may provide information to...

Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)

Section 205.421 - Short Title. - Sec. 1. This act shall be known and may be...

Section 205.422 - Definitions. - Sec. 2. As used in this act: (a) "Cigar" means...

Section 205.423 - Purchase, Possession, Importation, Acquisition for Resale or Sale of Tobacco Product; Remote Retail Sale; Unclassified Acquirer; License Required; Fees; Disc or Marker Attached to Vending Machine; Proof to Be Furnished With Applicat... - Sec. 3. (1) Except as otherwise provided in section 3a...

Section 205.423a - Sale of Tobacco Product by Creditor With Security Interest; Application; "Creditor" and "Security Interest" Defined. - Sec. 3a. (1) A creditor that acquires a tobacco product...

Section 205.424 - Expiration, Return, Reissue, and Renewal of License. - Sec. 4. Each license issued under section 3 expires on...

Section 205.425 - Failure to Comply With Act; Suspension, Revocation, or Refusal to Issue or Renew License; Hearing. - Sec. 5. (1) The department may suspend, revoke, or refuse...

Section 205.425a - Procurement of Stamps; Designs, Denominations, and Forms; Request for Proposal. - Sec. 5a. (1) The department shall procure stamps as needed...

Section 205.425b - Advising Stamping Agents of License Suspension, Revocation, Nonrenewal, or Reinstatement; Disclosure of Information. - Sec. 5b. The department shall advise all stamping agents of...

Section 205.426 - Records and Statements; Markings Required on Shipping Case, Box, or Container; Examination of Records; Invoices or Bills of Lading in Possession of Transporter; Transporter License Required; Exceptions. - Sec. 6. (1) A manufacturer, wholesaler, secondary wholesaler, vending machine...

Section 205.426a - Disbursement of Stamps to Wholesaler or Unclassified Acquirer; Affixing Stamp; Resale of Package or Cigarette; Inspection or Inventory; Exchanging or Discontinuing Unaffixed Stamps; Accepting, Purchasing, or Borrowing Unaffixed Sta... - Sec. 6a. (1) A wholesaler or unclassified acquirer may apply...

Section 205.426b - Issuance of Stamps to Wholesaler or Unclassified Acquirer. - Sec. 6b. (1) Upon proper request in the form and...

Section 205.426c - Acquisition of Cigarettes From Nonparticipating Manufacturer. - Sec. 6c. (1) Every nonparticipating manufacturer whose cigarettes are sold...

Section 205.426d - Sale of Cigarettes by Nonparticipating Manufacturer; Information to Be Provided to Department; Payment of Equity Assessment; Prepayment; Stamp; Prohibited Conduct; Publication of List of Compliant Nonparticipating Manufacturers; Se... - Sec. 6d. (1) Before commencing sales of cigarettes in this...

Section 205.426e - Enforcement of Tobacco Product Manufacturer's Escrow Accounts Act; Disclosure of Information to Attorney General; Consolidation of Information Received Pursuant to Agreements With Indian Tribes; Disclosure of Information Otherwise... - Sec. 6e. (1) Notwithstanding any law to the contrary, the...

Section 205.426f - Refusal to List or the Removal of a Tobacco Product Manufacturer From the Director; Exception; Notice; Deficiencies; Demand for Hearing; Written Order; Appeal; Definitions. - Sec. 6f. (1) This section establishes and sets forth the...

Section 205.427 - Levy of Tax on Sale of Tobacco Products and Modified Risk Tobacco Products; Federal Order; Notification of Rescission, Withdrawal, or Expiration of Federal Order; Filing Return; Payment of Tax; Importation or Acquisition of Tobacco... - Sec. 7. (1) Subject to subsection (2), a tax is...

Section 205.427a - Imposition of Tax on Consumer; Intent of Act. - Sec. 7a. It is the intent of this act to...

Section 205.427b - Bad Debt; Deduction; Definition. - Sec. 7b. (1) A licensee may deduct the amount of...

Section 205.428 - Personal Liability for Payment of Tax; Penalty; Duties of Manufacturer's Representative; Violations as Felony; Violations as Misdemeanor; Enforcement; Exception; Additional Violations. - Sec. 8. (1) A person, other than a licensee, is...

Section 205.429 - Seizure and Confiscation of Contraband; Investigation or Search of Vehicle; Inventory Statement of Seized Property; Notice; Publication; Hearing; Disposition of Forfeited Property; Appeal; Public Sale; Proceeds Credited to General F... - Sec. 9. (1) A tobacco product held, owned, possessed, transported,...

Section 205.430 - Defenses. - Sec. 10. The seizure, forfeiture, sale, or destruction of a...

Section 205.431 - Sale or Solicitation of Orders to Be Shipped, Mailed, Sent, or Brought Into State; License Required; Sales Conducted Through Internet, by Telephone, or Mail-Order Transaction; Affirmation; Purchasers Responsible to Pay Unpaid State... - Sec. 11. (1) A person, not licensed under this act...

Section 205.432 - Disposition of Proceeds From Taxes, Fees, and Penalties; Disbursements; Use of Funds for Enforcement and Administration of Act. - Sec. 12. (1) The proceeds derived from the payment of...

Section 205.433 - Administration of Tax; Rules; Forms; Additional Taxes; Appointment of Special Investigator. - Sec. 13. (1) The tax imposed by this act shall...

Section 205.434 - Requirements or Prohibitions Imposed by Local Units of Government. - Sec. 14. Notwithstanding any other provision of law, beginning on...

Section 205.435 - Repeal of MCL 205.501 to 205.522. - Sec. 15. (1) Act No. 265 of the Public Acts...

Section 205.436 - Conditional Effective Date. - Sec. 16. This act shall not take effect unless Senate...

Repealed - Act 343 of 1969 - Multistate Tax Compact (205.581 - 205.589) - Compiler's Notes: Enacting section 1 of Act 282 of 2014...

Act 173 of 1956 - Domicile of Decedents for Death Tax Purposes (205.601 - 205.607)

Section 205.601 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Definitions. - Sec. 1. For the purposes of this act: (1) The...

Section 205.602 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Notice of Election, Rejection. - Sec. 2. In any case in which this state and...

Section 205.603 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Written Agreement With Other Taxing Officials. - Sec. 3. In any case in which an election is...

Section 205.604 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Arbitration Board, Procedure, Determination. - Sec. 4. If in any such case it appears that...

Section 205.605 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Written Agreement After Arbitration Commenced. - Sec. 5. Notwithstanding the commencement of a legal action for...

Section 205.606 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Maximum Interest and Penalties if Decedent Domiciled in This State. - Sec. 6. When in any case the board of arbitration...

Section 205.607 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Application of Act. - Sec. 7. This act shall be applicable only to cases...

Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)

186-1973-1 - Chapter 1 (205.701...205.707)

Section 205.701 - Short Title. - Sec. 1. This act shall be known and may be...

Section 205.703 - Definitions. - Sec. 3. As used in this act: (a) "Agency" means...

Section 205.707 - Provisions Effective. - Sec. 7. The provisions of this act are effective nothwithstanding...

186-1973-2 - Chapter 2 (205.721...205.726)

Section 205.721 - Tax Tribunal; Creation; Quasi-Judicial Agency; Appointment, Reappointment, and Terms of Members; Vacancy; Training. - Sec. 21. (1) The tax tribunal is created and is...

Section 205.722 - Tax Tribunal; Qualifications of Members; Oath; Requirements; Prohibitions; Compensation and Expenses; Motion for Disqualification. - Sec. 22. (1) All of the following apply to tribunal...

Section 205.723 - Tax Tribunal; Election and Duties of Chairman. - Sec. 23. Annually, the tribunal shall elect 1 of its...

Section 205.724 - Tax Tribunal; Chief Clerk; Deputy Clerks; Oath; Bond. - Sec. 24. (1) The tribunal shall have 1 chief clerk....

Section 205.725 - Principal Office of Tribunal and Chief Clerk; Accommodations and Equipment; Legal, Technical, and Secretarial Assistance; Restrictions on Clerks or Employees; Salaries and Expenses of Tribunal. - Sec. 25. (1) The principal office of the tribunal and...

Section 205.726 - Appointment of Hearing Officers; Conducting Hearings; Notice of Hearing; Proposed Decision of Hearing Officer or Referee. - Sec. 26. The tribunal may appoint 1 or more hearing...

186-1973-3 - Chapter 3 (205.731...205.737a)

Section 205.731 - Tax Tribunal; Jurisdiction. - Sec. 31. The tribunal has exclusive and original jurisdiction over...

Section 205.732 - Tax Tribunal; Powers. - Sec. 32. The tribunal's powers include, but are not limited...

Section 205.733 - Tax Tribunal; Adoption and Effect of Seal; Process. - Sec. 33. (1) The tribunal shall adopt a seal, which...

Section 205.734 - Hearing and Deciding Proceeding; Location; Accommodations and Equipment; Conducting Business at Public Meeting; Notice. - Sec. 34. (1) One or more members of the tribunal...

Section 205.735 - Applicability Before January 1, 2007; De Novo Proceedings; Jurisdiction in Assessment Disputes; Petition to Invoke Jurisdiction; Service; Appeal of Contested Tax Bill; Amendment of Petition or Answer; Representation. - Sec. 35. (1) The provisions of this section apply to...

Section 205.735a - Applicability After December 31, 2006; De Novo Proceedings; Jurisdiction in Assessment Disputes; Filing of Petition; Amendment of Petition or Answer; Representation; "Designated Delivery Service" Defined. - Sec. 35a. (1) The provisions of this section apply to...

Section 205.736 - Tax Tribunal; Subpoenas; Compliance; Assistance From State and Local Governments. - Sec. 36. (1) Tribunal, upon written request of a party...

Section 205.737 - Determination of Property's Taxable Value; Equalization; Burden of Proof; Joinder of Claims; Motion Fee; Interest; Motion to Amend Petition to Add Subsequent Years; Notice of Hearing; Appeal Without Prior Protest. - Sec. 37. (1) The tribunal shall determine a property's taxable...

Section 205.737a - Extension of Deadline for Filing Certain 2020 Property Tax Appeals. - Sec. 37a. A petitioner shall have until August 31, 2020...

186-1973-4 - Chapter 4 (205.741...205.749)

Section 205.741 - Tax Tribunal; Proceedings Before State Tax Commission or Circuit Court. - Sec. 41. A person or legal entity which, immediately before...

Section 205.743 - Payment of Taxes as Condition to Final Decision; Taxes to Which Section Applicable; Appeal to Which Section Applicable. - Sec. 43. (1) If the date set by law for...

Section 205.744 - Intervention or Impleading. - Sec. 44. (1) Except for petitions filed under chapter 6,...

Section 205.745 - Entering Order or Decision; Appeal. - Sec. 45. An order or decision may be entered by...

Section 205.746 - Evidence; Written Decision; Rules of Privilege; Objection; Official Report of Proceeding; Availability of Writings to Public; Costs for Transcripts. - Sec. 46. (1) In a proceeding before the tribunal all...

Section 205.747 - Mediator; Certification; Application; Rules; Requirements; List; Conflict of Interest; Conditions; Appointment; Report; Use of Statements at Mediation Conference; Confidentiality; Exceptions; Meeting Not Subject to Open Meetings Act... - Sec. 47. (1) A person may apply to the tribunal...

Section 205.749 - Fees; Michigan Tax Tribunal Fund; Creation; Deposit of Fees; Money Remaining in Fund at Close of Fiscal Year; Use. - Sec. 49. (1) The tribunal by rule shall prescribe filing...

186-1973-5 - Chapter 5 (205.751...205.755)

Section 205.751 - Tax Tribunal; Requirements as to Decisions and Opinions; Decision Delaying Collection of Taxes. - Sec. 51. (1) A decision and opinion of the tribunal...

Section 205.752 - Tax Tribunal; Decisions or Orders Final and Conclusive; Copies; Costs. - Sec. 52. (1) A decision or order of the tribunal...

Section 205.753 - Tax Tribunal; Appeal From Final Order or Decision; Record. - Sec. 53. (1) Subject to section 28 of article VI...

Section 205.755 - Correction of Rolls; Collection or Refund of Tax; Commencement of Time Periods. - Sec. 55. (1) Within 20 days after entry of the...

186-1973-6 - Chapter 6 (205.761...205.766)

Section 205.761 - Residential Property and Small Claims Division; Creation; Composition; Duties of Hearing Officers and Referees; Authority to Contract With Other Persons or Referees; Consideration of Proposed Decision. - Sec. 61. (1) A residential property and small claims division...

Section 205.762 - Residential Property and Small Claims Division; Jurisdiction; “Inflation Rate” Defined; Election to Proceed; Exceptions to Proposed Order; Modification; Rehearing; Location of Proceeding; Form for Filing of Residential Property and... - Sec. 62. (1) The residential property and small claims division...

Section 205.762a - Appeal of Final Determination of Claim for Exemption of Principal Residence or Qualified Agricultural Property; Jurisdiction; Filing. - Sec. 62a. (1) The residential property and small claims division...

Section 205.762b - Informal Settlement Conference; Manner; Stipulation for Judgment; Appeal; Section Not Applicable to Claim for Exemption of Principal Residence. - Sec. 62b. (1) Except as otherwise provided in this section,...

Section 205.763 - Appearances. - Sec. 63. A person or legal entity may appear before...

Section 205.764 - Referral of Proceedings; Transfer of Matter for Hearing and Decision; Fees, Costs, and Expenses. - Sec. 64. (1) With the permission of the petitioner-appellant, the...

Section 205.765 - Decision as Precedent; Designation. - Sec. 65. A decision of the division is not a...

Section 205.766 - Repealed. 2008, Act 129, Imd. Eff. May 9, 2008. - Compiler's Notes: The repealed section pertained to evening hearing of...

186-1973-7 - Chapter 7 (205.771...205.779)

Section 205.771 - Provisions Applicable to Matters Pending on Effective Date of Act. - Sec. 71. The following subdivisions are applicable to a matter...

Section 205.772 - Transfer of Books, Records, Documents, Files, Transcripts, Funds, Deposits, and Securities. - Sec. 72. When a matter is decided by a forum...

Section 205.773 - Remands. - Sec. 73. When a matter is decided by a forum...

Section 205.774 - Right to Sue Agency for Refund Abolished; Payments Under Protest Not Required. - Sec. 74. The right to sue any agency for refund...

Section 205.779 - Effective Date; Commencement of New Proceeding; Hearing of New or Transferred Proceeding; Certain Persons or Legal Entities to Proceed Before Tax Tribunal Only; Cases Filed Under Prior Law; Transfer of Certain Cases to Board of Tax... - Sec. 79. (1) This act shall be effective July 1,...

E.R.O. No. 1991-15 - Executive Reorganization Order (205.800 - 205.800)

Section 205.800 - Transfer of Tax Tribunal to the Department of Commerce. - WHEREAS, Article V, Section 1, of the Constitution of the...

Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833)

Section 205.801 - Short Title. - Sec. 1. This act shall be known and may be...

Section 205.803 - Definitions. - Sec. 3. As used in this act: (a) "Agreement" means...

Section 205.805 - Purpose of Act. - Sec. 5. This act simplifies the sales tax and use...

Section 205.807 - Payment, Collection, and Remittance of Sales and Use Taxes; Provisions. - Sec. 7. The payment, collection, and remittance of the sales...

Section 205.809 - Streamlined Sales and Use Tax Agreement; Powers and Duties of State Treasurer and Department; Rules. - Sec. 9. The state treasurer on behalf of this state...

Section 205.811 - Controlling Effect; Parties to Agreement; Construction of Act. - Sec. 11. (1) Any provision of the agreement or any...

Section 205.813 - Appointment of Members to Board; Terms; Membership; Representation by State Delegation; Voting; Report; Administration of Taxes by Department; Participation by State Delegation. - Sec. 13. (1) A state delegation of 4 representatives from...

Section 205.815 - Withdrawal From Membership. - Sec. 15. (1) If the state treasurer or the state...

Section 205.817 - Finding of Noncompliance; Sanctions; Expulsion. - Sec. 17. (1) If this state is found to be...

Section 205.819 - Registration. - Sec. 19. (1) A person may participate under the agreement...

Section 205.821 - Models; Selection for Purposes of Collecting and Remitting Sales and Use Taxes. - Sec. 21. A seller registered under the agreement may select...

Section 205.823 - Computation of Tax Remitted. - Sec. 23. (1) In computing the amount of tax remitted...

Section 205.825 - Certified Service Provider as Seller's Agent. - Sec. 25. (1) A certified service provider is the agent...

Section 205.827 - Personal Identifiable Information. - Sec. 27. (1) Except as provided in subsection (3), a...

Section 205.829 - Liability of Registered Seller; Exceptions. - Sec. 29. (1) A seller registered under the agreement is...

Section 205.831 - Notification of Change in Rate or Tax Base. - Sec. 31. (1) The department shall publish on the state...

Section 205.833 - Business Advisory Group. - Sec. 33. The state delegation shall appoint a business advisory...

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Michigan Compiled Laws Chapter 205 - Taxation

Michigan Compiled Laws
Chapter 205 - Taxation