Compiler's Notes: Enacting section 1 of Act 282 of 2014 provides: "Enacting section 1. 1969 PA 343, MCL 205.581 to 205.589, is repealed retroactively and effective beginning January 1, 2008. It is the intent of the legislature that the repeal of 1969 PA 343, MCL 205.581 to 205.589, is to express the original intent of the legislature regarding the application of section 301 of the Michigan business tax act, 2007 PA 36, MCL 208.1301, and the intended effect of that section to eliminate the election provision included within section 1 of 1969 PA 343, MCL 205.581, and that the 2011 amendatory act that amended section 1 of 1969 PA 343, MCL 205.581, was to further express the original intent of the legislature regarding the application of section 301 of the Michigan business tax act, 2007 PA 36, MCL 208.1301, and to clarify that the election provision included within section 1 of 1969 PA 343, MCL 205.581, is not available under the income tax act of 1967, 1967 PA 281, MCL 206.1 to 206.713.
Structure Michigan Compiled Laws
Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)
E.R.O. No. 1991-16 - Executive Reorganization Order (205.35 - 205.35)
Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47)
Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)
Act 94 of 1937 - Use Tax Act (205.91 - 205.111)
Repealed - Act 301 of 1939 - Taxation of Intangible Personal Property (205.131 - 205.147)
Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)
Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)
Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)
Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)
Repealed - Act 343 of 1969 - Multistate Tax Compact (205.581 - 205.589)
Act 173 of 1956 - Domicile of Decedents for Death Tax Purposes (205.601 - 205.607)
Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)
E.R.O. No. 1991-15 - Executive Reorganization Order (205.800 - 205.800)
Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833)