Michigan Compiled Laws
Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)
Section 205.191 - Applying Credits and Returns to Reduce Use Tax.

Sec. 21.
At the option of the taxpayer, the credits and refunds provided in this act may be applied to reduce the use tax due under the use tax act and the procedures implementing those use tax payment obligations.
History: 2004, Act 175, Eff. Sept. 1, 2004

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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 205 - Taxation

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 205.175 - 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.

Section 205.179 - Storing, Registering, or Transferring Ownership of Vehicle; Tax; Exemption; Credit.

Section 205.181 - Storage, Registration, or Transfer of Aircraft; Tax.

Section 205.182 - Sale of Motor Vehicle to Group Designated by Automobile Manufacturer; Calculation of Credit; Refund; Conditions; Reduction in Sales 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 205.184a - Component, Part, or Battery for Heavy Earthmoving Equipment; Tax Credit on Core Charge Attributable to Recycling Fee, Deposit, or Disposal Fee; Refund.

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.