Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)
Section 207.1 - State Board of Assessors; Secretary, Duties; Assistants. - Sec. 1. The board of state tax commissioners, created under...
Section 207.2 - State Board of Assessors; Compensation for Clerical Assistance, Expenses. - Sec. 2. Provided, That the compensation paid for such clerical...
Section 207.3 - Access to Public Records; Subpoena, Fees; Examination of Witnesses and Accounts; Refusal, Penalty. - Sec. 3. Said board shall have access to all books,...
Section 207.4 - Annual Assessment of Property of Certain Rail Transportation, Telephone, and Telegraph Companies; Reports. - Sec. 4. (1) The state board of assessors shall annually...
Section 207.5 - Definitions. - Sec. 5. (1) As used in this act, "property" means...
Section 207.5a - Exemption of Materials and Supplies. - Sec. 5a. Materials and supplies, including repair parts and fuel...
Section 207.5b - Taxable Value; Determination. - Sec. 5b. (1) As used in this act, "taxable value"...
Section 207.6 - Company's Annual Statement; Contents, Time. - Sec. 6. The several corporations, persons, copartnerships, companies and associations...
Section 207.7 - Sleeping Car Company Defined; Annual Statement, Contents, Time. - Sec. 7. Every joint stock association, company, copartnership or association...
Section 207.8 - Blanks Furnished; Other Reports; Board, Self-Information; Penalty, Exception. - Sec. 8. Blanks for making the statements provided for in...
Section 207.9 - Assessment Roll; Contents; Time; Inspection of Physical Properties of Public Utilities; Determination of True Cash and Taxable Value; Ocean Routes; Mileage Adjustment. - Sec. 9. (1) Not later than May 15 in each...
Section 207.10 - Assessment Roll; Description; Form; Cash and Taxable Valuations; Placement on Roll. - Sec. 10. On the assessment roll, after the name of...
Section 207.11 - State Board of Assessors; Annual Meeting; Time; Place; Proceedings; Cash or Taxable Value Correction; Certification; Contents. - Sec. 11. On the third Monday in May in each...
Section 207.12 - County Director of Tax or Equalization Department; Assessing Officer; Duties; Failure to Report; Penalty; Inspection and Examination. - Sec. 12. The director of the tax or equalization department...
Section 207.13 - Determining Average Rate of Taxation; Entering Determination and Method on Records; Determination and Payment of Supplemental Tax; Credit Against Tax Allowed Railroad Company; Amount of Credit; Application for Credit; Proof of Expend... - Sec. 13. (1) The state board of assessors, from the...
Section 207.13a - Tax Credit; “Eligible Company,”“eligible Expenses,”“qualified Rolling Stock,” Defined. - Sec. 13a. (1) Subject to subsection (2), an eligible company...
Section 207.13b - Tax Credit; Amount; Limitation; Prohibition; Credit Against Remaining Tax; Carrying Forward Credit to Offset Tax Liability in Subsequent Years; Application; Submission to State Board of Assessors; Form; Definitions. - Sec. 13b. (1) Subject to subsections (2), (3), and (4),...
Section 207.14 - Tax Assessment; Tax Roll; Certificate; Time Payable; Interest; Lien; Warrant; Collection; Enforcement. - Sec. 14. (1) The state board of assessors shall tax...
Section 207.15 - Payment of Tax Under Protest; Suit Against State; Unlawful Taxes; Disposition of Recovered Taxes. - Sec. 15. A person upon whom any tax is levied...
Section 207.16 - Irregularities Not Authorizing Court Intervention. - Sec. 16. No tax assessed upon any property and no...
Section 207.17 - Taxes on Public Utilities, Payment Into General Fund. - Sec. 17. All taxes collected under this act shall be...
Section 207.18 - Collection of Specific Taxes Prior to 1909. - Sec. 18. Nothing herein contained shall be deemed a waiver...
Section 207.19 - Certain Acts as Misdemeanor; Penalty. - Sec. 19. If the state board of assessors willfully assesses...
Section 207.20 - Bribery; Forfeiture, Criminal Prosecution. - Sec. 20. If any person, company, association or corporation whose...
Section 207.21 - Repeal; Saving Clause. - Sec. 21. All acts or parts of acts, whether contained...
Repealed - Act 150 of 1927 - Motor Fuel Tax (207.101 - 207.202) - Popular Name: Motor Fuel Tax Act
Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)
Section 207.211 - Definitions. - Sec. 1. As used in this act: (a) "Alternative fuel"...
Section 207.212 - Motor Carrier Fuel Tax; Calculation; Rate; Quarterly Return and Tax Payment; Form; Determining Amount of Motor Fuel or Alternative Fuel Consumed and Average Miles per Gallon; Presumption; Remittance; Filing Returns and Paying Tax fo... - Sec. 2. (1) A motor carrier licensed under this act...
Section 207.212a - International Fuel Tax Agreement. - Sec. 2a. (1) The department, on behalf of this state,...
Section 207.213 - Act Inapplicable to Certain Commercial Motor Vehicles; Applicability of International Fuel Tax Agreement. - Sec. 3. (1) This act does not apply to any...
Section 207.214 - Tax Credit; Refund; Receipt Required; False Statement as Misdemeanor; Penalty. - Sec. 4. (1) A person filing a return under section...
Section 207.215 - Motor Carrier License; Application; Form and Contents; Affixing Decal to Cab; Surety Bond, Cash, or Securities; Waiver of Bond Requirement; Assignment or Transfer of License and Decals; Replacement Decals; Duration of License and De... - Sec. 5. (1) A person required to be licensed by...
Section 207.216 - Refusing or Neglecting to File Quarterly Report and Pay Tax; Conference; Revocation of License; Notice; Continuation of License; Refusal to Issue License; Conditions; Appeal. - Sec. 6. (1) If the holder of the motor carrier...
Section 207.216a - Administration of Tax; Tax Due Member Jurisdictions of International Fuel Tax Agreement; Tax Debt; Refund Claim. - Sec. 6a. (1) Except as provided in subsection (3), the...
Section 207.217 - Trip Permit; Fee; Issuance; Application. - Sec. 7. (1) A motor carrier may obtain a trip...
Section 207.218 - Leased Commercial Motor Vehicle Subject to Act; Lessor as Motor Carrier; Exclusion by Lessee of Commercial Motor Vehicles From Reports and Liabilities; Consolidated Reports; Primary Liability; Joint and Several Liability; Limitation... - Sec. 8. (1) Every qualified commercial motor vehicle leased to...
Section 207.219 - Books, Invoices, Receipts, Records, and Papers of Motor Carrier, Fuel Supplier, or Alternative Fuel Dealer; Examination. - Sec. 9. The department may examine the books, invoices, receipts,...
Section 207.220 - Books, Records, Accounts, and Papers of Motor Carrier; Maintenance Period. - Sec. 10. Each motor carrier shall maintain and keep, for...
Section 207.221-207.224 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997. - Compiler's Notes: The repealed sections pertained to failure to file...
Section 207.225 - Violation as Misdemeanor; Penalty; Revocation of License. - Sec. 15. (1) A person who makes a false statement...
Section 207.226 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997. - Compiler's Notes: The repealed section pertained to making false statement...
Section 207.227 - Operation of Commercial Motor Vehicle in Violation of Act Prohibited; Exception. - Sec. 17. When a person is discovered in this state...
Section 207.228, 207.229 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997. - Compiler's Notes: The repealed sections pertained to assessments, warrants or...
Section 207.230 - Employment of Clerical Assistants, Examiners, and Investigators; Promulgation of Rules; Agreements With Other States for Cooperative Audit of Motor Carriers' Reports and Returns. - Sec. 20. (1) The commissioner may employ clerical assistants, examiners,...
Section 207.231 - Enforcement of Act. - Sec. 21. The commissioner or the commissioner's designated representative shall...
Section 207.232 - Disposition of Money. - Sec. 22. Money received and collected by the department under...
Section 207.233 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997. - Compiler's Notes: The repealed section pertained to administration of act...
Section 207.234 - Short Title. - Sec. 24. This act shall be known and may be...
Section 207.235 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997. - Compiler's Notes: The repealed section pertained to conditional effective date.
Section 207.236 - Repealed. 1982, Act 441, Eff. Mar. 30, 1983. - Compiler's Notes: The repealed section provided: “This act shall expire...
Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279)
Section 207.271 - Specific Taxation of Underground Beneficiated Iron Ore; Definitions. - Sec. 1. As used in this act: (a) "Underground ore"...
Section 207.272 - Specific Taxation of Underground Beneficiated Iron Ore; Computation Formula; Following Completion of First Agglomerating Facility. - Sec. 2. (1) Beginning with the first full calendar year...
Section 207.273 - Specific Taxation of Underground Beneficiated Iron Ore; Computation of Tax Prior to Completion of Agglomerating or Beneficiating Facility. - Sec. 3. (1) Prior to the first full calendar year...
Section 207.274 - Minimum Tax. - Sec. 4. During the first year in which any property...
Section 207.275 - State Geologist; Determination of Tax, Apportionment Among Taxing Districts. - Sec. 5. The state geologist or his duly authorized deputy...
Section 207.276 - Curtailment and Resumption of Agglomeration or Beneficiation. - Sec. 6. Whenever any ore property subject to a specific...
Section 207.277 - Separate Roll; Spread of Tax; Nonpayment; Distribution of Collections. - Sec. 7. The township supervisor or assessing officer of the...
Section 207.278 - Appeal. - Sec. 8. The supervisor or other local assessing officer or...
Section 207.279 - Specific Taxes in Lieu of Ad Valorem Taxes. - Sec. 9. The specific taxes provided for in this act...
Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383)
Section 207.371 - Short Title. - ***** 207.371 THIS SECTION IS REPEALED BY ACT 680 OF...
Section 207.372 - Definitions. - ***** 207.372 THIS SECTION IS REPEALED BY ACT 680 OF...
Section 207.373 - Excise Tax on Airport Parking Facility; Rate. - 207.373 THIS SECTION IS REPEALED BY ACT 680 OF 2002...
Section 207.374 - Tax Cumulative. - ***** 207.374 THIS SECTION IS REPEALED BY ACT 680 OF...
Section 207.375 - Collection and Administration of Tax. - ***** 207.375 THIS SECTION IS REPEALED BY ACT 680 OF...
Section 207.376 - Disposition of Tax Collections; Creation of Airport Parking Fund. - ***** 207.376 THIS SECTION IS REPEALED BY ACT 680 OF...
Section 207.377 - Repealed. 2002, Act 680, Eff. Mar. 31, 2003. - Compiler's Notes: The repealed section pertained to distribution from airport...
Section 207.377a - Distribution; Priority; “State Airports” Defined. - ***** 207.377a THIS SECTION IS REPEALED BY ACT 680 OF...
Section 207.378 - Assignment or Pledge of Distribution. - ***** 207.378 THIS SECTION IS REPEALED BY ACT 680 OF...
Section 207.379 - Bonds or Other Obligations. - ***** 207.379 THIS SECTION IS REPEALED BY ACT 680 OF...
Section 207.380 - Transmittal of Assigned or Pledged Distribution to Michigan Municipal Bond Authority or Trustee; Advancing Payments. - ***** 207.380 THIS SECTION IS REPEALED BY ACT 680 OF...
Section 207.381 - Appropriation. - ***** 207.381 THIS SECTION IS REPEALED BY ACT 680 OF...
Section 207.382 - Distribution Not Revenue From Use or Operation of Airport. - ***** 207.382 THIS SECTION IS REPEALED BY ACT 680 OF...
Section 207.383 - Effective Date of Excise Taxes. - ***** 207.383 THIS SECTION IS REPEALED BY ACT 680 OF...
R.S. of 1846 - Revised Statutes of 1846 (207.407 - 207.409)
R-S-1846-207-407-21 - Chapter 21 Chapter 21, of Specific State Taxes and Duties (207.407...207.409)
R-S-1846-207-407-21-TAX-UPON-RAILROAD-CANAL-AND-TURNPIKE-CORPORA - Tax Upon Railroad, Canal, and Turnpike Corporations (207.407...207.409) -
Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513)
Section 207.501 - Real Estate Transfer Tax; Definitions. - Sec. 1. As used in this act: (a) "Treasurer" means...
Section 207.502 - Instruments Executed Within State Subject to Tax. - Sec. 2. (1) There is imposed, in addition to all...
Section 207.503 - Instruments Executed Outside State Subject to Tax. - Sec. 3. There is imposed, in addition to all other...
Section 207.504 - Rate of Tax; Statement on Face of Written Instrument; Affidavit. - Sec. 4. The tax shall be at the rate of...
Section 207.505 - Exemptions. - Sec. 5. The following instruments and transfers shall be exempt...
Section 207.506 - Bankruptcy or Insolvency Proceedings; Transfer to Receivers. - Sec. 6. No tax shall be imposed by this act...
Section 207.507 - Documentary Stamps; Purchase, Methods of Affixation, Cancellation. - Sec. 7. The tax imposed by this act shall be...
Section 207.508 - Preparation of Stamps; Duty of Treasurer, Use of Tax Meter Machine. - Sec. 8. The state treasurer shall prescribe and prepare for...
Section 207.509 - Revenue, Disposition; Credit to General Fund. - Sec. 9. All revenue received under this act shall be...
Section 207.510 - Tax to Be Paid Only Once; Exemptions; New Consideration. - Sec. 10. It is the intent of this act that...
Section 207.511 - Recording, Requirements; Detachment of Affidavit; Use. - Sec. 11. (a) No written instrument subject to this act...
Section 207.512 - Unlawful Acts; Penalty for Violations. - Sec. 12. (1) It shall be unlawful for any person...
Section 207.513 - Effective Date. - Sec. 13. This act shall take effect immediately upon the...
Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537)
Section 207.521 - Short Title. - Sec. 1. This act shall be known and may be...
Section 207.522 - Definitions. - Sec. 2. As used in this act: (a) "Controlling interest"...
Section 207.523 - Written Instruments Subject to Tax; Person Liable for Tax; Payment Date; Refund. - Sec. 3. (1) There is imposed, in addition to all...
Section 207.524 - Written Instruments Executed Outside of State. - Sec. 4. There is imposed, in addition to all other...
Section 207.525 - Tax Rate; Statement of Total Value of Real Property Being Transferred; Affidavit; Value of Real and Personal Property Stated Separately. - Sec. 5. (1) Beginning on January 1, 1995, except as...
Section 207.526 - Written Instruments and Transfers of Property Exempt From Tax. - Sec. 6. The following written instruments and transfers of property...
Section 207.527 - Bankruptcy or Insolvency Proceeding; Exemption From Tax. - Sec. 7. A tax is not imposed by this act...
Section 207.528 - Stamp as Evidence of Tax Payment; Other Methods of Cancellation. - Sec. 8. (1) Except as provided in section 9, the...
Section 207.529 - Stamps; Prescribing and Preparing for Use; Requisition of Stamps by County Treasurer; Use of Tax Meter Machine; Alternative Means. - Sec. 9. (1) The treasurer shall prescribe and prepare for...
Section 207.530 - Disposition of Tax. - Sec. 10. The tax imposed under this act shall be...
Section 207.531 - Crediting Tax Proceeds. - Sec. 11. The treasurer shall credit the proceeds of the...
Section 207.532 - Payment of Tax; Written Instruments Not Subject to Tax. - Sec. 12. (1) The tax imposed by this act shall...
Section 207.533 - Recording Written Instruments; Stamps Required; Reason for Exemption to Be Stated on Written Instrument; Effect of Noncompliance With Act; Use and Disclosure of Affidavit. - Sec. 13. (1) A written instrument subject to the tax...
Section 207.534 - Prohibited Conduct; Violation as Misdemeanor. - Sec. 14. (1) A person shall not do any of...
Section 207.535 - Tax in Addition to and Collected With Tax Imposed Under MCL 207.501 to 207.513. - Sec. 15. The tax imposed under this act is in...
Section 207.536 - Administration of Act. - Sec. 16. This act shall be administered by the revenue...
Section 207.537 - Conditional Effective Date. - Sec. 17. This act shall not take effect unless Senate...
Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)
Section 207.551 - Meanings of Certain Words and Phrases. - Sec. 1. The words and phrases defined in sections 2...
Section 207.552 - Definitions. - Sec. 2. (1) "Commission" means the state tax commission created...
Section 207.553 - Additional Definitions. - Sec. 3. (1) "Plant rehabilitation district" means an area of...
Section 207.554 - Plant Rehabilitation District or Industrial Development District; Establishment; Number of Parcels; Filing; Notice; Hearing; Finding and Determination; District Established by Township; Industrial Property as Part of Industrial Deve... - Sec. 4. (1) A local governmental unit, by resolution of...
Section 207.555 - Application for Industrial Exemption Certificate; Filing; Contents; Notice to Assessing and Taxing Units; Hearing; Application Fee. - Sec. 5. (1) After the establishment of a district, the...
Section 207.556 - Application for Industrial Facilities Exemption Certificate; Approval or Disapproval; Appeal; Exception From Eligible Manufacturing Personal Property. - Sec. 6. (1) The legislative body of the local governmental...
Section 207.557 - Determination by Commission; Issuance of Industrial Facilities Exemption Certificate; Notice of Application; Concurrence; Effective Date of Certificate; Mailing and Filing of Certificate; Notice of Refusal to Issue Certificate; Reso... - Sec. 7. (1) Within 60 days after receipt of an...
Section 207.557a - Cost of Facility Exceeding Certain Amount of State Equalized Value. - Sec. 7a. If, after reviewing the application described in section...
Section 207.558 - Exemption of Facility and Certain Persons From Ad Valorem Taxes. - Sec. 8. A facility or that portion of a facility...
Section 207.559 - Finding and Determination in Resolution Approving Application for Certificate; Valuation Requiring Separate Finding and Statement; Compliance With Certain Requirements as Condition to Approval of Application and Granting of Certific... - Sec. 9. (1) The legislative body of the local governmental...
Section 207.560 - Annual Determination of Value of Facility. - Sec. 10. (1) The assessor of each city or township...
Section 207.561 - Industrial Facility Tax; Payment; Disbursements; Allocation; Receipt or Retention of Tax Payment by Local or Intermediate School District; Disposition of Amount Disbursed to Local School District; Facility Located in Renaissance Zon... - Sec. 11. (1) Except as provided in subsections (6) and...
Section 207.561a - Facility Subject to Industrial Facilities Exemption Certificate; Exemption for Eligible Manufacturing Personal Property; Extension; Filing Combined Document; "Eligible Manufacturing Personal Property" and "Eligible Personal Propert... - Sec. 11a. (1) If a facility was subject to an...
Section 207.562 - Failure to Pay Tax Applicable to Personal Property; Seizure and Sale of Personal Property; Civil Action; Jeopardy Assessment; Disbursement. - Sec. 12. (1) If the industrial facility tax applicable to...
Section 207.563 - Tax Applicable to Real Property as Lien; Automatic Termination of Exemption Certificate; Affidavit. - Sec. 13. (1) The amount of the tax applicable to...
Section 207.564 - Industrial Facility Tax; Amount of Tax; Determination; "Industrial Personal Property" Defined; Termination or Revocation; Reduction. - Sec. 14. (1) The amount of the industrial facility tax,...
Section 207.564a - Reduction of Mills Used to Calculate Tax Under MCL 207.564(3); Exception. - Sec. 14a. Within 60 days after the granting of an...
Section 207.564b - Repealed. 1994, Act 266, Imd. Eff. July 6, 1994. - Compiler's Notes: The repealed section pertained to determination of tax...
Section 207.565 - Revocation of Exemption Certificate; Request; Grounds; Notice; Hearing; Order; Effective Date; Revocation of Certificate Issued for Speculative Building; Reinstatement of Certificate. - Sec. 15. (1) Upon receipt of a request by certified...
Section 207.566 - Duration of Industrial Facilities Exemption Certificate; Date of Issuance of Certificate of Occupancy. - ***** 207.566 SUBSECTION (2) MAY NOT APPLY: See (2) of...
Section 207.566a - Industrial Facilities Exemption Certificate; Provisions. - Sec. 16a. If an industrial facilities exemption certificate for a...
Section 207.567 - Assessment of Real and Personal Property Comprising Facility; Notice of Determination. - Sec. 17. (1) The assessor of each city or township...
Section 207.568 - Rules. - Sec. 18. The commission may promulgate rules as it deems...
Section 207.569 - Form and Contents of Exemption Certificate. - Sec. 19. An industrial facilities exemption certificate shall be in...
Section 207.570 - Appeal. - Sec. 20. A party aggrieved by the issuance or refusal...
Section 207.571 - Transfer and Assignment of Industrial Facilities Exemption Certificate. - Sec. 21. (1) An industrial facilities exemption certificate may be...
Section 207.572 - Industrial Facilities Exemption Certificate; Requirements for Approval and Issuance; Application for Industrial Facilities Exemption Certificate for Eligible Next Michigan Business; Written Agreement Required; Remedy Provision. - Sec. 22. (1) A new industrial facilities exemption certificate shall...
Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615)
Section 207.601 - Definitions. - Sec. 1. As used in this act: (a) "Commercial housing...
Section 207.602 - Approval of Certificate; Condition. - Sec. 2. A local governmental unit, by resolution of its...
Section 207.603 - Application for Certificate; Filing; Form; Contents; Notice; Hearing. - Sec. 3. (1) The owner or lessee of a new...
Section 207.604 - Application for Certificate; Approval or Disapproval. - Sec. 4. The legislative body of the local governmental unit,...
Section 207.605 - Certificate; Determination Prior to Issuance; Concurrence of Department of Commerce; Effective Date; Mailing; Filing; Notice. - Sec. 5. (1) Not later than 60 days after receipt...
Section 207.606 - Exemptions From Ad Valorem Real and Personal Property Taxes; Determination, Collection, Assessment, and Disbursement of Commercial Housing Facilities Tax; Lien; Waiver. - Sec. 6. (1) A new facility for which a commercial...
Section 207.607 - Resolution Approving Application for Certificate; Finding; Determination; Statement; Requirements. - Sec. 7. (1) The legislative body of the local governmental...
Section 207.608 - Assessor; Determining Value of New Facility. - Sec. 8. The assessor of each city or township in...
Section 207.609 - Revocation of Certificate; Request; Notice; Hearing; Order. - Sec. 9. (1) Upon receipt of a request by certified...
Section 207.610 - Duration of Certificate; Date of Issuance of Certificate of Occupancy. - Sec. 10. (1) Unless earlier revoked as provided in section...
Section 207.611 - Assessor; Determining Assessment of Real and Personal Property; Information; Notice. - Sec. 11. (1) The assessor of each city or township...
Section 207.612 - Rules. - Sec. 12. The commission may promulgate rules necessary for the...
Section 207.613 - Form and Contents of Certificate. - Sec. 13. A commercial housing facilities exemption certificate shall be...
Section 207.614 - Appeal. - Sec. 14. A party aggrieved by the issuance, refusal to...
Section 207.615 - Transfer and Assignment of Certificate; Approval; Notice; Hearing. - Sec. 15. A commercial housing facilities exemption certificate may be...
Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640.amended)
Section 207.621 - Short Title. - Sec. 1. This act shall be known and may be...
Section 207.622 - Legislative Finding. - Sec. 2. The legislature of this state finds that there...
Section 207.623 - Definitions. - ***** 207.623 THIS SECTION IS AMENDED EFFECTIVE MARCH 29, 2023:...
Section 207.623.amended - Definitions. - ***** 207.623.amended THIS AMENDED SECTION IS EFFECTIVE MARCH 29, 2023...
Section 207.624 - Excise Tax; Rates; Exemption. - Sec. 4. (1) There is hereby levied upon and there...
Section 207.625 - Excise Tax; Time and Manner of Collection; Administration of Tax. - Sec. 5. (1) The excise tax shall be collected at...
Section 207.626 - Tax Cumulative. - Sec. 6. The excise tax imposed and levied by the...
Section 207.628 - Convention Facility Development Fund; Creation; Disposition of Collections; Use of Fund; Contract Requirement; Appropriation, Transfer, and Deposit of Amount. - Sec. 8. (1) The collections from the tax imposed by...
Section 207.629 - Distribution From Fund; Transferee as Qualified Local Governmental Unit; Distribution to Certain Building Authorities; "Qualified Local Governmental Unit" Defined; Certain Payments Prohibited; "Qualified City" Defined; Building Auth... - ***** 207.629 THIS SECTION IS AMENDED EFFECTIVE MARCH 29, 2023:...
Section 207.629.amended - Distribution From Fund; Transferee as Qualified Local Governmental Unit; Distribution to Certain Building Authorities; "Qualified Local Governmental Unit" Defined; Certain Payments Prohibited; "Qualified City" Defined; Build... - ***** 207.629.amended THIS AMENDED SECTION IS EFFECTIVE MARCH 29, 2023...
Section 207.630 - Distribution of Money Remaining in Fund; Priority; Substance Abuse Treatment; Quarterly Distributions. - ***** 207.630 THIS SECTION IS AMENDED EFFECTIVE MARCH 29, 2023:...
Section 207.630.amended - Distribution of Money Remaining in Fund; Priority; Substance Abuse Treatment; Quarterly Distributions. - ***** 207.630.amended THIS AMENDED SECTION IS EFFECTIVE MARCH 29, 2023...
Section 207.631 - Refunding Bonds, Obligations, or Other Evidences of Indebtedness; Purposes for Issuance; Dedication of Tax Distributions From Convention Facility Development Fund; Determination by State Treasurer; Effect of Unlawful Expenditure. - ***** 207.631 THIS SECTION IS AMENDED EFFECTIVE MARCH 29, 2023:...
Section 207.631.amended - Refunding Bonds, Obligations, or Other Evidences of Indebtedness; Purposes for Issuance; Dedication of Tax Distributions From Convention Facility Development Fund; Determination by State Treasurer; Effect of Unlawful Expendi... - ***** 207.631.amended THIS AMENDED SECTION IS EFFECTIVE MARCH 29, 2023...
Section 207.632 - Transmitting Payment to Trustee or Trustees for Bonds, Obligations, or Other Evidences of Indebtedness; Prohibition; Exception. - ***** 207.632 THIS SECTION IS AMENDED EFFECTIVE MARCH 29, 2023:...
Section 207.632.amended - Transmitting Payment to Trustee or Trustees for Bonds, Obligations, Other Evidences of Indebtedness, or Payments Under a Public-Private Arrangement; Prohibition; Exception. - ***** 207.632.amended THIS AMENDED SECTION IS EFFECTIVE MARCH 29, 2023...
Section 207.633 - When Pledge Effective, Valid, and Binding; Lien of Pledge; Filing or Recording of Instrument Creating Pledge; Construction of Section. - Sec. 13. (1) Any pledge of the distributions of the...
Section 207.634 - Bonds, Obligations, or Other Evidences of Indebtedness Not Debt, Liability, or Obligation of State; Payment or Refunding; Statement. - Sec. 14. Bonds, obligations, or other evidences of indebtedness of...
Section 207.635 - State Pledge and Agreement; Construction of Section. - Sec. 15. (1) The state pledges to and agrees with...
Section 207.636 - Liberal Construction. - Sec. 16. This act shall be construed liberally to effectuate...
Section 207.637 - Powers Cumulative. - Sec. 17. The powers conferred in this act upon any...
Section 207.638 - Annual Appropriation. - Sec. 18. There is appropriated each year from the convention...
Section 207.639 - Effective Date of Excise Tax. - Sec. 19. The excise tax imposed pursuant to this act...
Section 207.640 - Levy of Tax; Time Period. - ***** 207.640 THIS SECTION IS AMENDED EFFECTIVE MARCH 29, 2023:...
Section 207.640.amended - Levy of Tax; Time Period. - ***** 207.640.amended THIS AMENDED SECTION IS EFFECTIVE MARCH 29, 2023...
Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)
Section 207.651 - Short Title. - Sec. 1. This act shall be known and may be...
Section 207.652 - Meanings of Words and Phrases. - Sec. 2. For the purposes of this act, the words...
Section 207.653 - Meanings of Words and Phrases. - Sec. 3. (1) "Commercial facilities tax" means the specific tax...
Section 207.654 - Definitions; L to T. - Sec. 4. (1) "Local governmental unit" means, except as otherwise...
Section 207.655 - Commercial Redevelopment District; Establishment; Resolution; Notice; Hearing; Finding and Determination; Applicability of District Established by Township; Exemption of Restored Facility; Commercial Property Included as Part of Com... - Sec. 5. (1) A local governmental unit, by resolution of...
Section 207.656 - Application for Commercial Facilities Exemption Certificate; Filing; Contents; Notice; Hearing; Determination of State Equalized Valuation of Property Owned by Local Governmental Unit on June 21, 1978, and Subsequently Conveyed to P... - Sec. 6. (1) The owner or lessee of a facility...
Section 207.657 - Application for Commercial Facilities Exemption Certificate; Approval or Disapproval. - Sec. 7. The legislative body of the local governmental unit,...
Section 207.658 - Commercial Facilities Exemption Certificate; Issuance; Contents; Effective Date; Filing; Record. - Sec. 8. (1) Following approval of the application by the...
Section 207.659 - Exemption From Ad Valorem Property Taxes; Duration of Certificate; Review and Extension of Certificate; Limitation; Date of Issuance of Certificate of Occupancy; Basis of Review. - Sec. 9. (1) A facility for which a commercial facilities...
Section 207.660 - Finding and Statement as to State Equalized Valuation of Property Proposed to Be Exempt; Requirements for Exemption Certificate. - Sec. 10. (1) If the state equalized valuation of property...
Section 207.661 - Valuation of Facilities and Property by Assessor. - Sec. 11. The assessor of each city or township in...
Section 207.662 - Commercial Facilities Tax; Levy; Amount; Collection, Disbursement, and Assessment of Tax; Allocation; Payment to State Treasury and Credit to State School Aid Fund; Copy of Amount of Disbursement; Facility Located in Renaissance Zon... - Sec. 12. (1) Except as provided in subsection (9), there...
Section 207.662a - Reduction in Number of Mills Levied Under State Education Tax Act; Limitation on Number of Exclusions. - Sec. 12a. (1) Within 60 days after the granting of...
Section 207.663 - Tax as Lien Upon Real Property; Certificate of Nonpayment and Affidavit Required for Proceedings Upon Lien. - Sec. 13. The amount of the tax applicable to real...
Section 207.664 - Grounds for Revocation of Exemption. - Sec. 14. The legislative body of the local governmental unit...
Section 207.665 - Transfer or Assignment of Certificate; Approval; Notice and Hearing. - Sec. 15. A commercial facilities exemption certificate may be transferred...
Section 207.666 - Report on Status of Exemption. - Sec. 16. Each governmental unit granting a commercial redevelopment exemption...
Section 207.667 - Report on Utilization of Commercial Redevelopment Districts; Economic Analysis of Costs and Benefits. - Sec. 17. (1) The department of commerce annually shall prepare...
Section 207.668 - Limitation on New Exemptions; Continuation of Exemption. - Sec. 18. A new exemption shall not be granted under...
Act 385 of 1984 - Technology Park Development Act (207.701 - 207.718)
Section 207.701 - Short Title. - Sec. 1. This act shall be known and may be...
Section 207.702 - Meanings of Words and Phrases. - Sec. 2. For the purposes of this act, the words...
Section 207.703 - Definitions; D to P. - Sec. 3. (1) "Department" means the department of treasury. (2)...
Section 207.704 - Definitions; S, T. - Sec. 4. (1) "State equalized valuation" means the valuation determined...
Section 207.705 - Technology Park District; Establishment; Composition; Requirements; Resolution; Filing Written Request; Alteration of Boundaries; Public Hearing; Notice; District Established by Township; Land Included as Part of District. - Sec. 5. (1) A local governmental unit, by resolution of...
Section 207.706 - Application for Technology Park Facilities Exemption Certificate; Filing; Contents; Notification of Assessor and Legislative Body; Public Hearing; Notice. - Sec. 6. (1) Following the establishment of a district, the...
Section 207.707 - Approval or Disapproval of Application; Resolution. - Sec. 7. Not more than 60 days after receipt of...
Section 207.707a - District or Exemption Certificate; Approval or Disapproval; Effective Date of Exemption Certificate; Appeal. - Sec. 7a. (1) After June 30, 1990, the establishment of...
Section 207.708 - Certificate; Issuance; Form; Contents; Effective Date; Filing; Record. - Sec. 8. (1) After approval of the application for a...
Section 207.709 - Exemption From Ad Valorem Real and Personal Property Taxes; Duration of Certificate; Review; Extension; Commencement and Termination of Certificate; Date of Issuance of Certificate of Occupancy; Basis of Review. - Sec. 9. (1) For the period during which the certificate...
Section 207.710 - State Equalized Valuation; Finding; Statement; Requirements for Approval of Application. - Sec. 10. (1) If the state equalized valuation of the...
Section 207.711 - Annual Valuation of Facility; Duties of Assessor. - Sec. 11. The assessor of a local governmental unit in...
Section 207.712 - Technology Park Facilities Tax; Levy; Amount; Collection, Disbursement, and Assessment of Tax; Payment; Copy of Amount of Disbursement; Facility Located in Renaissance Zone; Facility of Qualified Start-Up Business. - Sec. 12. (1) Except as provided in subsections (8) and...
Section 207.712a - Facility Subject to Technology Park Facilities Exemption Certificate; Exemption for Eligible Manufacturing Personal Property; "Eligible Manufacturing Personal Property" Defined. - Sec. 12a. (1) If a facility was subject to a...
Section 207.713 - Technology Park Facilities Tax; Failure to Pay; Remedies; Tax as Lien; Enforcement; Disbursement of Tax and Interest. - Sec. 13. (1) If a technology park facilities tax applicable...
Section 207.714 - Revocation of Certificate; Grounds; Effect of Noncompliance. - Sec. 14. (1) The legislative body of the local governmental...
Section 207.715 - Transfer of Certificate; Filing Application for Approval. - Sec. 15. (1) A holder of a certificate may transfer...
Section 207.716 - Status of Certificate; Report. - Sec. 16. Each local governmental unit granting a certificate shall...
Section 207.717 - Analyses of Costs and Benefits. - Sec. 17. After this act has been in effect for...
Section 207.718 - Exemptions; Submission of Analyses of Costs and Benefits. - Sec. 18. (1) A new exemption shall not be granted...
Act 180 of 1991 - Stadia or Convention Facility Development (207.751 - 207.759)
Section 207.751 - Definitions. - Sec. 1. As used in this act: (a) "Accommodations" means...
Section 207.752 - Municipal Excise Tax on Certain Businesses; Maximum Rate; Ordinance; Question Presented to Voters; Expiration of Excise Tax; Initiative and Referendum; Limitation. - Sec. 2. (1) The governing body of an eligible municipality,...
Section 207.752a - Violation of MCL 168.1 to 168.992 Applicable to Petitions; Penalties. - Sec. 2a. A petition under section 2, including the circulation...
Section 207.753 - Ordinance; Required Provisions. - Sec. 3. The ordinance adopted pursuant to section 2 shall...
Section 207.754 - Administration and Collection of Excise Tax; Agreement With State Treasurer; Remittance to Municipality; Ordinance Provisions; Confidentiality of Taxpayer Information; Violation; Penalties. - Sec. 4. (1) The chief executive officer and the state...
Section 207.755 - Excise Tax Levied in Addition to Other Lawful Taxes. - Sec. 5. The excise tax levied under this act is...
Section 207.756 - Disposition and Use of Excise Tax Revenues. - Sec. 6. The revenues from the tax imposed under this...
Section 207.757 - Entering Into Contract for Lease of Stadium or Convention Facility Payable From Excise Tax Revenues; Conditions. - Sec. 7. An eligible municipality imposing an excise tax pursuant...
Section 207.758 - Legislative Intent. - Sec. 8. (1) It is the intent of this legislature...
Section 207.759 - Repeal of MCL 141.851 to 141.855. - Sec. 9. Act No. 232 of the Public Acts of...
Act 147 of 1992 - Neighborhood Enterprise Zone Act (207.771 - 207.787)
Section 207.771 - Short Title. - Sec. 1. This act shall be known and may be...
Section 207.772 - Definitions. - ***** 207.772 THIS SECTION IS AMENDED EFFECTIVE 91 DAYS AFTER...
Section 207.772.amended - Definitions. - ***** 207.772.amended THIS AMENDED SECTION IS EFFECTIVE 91 DAYS AFTER...
Section 207.772a - Inflation Rate Adjustment. - Sec. 2a. Beginning in 2021 and each year thereafter, the...
Section 207.773 - Neighborhood Enterprise Zone; Designation by Resolution; Notice; Finding of Consistency; Statement; Housing Inspection Ordinance; Public Hearing; Determining True Cash Value; Limitations on Total Acreage; Amendment or Repeal of Reso... - ***** 207.773 THIS SECTION IS AMENDED EFFECTIVE 91 DAYS AFTER...
Section 207.773.amended - Neighborhood Enterprise Zone; Designation by Resolution; Notice; Finding of Consistency; Statement; Housing Inspection Ordinance; Public Hearing; Determining True Cash Value; Limitations on Total Acreage; Amendment or Repeal... - ***** 207.773.amended THIS AMENDED SECTION IS EFFECTIVE 91 DAYS AFTER...
Section 207.774 - Neighborhood Enterprise Zone Certificate; Application; Filing; Manner and Form; Contents; Effective Date of Certificate; Conditions. - Sec. 4. (1) The owner of a homestead facility or...
Section 207.775 - Neighborhood Enterprise Zone Certificate; Application; Approval; Forwarding to Qualified Assessing Authority. - Sec. 5. Not more than 60 days after receipt by...
Section 207.776 - Homestead Facility or New or Rehabilitated Facility; Determination of Compliance With Act; Issuance and Filing of Certificate; Maintenance of Record; Notice of Refusal. - ***** 207.776 THIS SECTION IS AMENDED EFFECTIVE 91 DAYS AFTER...
Section 207.776.amended - Homestead Facility or New or Rehabilitated Facility; Determination of Compliance With Act; Issuance and Filing of Certificate; Maintenance of Record; Notice of Refusal. - ***** 207.776.amended THIS AMENDED SECTION IS EFFECTIVE 91 DAYS AFTER...
Section 207.777 - Neighborhood Enterprise Zone Certificate; Requirements for Issuance. - Sec. 7. (1) The commission shall not issue a neighborhood...
Section 207.778 - Neighborhood Enterprise Zone Certificate; Form and Contents. - Sec. 8. A neighborhood enterprise zone certificate shall be in...
Section 207.779 - Neighborhood Enterprise Zone Tax; Exemption From Ad Valorem Real Property Taxes; Determination of Amount; Payment; Disbursement; Distribution to Intermediate School Districts; Payment to State Treasury; Tax as Lien; Continuance of C... - Sec. 9. (1) Except as provided in subsection (14), there...
Section 207.780 - Neighborhood Enterprise Zone Certificate; Effective Date; Filing; Affidavit of Occupancy by Owner as Principal Residence. - ***** 207.780 THIS SECTION IS AMENDED EFFECTIVE 91 DAYS AFTER...
Section 207.780.amended - Neighborhood Enterprise Zone Certificate; Effective Date; Filing; Affidavit of Occupancy by Owner as Principal Residence. - ***** 207.780.amended THIS AMENDED SECTION IS EFFECTIVE 91 DAYS AFTER...
Section 207.781 - Revocation, Expiration, or Extension of Certificate; Rescission of Revocation. - Sec. 11. (1) On receipt of a request by certified...
Section 207.782 - Duration of Certificate. - Sec. 12. (1) Except as otherwise provided in this section,...
Section 207.783 - Determination of Assessed Valuation of Property Benefiting From Certificate and Ad Valorem Property Tax That Would Have Been Paid; Notice. - Sec. 13. (1) The assessor of each local governmental unit...
Section 207.784 - Repealed. 2017, Act 44, Imd. Eff. June 7, 2017. - Compiler's Notes: The repealed section pertained to publication of list...
Section 207.785 - Repealed. 2008, Act 284, Imd. Eff. Sept. 29, 2008. - Compiler's Notes: The repealed section pertained to issuance of report...
Section 207.786 - Rules; Report. - Sec. 16. (1) The commission may promulgate rules it considers...
Section 207.787 - Repealed. 2001, Act 217, Imd. Eff. Dec. 28, 2001. - Compiler's Notes: The repealed section pertained to issuance of certificate...
Act 24 of 1995 - Michigan Economic Growth Authority Act (207.801 - 207.810)
Section 207.801 - Short Title. - Sec. 1. This act shall be known and may be...
Section 207.802 - Legislative Findings. - Sec. 2. The legislature finds that it is in the...
Section 207.803 - Definitions. - Sec. 3. As used in this act: (a) "Affiliated business"...
Section 207.804 - Michigan Economic Growth Authority; Creation Within Michigan Strategic Fund; Duties; Membership, Appointment, and Terms of Members; Vacancy; Compensation; Expenses. - Sec. 4. (1) The Michigan economic growth authority is created...
Section 207.805 - Michigan Economic Growth Authority; Powers; Quorum; Meetings; Business Conducted at Public Meeting; Confidential Information; Written Statement; Disclosure; “Financial or Proprietary Information” Defined. - Sec. 5. (1) The powers of the authority are vested...
Section 207.806 - Michigan Economic Growth Authority; Powers. - Sec. 6. The authority shall have powers necessary or convenient...
Section 207.807 - Application for Tax Credit; Written Agreement; Form. - Sec. 7. (1) An eligible business may apply to the...
Section 207.808 - Agreement for Tax Credit; Determination; Requirements; Amount and Duration of Tax Credits; Factors; Written Agreement; Criteria; Limitation on New Agreements; Execution; Repayment Provision; Conditions; Agreement With Eligible Busin... - Sec. 8. (1) After receipt of an application, the authority...
Section 207.808a - Fee or Donation. - Sec. 8a. Beginning on the effective date of the amendatory...
Section 207.809 - Eligibility for Credits; Issuance of Certificate. - Sec. 9. (1) An authorized business is eligible for the...
Section 207.810 - Report to Legislature. - Sec. 10. (1) The authority shall report to both houses...
Act 593 of 2002 - Michigan Next Energy Authority Act (207.821 - 207.827)
Section 207.821 - Short Title. - Sec. 1. This act shall be known and may be...
Section 207.822 - Definitions. - Sec. 2. As used in this act: (a) "Advanced battery...
Section 207.823 - Michigan Next Energy Authority; Creation; Powers and Duties; Contract; Records and Accounts. - Sec. 3. (1) There is created by this act a...
Section 207.824 - Powers and Duties of Board. - Sec. 4. (1) An authority created under this act is...
Section 207.825 - Powers and Duties of Authority. - Sec. 5. (1) Except as otherwise provided in this act,...
Section 207.826 - Tax Exemption. - Sec. 6. The authority created under this act shall be...
Section 207.827 - Construction of Act. - Sec. 7. This act shall be construed liberally to effectuate...
Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856)
Section 207.841 - Short Title. - Sec. 1. This act shall be known and may be...
Section 207.842 - Definitions. - Sec. 2. As used in this act: (a) "Commercial property"...
Section 207.843 - Commercial Rehabilitation District; Establishment by Qualified Rehabilitation District; Adoption of Resolution; Notice and Opportunity for Hearing; Findings and Determination; Rejection. - Sec. 3. (1) A qualified local governmental unit, by resolution...
Section 207.844 - Commercial Rehabilitation Exemption Certificate; Filing Application by Owner of Qualified Facility; Notice and Hearing. - Sec. 4. (1) If a commercial rehabilitation district is established...
Section 207.845 - Commercial Rehabilitation Exemption Certificate; Approval or Disapproval of Application. - Sec. 5. The legislative body of the qualified local governmental...
Section 207.846 - Commercial Rehabilitation Exemption Certificate; Issuance; Form; Contents; Effective Date; Maintenance of Record and Copies. - Sec. 6. (1) Not more than 60 days after receipt...
Section 207.847 - Exemption of Qualified Facility From Tax; Duration of Force and Effect of Certificate; Commencement; Date of Issuance; Extension. - Sec. 7. (1) A qualified facility for which a commercial...
Section 207.848 - Separate Finding; Contents; Compliance; Requirements; Applicability; Exception. - Sec. 8. (1) If the taxable value of the property...
Section 207.849 - Determining Value of Each Qualified Facility. - Sec. 9. The assessor of each qualified local governmental unit...
Section 207.850 - Commercial Rehabilitation Tax; Determination of Amount; Payment; Exemption; Qualified Retail Food Establishment; Certificate Issued Before December 31, 2009. - Sec. 10. (1) There is levied upon every owner of...
Section 207.851 - Lien. - Sec. 11. The amount of the tax applicable to real...
Section 207.852 - Commercial Rehabilitation Exemption Certificate; Revocation; Transfer to Subsequent Owner. - Sec. 12. (1) The legislative body of the qualified local...
Section 207.853 - Transfer and Assignment of Certificate. - Sec. 13. A commercial rehabilitation exemption certificate may be transferred...
Section 207.854 - Status Report by Local Government. - Sec. 14. Not later than October 15 each year, each...
Section 207.855 - Report to Legislature. - Sec. 15. (1) The department annually shall prepare and submit...
Section 207.856 - Exemption Not Granted After December 31, 2025. - Sec. 16. A new exemption shall not be granted under...
Act 236 of 2022 - Attainable Housing Facilities Act (207.901 - 207.916)
Section 207.901 - Short Title. - Sec. 1. This act may be cited as the "attainable...
Section 207.902 - Definitions. - Sec. 2. As used in this act: (a) "Adjusted household...
Section 207.903 - Attainable Housing District; Establishment by Qualified Local Governmental Unit; Adoption of Resolution; Notice and Opportunity for Hearing; Findings and Determination. - Sec. 3. (1) A qualified local governmental unit, by resolution...
Section 207.904 - Attainable Housing Exemption Certificate; Application Requirements; Notice and Opportunity for Hearing. - Sec. 4. (1) If a district is established under section...
Section 207.905 - Approval or Disapproval of Attainable Housing Exemption Certificate. - Sec. 5. The legislative body of the qualified local governmental...
Section 207.906 - Issuance of Attainable Housing Exemption Certificate; Form; Contents; Effective Date; Maintenance of Record and Copies. - Sec. 6. (1) Not more than 120 days after receipt...
Section 207.907 - Exemption of Qualified Facility From Tax; Duration of Force and Effect of Certificate; Commencement; Date of Issuance; Extension. - Sec. 7. (1) A qualified facility for which a certificate...
Section 207.908 - Separate Finding; Contents; Compliance; Requirements; Applicability; Exception. - Sec. 8. (1) If the taxable value of the property...
Section 207.909 - Determining Taxable Value of Each Qualified Facility. - Sec. 9. The assessor of each qualified local governmental unit...
Section 207.910 - Attainable Housing Facilities Tax; Determination of Amount; Exemption; Payment; Disbursements. - Sec. 10. (1) The attainable housing facilities tax is levied...
Section 207.911 - Lien. - Sec. 11. The amount of the specific tax, until paid,...
Section 207.912 - Attainable Housing Exemption Certificate; Revocation; Transfer to Subsequent Owner. - Sec. 12. (1) The legislative body of the qualified local...
Section 207.913 - Transfer and Assignment of Certificate. - Sec. 13. A certificate may be transferred and assigned by...
Section 207.914 - Status Report by Local Government. - Sec. 14. Not later than June 15 each year, each...
Section 207.915 - Annual Report to Legislature. - Sec. 15. (1) The department shall annually prepare and submit...
Section 207.916 - Exemption Not Granted After December 31, 2027. - Sec. 16. A new exemption must not be granted under...
Act 237 of 2022 - Residential Housing Facilities Act (207.951 - 207.966)
Section 207.951 - Short Title. - Sec. 1. This act may be cited as the "residential...
Section 207.952 - Definitions. - Sec. 2. As used in this act: (a) "Adjusted household...
Section 207.953 - Residential Housing District; Establishment by Qualified Local Governmental Unit; Adoption of Resolution; Notice and Opportunity for Hearing; Findings and Determination. - Sec. 3. (1) A qualified local governmental unit, by resolution...
Section 207.954 - Residential Housing Exemption Certificate; Application Requirements; Notice and Opportunity for Hearing. - Sec. 4. (1) If a district is established under section...
Section 207.955 - Approval or Disapproval of Residential Housing Exemption Certificate. - Sec. 5. The legislative body of the qualified local governmental...
Section 207.956 - Issuance of Residential Housing Exemption Certificate; Form; Contents; Effective Date; Maintenance of Record and Copies. - Sec. 6. (1) Not more than 120 days after receipt...
Section 207.957 - Exemption of Qualified Residential Facility From Tax; Duration of Force and Effect of Certificate; Commencement; Date of Issuance; Extension. - Sec. 7. (1) A qualified residential facility for which a...
Section 207.958 - Separate Finding; Contents; Compliance; Requirements; Applicability; Exception. - Sec. 8. (1) If the taxable value of the property...
Section 207.959 - Determining Taxable Value of Each Qualified Residential Facility. - Sec. 9. The assessor of each qualified local governmental unit...
Section 207.960 - Residential Housing Facility Tax; Determination of Amount; Exemption; Payment; Disbursements. - Sec. 10. (1) The residential housing facility tax is levied...
Section 207.961 - Lien. - Sec. 11. The amount of the specific tax, until paid,...
Section 207.962 - Residential Housing Exemption Certificate; Revocation; Transfer to Subsequent Owner. - Sec. 12. (1) The legislative body of the qualified local...
Section 207.963 - Transfer and Assignment of Certificate. - Sec. 13. A certificate may be transferred and assigned by...
Section 207.964 - Status Report by Local Government. - Sec. 14. Not later than June 15 each year, each...
Section 207.965 - Annual Report to Legislature. - Sec. 15. (1) The department shall annually prepare and submit...
Section 207.966 - Exemption Not Granted After December 31, 2027. - Sec. 16. A new exemption must not be granted under...
Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)
Section 207.1001 - Short Title. - Sec. 1. This act shall be known and may be...
Section 207.1002 - Definitions; a to E. - Sec. 2. As used in this act: (a) "Alcohol" means...
Section 207.1003 - Definitions; F to I. - Sec. 3. As used in this act: (a) "Fuel feedstock...
Section 207.1004 - Definitions; K to P. - Sec. 4. As used in this act: (a) "Kerosene" means...
Section 207.1005 - Definitions; R to S. - Sec. 5. (1) As used in this act: (a) "Rack"...
Section 207.1006 - Definitions; T to W. - Sec. 6. As used in this act: (a) "Tank wagon"...
Section 207.1008 - Tax on Motor Fuel; Rates; Collection or Payment; Exception; Manner and Time; Imposition of Rate on Net Gallons; Legislative Intent; Bills of Lading and Invoices; Identification of Blended Product and Correct Fuel Product Code; Term... - Sec. 8. (1) Except as otherwise provided in this act...
Section 207.1010 - Repealed. 2021, Act 124, Imd. Eff. Dec. 17, 2021. - Compiler's Notes: The repealed section pertained to the application of...
Section 207.1012 - Imposition on Nonexempt End User; Joint and Several Liability. - Sec. 12. (1) A tax equal to the tax imposed...
Section 207.1014 - Tax Remittance by Electronic Funds Transfer; Deduction for Quantity of Gas Removed by Supplier; Payment or Credit. - Sec. 14. (1) The department may require a supplier required...
Section 207.1016 - Tax Credit by Supplier in Amount Uncollected From Purchaser; Notice; Rules; Report; Identification; Limitation; Additional Credit; Remittance. - Sec. 16. (1) In computing the amount of tax due...
Section 207.1020 - Motor Fuel Blended With Untaxed Products or Materials; Tax; Applicable Rate; Remittance. - Sec. 20. (1) A person who blends motor fuel with...
Section 207.1022 - Tax on Gasoline, Diesel Fuel, and Alternative Fuel in Lieu of Other Taxes. - Sec. 22. (1) The tax imposed on gasoline shall be...
Section 207.1024 - Sale, Delivery, Use, Possession, or Storage of Motor Fuel; Prohibition; Exceptions; Violation as Misdemeanor. - Sec. 24. (1) Except as otherwise provided in subsection (2),...
Section 207.1026 - Presumption as to Use or Consumption of Motor Fuel on Public Roads or Highways. - Sec. 26. (1) Except as otherwise provided in section 32,...
Section 207.1028 - Tax on Sale or Use of Motor Fuel; Measurement by Gross Gallons; Time; Measurement on Net Gallons Sold by Supplier Through Terminal as 1-Time Option. - Sec. 28. (1) Except as otherwise provided in this section,...
Section 207.1030 - Tax Exemption. - Sec. 30. (1) Motor fuel is exempt from the tax...
Section 207.1032 - Use of Motor Fuel for Nontaxable Purpose; Refund. - Sec. 32. If a person pays the tax imposed by...
Section 207.1033 - Use of Motor Fuel for Nonhighway Purposes; Refund Not Applicable for Snowmobile, Off-Road Vehicle, or Certain Vessel. - Sec. 33. An end user may seek a refund for...
Section 207.1034 - Government Owned, Leased, or Operated Vehicle; Refund or Deduction on Gasoline or Diesel Fuel Sold Tax-Free. - Sec. 34. A person may seek a refund or claim...
Section 207.1035 - School Bus Owned, Operated, or Leased by Educational Institution; Refund or Deduction on Gasoline or Diesel Fuel Sold Tax-Free. - Sec. 35. A person may seek a refund or claim...
Section 207.1036 - Tax Refund on Motor Fuel Acquired by Licensed Exporter. - Sec. 36. A licensed exporter may seek a refund for...
Section 207.1037 - Tax Refund on Motor Fuel Exported Out of Bulk Plant in Tank Wagon; Tax Refund or Deduction on Tax-Free K-1 Kerosene Sold Through Blocked Pump. - Sec. 37. (1) A person may seek a refund for...
Section 207.1038 - Repealed. 2015, Act 176, Eff. Jan. 1, 2017. - Compiler's Notes: The repealed section pertained to refund for tax...
Section 207.1039 - Tax Refund on Motor Fuel or Leaded Racing Fuel Used in Husbandry Implement or Other Nonhighway Purpose. - Sec. 39. An end user may seek a refund for...
Section 207.1040 - Tax Refund on Contaminated, Lost, or Destroyed Motor Fuel or Alternative Fuel; Exception. - Sec. 40. (1) A person may seek a refund for...
Section 207.1041 - Tax Refund on Gasoline Used in Community Action Agency Vehicle. - Sec. 41. An end user may seek a refund for...
Section 207.1042 - Tax Refund on Diesel Fuel Used for Motor Bus. - Sec. 42. An end user may seek a refund for...
Section 207.1043 - Tax Deduction for Stored Motor Fuel Exported by Transport Truck. - Sec. 43. A licensed exporter may claim a deduction for...
Section 207.1044 - Tax Refund on Motor Fuel Consumed for Exempt Use. - Sec. 44. An end user may seek a refund for...
Section 207.1045 - Tax Refund for Common Fuel Supply Tank Propelling Vehicle and Operating Attached Equipment. - Sec. 45. (1) An end user operating a motor vehicle...
Section 207.1047 - Tax Refund; Time of Filing. - Sec. 47. A person may otherwise seek a refund for...
Section 207.1048 - Refund Claim; Requirements; Filing Date; Investigation; Deduction in Lieu of Refund; Interest. - Sec. 48. (1) In order to make a refund claim...
Section 207.1051 - False Statement; Violation as Misdemeanor; Penalty. - Sec. 51. (1) A person who makes a false statement...
Section 207.1053 - License Required; Application; Form; Information; Current Licenses; License for More Than 1 Business Activity; Person Licensed as Supplier; Violation; Penalty. - Sec. 53. (1) A person shall not engage in a...
Section 207.1055 - License Application; Investigation; Occasional Importer's License or Bonded Importer's License. - Sec. 55. (1) The department shall investigate each person who...
Section 207.1056 - Fingerprints. - Sec. 56. (1) The department may require a licensee or...
Section 207.1057 - Financial Statements. - Sec. 57. (1) The department may at any time require...
Section 207.1058 - Surety Bond or Cash Deposit. - Sec. 58. (1) Except as otherwise provided in this section,...
Section 207.1059 - New or Increased Amount of Bond or Cash Deposit. - Sec. 59. (1) If the department reasonably determines that the...
Section 207.1060 - Filing New Bond; Circumstances; Release of Previous Bond; Reduced or Disposed Cash Deposit. - Sec. 60. (1) The department may require a licensee to...
Section 207.1061 - Release From Bond or Cash Deposit. - Sec. 61. (1) If the surety of a bond provides...
Section 207.1062 - Denial of License Application. - Sec. 62. (1) Upon denial of an application for a...
Section 207.1063 - Issuance of License. - Sec. 63. (1) If an application and the accompanying bond...
Section 207.1064 - Transfer of License; Prohibition. - Sec. 64. (1) A licensee shall not transfer a license...
Section 207.1065 - Discontinuance, Sale, or Transfer of Business; Notice. - Sec. 65. (1) If a licensee discontinues, sells, or transfers...
Section 207.1066 - Final Report and Payment Due. - Sec. 66. Within 15 days after the discontinuance, sale, or...
Section 207.1067 - Noncompliance; Suspension or Revocation of License. - Sec. 67. The department may suspend or revoke a license...
Section 207.1068 - Report or Statement Requirements. - Sec. 68. (1) Except as otherwise provided in this act:...
Section 207.1069 - Forms Development. - Sec. 69. The department shall develop the forms required under...
Section 207.1070 - Supplier's License; Fee; Monthly Report; Violation as Misdemeanor. - Sec. 70. (1) A person shall not operate as a...
Section 207.1071 - Tax Remittance by Supplier. - Sec. 71. (1) Except as otherwise provided by this act,...
Section 207.1072 - Treatment of Removals by Licensed Supplier; Election. - Sec. 72. (1) A licensed supplier or licensed permissive supplier...
Section 207.1073 - Permissive Supplier. - Sec. 73. (1) A person shall not operate as a...
Section 207.1074 - Collection of Tax From Purchaser; Election. - Sec. 74. (1) A supplier who sells motor fuel shall...
Section 207.1075 - Purchaser's Election; Evidence of Financial Responsibility or Bonding Requirements; Revocation of Election; Alternative; Appeal. - Sec. 75. (1) A purchaser who desires to make an...
Section 207.1076 - Sale of Motor Fuel by Bonded or Occasional Importer; License Requirements. - Sec. 76. (1) A person who desires to import motor...
Section 207.1077 - Licensed Occasional or Bonded Importer; Reporting Requirements; Waiver; Violation as Misdemeanor. - Sec. 77. (1) Except as otherwise provided in subsection (2),...
Section 207.1078 - Tax Liability for Motor Fuel Imported From Another Country. - Sec. 78. (1) Except as otherwise provided in this act,...
Section 207.1079 - Diversions Into State of Imported Motor Fuel; Tax Reporting and Payment; Agreement Permitting Supplier to Assume Importer's Liability. - Sec. 79. (1) Unless otherwise provided in section 81, a...
Section 207.1080 - Time Period for Tax Payment on Motor Fuel Imported From Another Country; Precollected Tax; Importation of Undyed Motor Fuel; Penalty. - Sec. 80. (1) Except as otherwise provided in this act,...
Section 207.1081 - Diversion of Fuel From Out-of-State to In-State by Unlicensed Importer; Importer Required to Pay Tax; Terms and Conditions; Agreement Permitting Supplier to Assume Importer's Liability. - Sec. 81. (1) If an importer who is not licensed...
Section 207.1082 - Licensure as Tank Wagon Operator-Importer. - Sec. 82. (1) A person shall not import into this...
Section 207.1083 - Terminal Operator's License. - Sec. 83. (1) A person shall not engage in business...
Section 207.1084 - Tax Liability of Terminal Operator. - Sec. 84. (1) The terminal operator of a terminal in...
Section 207.1085 - Exportation of Motor Fuel; Requirements; Violation; Penalty; Exemption. - Sec. 85. (1) A person shall not export motor fuel...
Section 207.1086 - Exporter License; Requirements; Fee; Report. - Sec. 86. (1) A person who desires to export motor...
Section 207.1087 - Exporter Required to Pay Tax; Fuel Diversion Number; Terms and Conditions of Payment and Notice; Agreement Permitting Supplier to Assume Exporter's Liability; Tax Refund and Credit. - Sec. 87. (1) If an exporter diverts motor fuel removed...
Section 207.1088 - Failure or Late Filing of Report or Tax Remittance; Payment Requirements; Penalties and Interest. - Sec. 88. A person who fails to file a report...
Section 207.1089 - Transporter's License; Fee; Report; Failure to Submit Report; Penalty; Waiver; Importation of Undyed Motor Fuel. - Sec. 89. (1) A person who transports motor fuel into...
Section 207.1090, 207.1091 - Repealed. 2002, Act 668, Eff. Apr. 1, 2003. - Compiler's Notes: The repealed sections pertained to industrial process reseller...
Section 207.1092 - Retail Marine Diesel Dealer License; Fee; Filing; Report; Payment Date; Waiver. - Sec. 92. (1) A person shall not deliver diesel fuel...
Section 207.1093 - Blender's License; Fee; Filing; Report; Waiver. - Sec. 93. (1) In order to operate as a blender...
Section 207.1094 - Aviation Fuel. - Sec. 94. (1) A person shall not purchase for resale...
Section 207.1098 - Transportation of Gasoline or Diesel Fuel by Pipeline or Marine Vessel; Report. - Sec. 98. A carrier shall file with the department on...
Section 207.1099 - Cross-Border Movement of Motor Fuel; Compact. - Sec. 99. If the second state or country involved in...
Section 207.1101 - Manually-Prepared Shipping Paper as Substitute for Machine-Generated. - Sec. 101. (1) Except as otherwise provided in this section,...
Section 207.1102 - Shipping Paper; Carrying and Producing Copy. - Sec. 102. (1) The driver of a fuel transportation vehicle...
Section 207.1103 - Shipping Paper; Notice Requirements. - Sec. 103. (1) Except as otherwise provided in subsections (2)...
Section 207.1104 - Acquisition of Undyed Motor Fuel or Taxes Unpaid; Conditions; Compliance; Violation. - Sec. 104. (1) If a licensed bonded importer or occasional...
Section 207.1105 - Delivery of Fuel; Shipping Paper Provided or Placed in Receptacle; Violation. - Sec. 105. (1) The driver of a fuel transportation vehicle...
Section 207.1106 - Retention of Shipping Paper. - Sec. 106. (1) A retailer, bulk plant operator, bulk end...
Section 207.1107 - Delivery of Motor Fuel Without Shipping Paper; Acceptance Prohibited. - Sec. 107. (1) A retailer, bulk plant operator, bulk end...
Section 207.1108 - Violation of Shipping Paper Requirements as Honest Error; Relief; Coordination for Operation of Common Telephone Diversion Verification Number Assignment System. - Sec. 108. (1) The department shall provide for relief where...
Section 207.1109 - Reliance by Person Issuing Shipping Paper on Certain Representations; Tax Liability. - Sec. 109. (1) A person who issues a shipping paper,...
Section 207.1110 - Misleading Statement Imprinted on Shipping Paper; Prohibition; Violation. - Sec. 110. (1) A terminal operator shall not imprint, and...
Section 207.1111 - Shipping Paper Tamper-Resistant Standards; Rules. - Sec. 111. (1) A terminal operator or a supplier shall...
Section 207.1112 - Sale or Removal of Dyed Diesel Fuel; Notice. - Sec. 112. (1) A notice stating: "DYED DIESEL FUEL, NONTAXABLE...
Section 207.1113 - Dyed Kerosene; Notice. - Sec. 113. (1) A notice stating: "DYED KEROSENE, NONTAXABLE USE...
Section 207.1114 - Diversion of Motor Fuel From Destination on Shipping Paper; Rebuttable Presumption. - Sec. 114. (1) A representative or agent of the department...
Section 207.1115 - Display of Person's Name and License Number; Letters and Figures. - Sec. 115. (1) A supplier operating a fuel transportation vehicle...
Section 207.1116 - Transportation of Motor Fuel Without Shipping Paper; Violation. - Sec. 116. A person who transports motor fuel without a...
Section 207.1121 - Dyed Diesel Fuel or Other Exempt Fuel; Use. - Sec. 121. A person shall not sell or use or...
Section 207.1122 - Dyed Diesel Fuel; Use in Motor Vehicle on Public Roads or Highways; Exception; Penalty. - Sec. 122. (1) A person shall not operate or maintain...
Section 207.1123 - Alteration of Strength or Composition of Dye or Marker; Possession, Sale, or Purchase of Dye Removal Equipment. - Sec. 123. (1) A person shall not with intent to...
Section 207.1124 - Repealed. 2006, Act 287, Imd. Eff. July 20, 2006. - Compiler's Notes: The repealed section pertained to compliance with AST...
Section 207.1125 - Metering Equipment; Requirements. - Sec. 125. (1) A person who operates motor fuel dispenser...
Section 207.1126 - Failure to Collect or Timely Remit Tax. - Sec. 126. (1) A supplier, permissive supplier, or importer who...
Section 207.1127 - False or Fraudulent Return; Amount Evaded. - Sec. 127. If a person liable for the tax imposed...
Section 207.1128 - Liability of Officer, Employee, or Agent of Corporation. - Sec. 128. A person, including an officer, employee, or agent...
Section 207.1129 - Violation of Shipping Paper Requirements; Presumptive Evidence; Violation of Meter Tampering Provisions; Impoundment, Seizure, Sale, and Forfeiture; Request to Drive Vehicle to Impound Lot. - Sec. 129. (1) If a person drives or otherwise operates...
Section 207.1130 - Seizure; Inventory Statement; Hearing; Forfeiture; Appeal to Circuit Court; Agreement to Sell Fuel; Public Sale. - Sec. 130. (1) As soon as possible, but not more...
Section 207.1131 - Determination of Shipping Paper Violation; Inspection. - Sec. 131. (1) An inspection to determine a shipping paper...
Section 207.1132 - Supervision or Operation of Weigh Stations or Other Inspection Points; Qualified Persons. - Sec. 132. The department may assign qualified persons including persons...
Section 207.1133 - Audit and Examination of Records, Books, Papers, and Equipment; Sampling Inspections; Availability to Department. - Sec. 133. (1) The department may audit and examine the...
Section 207.1134 - Refusal to Allow Inspection or Audit. - Sec. 134. (1) A person who refuses to permit any...
Section 207.1136 - Violation of Act; Penalty. - Sec. 136. A person who violates this act is guilty...
Section 207.1141 - Tax Belonging to State; Failure to Make Payment or to Defraud as Embezzlement; Penalty. - Sec. 141. The tax imposed by this act belongs to...
Section 207.1142 - Motor Fuel Tax Evasion Prevention Fund; Creation; Disposition. - Sec. 142. (1) The motor fuel tax evasion prevention fund...
Section 207.1143 - Deposit of Money in State Treasury; Credit. - Sec. 143. (1) Except as otherwise provided in subsection (2)...
Section 207.1144 - Exchange of Information. - Sec. 144. In order to administer this act and prevent...
Section 207.1145 - Administration of Taxes. - Sec. 145. The taxes under this act shall be administered...
Section 207.1146 - Filing Date. - Sec. 146. The filing date of a claim, application, or...
Section 207.1147 - Report on Dyed Diesel Fuel Reporting. - Sec. 147. Eighteen months after the effective date of this...
Section 207.1148 - Rules. - Sec. 148. The department may promulgate rules under this act...
Section 207.1149 - Tax Credit; Ineligibility. - Sec. 149. Except as provided in section 16, a licensee...
Section 207.1151 - Definitions. - Sec. 151. As used in this section and sections 152...
Section 207.1152 - Tax on Alternative Fuel. - Sec. 152. (1) Except as otherwise provided in this section...
Section 207.1153 - Alternative Fuel Dealer or Alternative Fuel Commercial User; License Required; Application; Fee; Licensing and Bonding Requirements. - Sec. 153. (1) A person shall not act as an...
Section 207.1154 - Filing of Report and Payment of Tax by Alternative Fuel Dealer or Alternative Fuel Commercial User; Filing of Report and Payment of Tax by Person Other Than Alternative Fuel Dealer or Alternative Fuel Commercial User; Effect of Non... - Sec. 154. (1) For the purpose of determining the amount...
Section 207.1155 - Person Consuming Alternative Fuel for Other Than Operating Motor Vehicle on Roads or Highways; Eligibility for Refund; Tax Exemption; Purchaser to Be Provided With Invoice or Receipt; Listing Price in Plain View; Failure to Pay Tax... - Sec. 155. (1) A person consuming alternative fuel for any...
Section 207.1161 - Outstanding Bonds Issued by Mackinac Bridge Authority; Payment of Principal, Interest, and Costs. - Sec. 161. In January of each year, there is appropriated...
Section 207.1162 - Mackinac Bridge Tolls; Reduction. - Sec. 162. It is the intent of the legislature that...
Section 207.1163 - Mackinac Bridge Bond Indebtedness; Advances. - Sec. 163. The appropriations made in section 161 shall be...
Section 207.1164 - East-West Interstate Route in Upper Peninsula; Matching Funds. - Sec. 164. Upon the designation by the federal government of...
Section 207.1169 - Repeal of MCL 207.101 to 207.202. - Sec. 169. 1927 PA 150, MCL 207.101 to 207.202, is...
Section 207.1170 - Effective Date. - Sec. 170. This act takes effect April 1, 2001. History:...