Sec. 19.
Every person required to pay a tax to the department under this act shall file a return in a form prescribed by the department on or before the twentieth day of each month, except as otherwise provided by section 5 of this act. Taxes imposed under this act shall accrue to this state on the last day of each calendar month. To ensure payment or provide a more efficient administration, the department may require and prescribe the filing of returns and payment of the tax for other than monthly periods.
History: 2004, Act 175, Eff. Sept. 1, 2004
Structure Michigan Compiled Laws
Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)
Section 205.171 - Short Title.
Section 205.173 - Definitions.
Section 205.181 - Storage, Registration, or Transfer of Aircraft; Tax.
Section 205.183 - Charges for Rooms or Lodgings; Tax Credit.
Section 205.184 - Sale of Auctioned Item; Tax Credit or Refund; Calculation; Definitions.
Section 205.185 - Money Received and Refunds Paid; Disposition.
Section 205.187 - Administration of Taxes; Controlling Provisions.
Section 205.189 - Returns; Date of Filing.
Section 205.191 - Applying Credits and Returns to Reduce Use Tax.