Michigan Compiled Laws
Chapter 211 - Taxation of Real and Personal Property
Act 35 of 2022 - Qualified Heavy Equipment Rental Personal Property Specific Tax Act (211.1121 - 211.1133)

Section 211.1121 - Short Title. - Sec. 1. This act may be cited as the "qualified...

Section 211.1123 - Definitions. - Sec. 3. As used in this act: (a) "Department" means...

Section 211.1125 - Qualified Heavy Equipment Rental Personal Property Specific Tax; Levy; Amount; Collection and Remission by Qualified Renter; Exception; Rate Adjustment. - Sec. 5. (1) Beginning January 1, 2023, in addition to...

Section 211.1127 - Collection and Administration of the Specific Tax; Submission of Completed Statement and Payment; Notice; Penalties; Rescission; Books and Records; Appeal Process. - Sec. 7. (1) The department shall collect and administer the...

Section 211.1129 - Qualified Heavy Equipment Rental Personal Property Exemption Reimbursement Fund; Investment; Distribution; "Eligible Local Tax Collecting Unit" Defined. - Sec. 9. (1) The qualified heavy equipment rental personal property...

Section 211.1131 - Tax Increment Finance Authority Capture; Prohibition; Sharing of Distribution. - Sec. 11. Qualified heavy equipment rental personal property specific taxes...

Section 211.1133 - Rules. - Sec. 13. The department may promulgate rules as necessary for...