Sec. 4.
There is imposed, in addition to all other taxes, a tax upon all written instruments described in section 3 executed outside of this state if the contract or transfer evidenced by the written instrument concerns property wholly located within this state. A written instrument described in this section is subject to this act.
History: 1993, Act 330, Eff. Apr. 1, 1994
Structure Michigan Compiled Laws
Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537)
Section 207.521 - Short Title.
Section 207.522 - Definitions.
Section 207.523 - Written Instruments Subject to Tax; Person Liable for Tax; Payment Date; Refund.
Section 207.524 - Written Instruments Executed Outside of State.
Section 207.526 - Written Instruments and Transfers of Property Exempt From Tax.
Section 207.527 - Bankruptcy or Insolvency Proceeding; Exemption From Tax.
Section 207.528 - Stamp as Evidence of Tax Payment; Other Methods of Cancellation.
Section 207.530 - Disposition of Tax.
Section 207.531 - Crediting Tax Proceeds.
Section 207.532 - Payment of Tax; Written Instruments Not Subject to Tax.
Section 207.534 - Prohibited Conduct; Violation as Misdemeanor.
Section 207.535 - Tax in Addition to and Collected With Tax Imposed Under MCL 207.501 to 207.513.