Michigan Compiled Laws
Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)
Section 207.7 - Sleeping Car Company Defined; Annual Statement, Contents, Time.

Sec. 7.
Every joint stock association, company, copartnership or association incorporated or acting under the laws of this or any other state, or of any foreign nation, and conveying to, from, through, in or across this state, or any part thereof, passengers or travelers, in palace cars, drawing room cars, sleeping cars or tourist cars, under any contract, express or implied with any railroad company, or the managers, lessees, agents or receivers thereof, shall be deemed and held to be a sleeping car company for the purposes of this act; and every such sleeping car company doing business in this state, shall annually between the first day of January and the thirty-first day of March, make out and deliver to the state board of assessors, a statement, verified by the oath of the officer or agent of such company making such statement, with reference to the thirty-first day of December next preceding, setting forth the information prescribed by the board to enable them to make the assessment required in this act.
History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4219 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3558 ;-- CL 1948, 207.7 ;-- Am. 1956, Act 203, Eff. Aug. 11, 1956

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 207 - Taxation

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.

Section 207.2 - State Board of Assessors; Compensation for Clerical Assistance, Expenses.

Section 207.3 - Access to Public Records; Subpoena, Fees; Examination of Witnesses and Accounts; Refusal, Penalty.

Section 207.4 - Annual Assessment of Property of Certain Rail Transportation, Telephone, and Telegraph Companies; Reports.

Section 207.5 - Definitions.

Section 207.5a - Exemption of Materials and Supplies.

Section 207.5b - Taxable Value; Determination.

Section 207.6 - Company's Annual Statement; Contents, Time.

Section 207.7 - Sleeping Car Company Defined; Annual Statement, Contents, Time.

Section 207.8 - Blanks Furnished; Other Reports; Board, Self-Information; Penalty, Exception.

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.

Section 207.10 - Assessment Roll; Description; Form; Cash and Taxable Valuations; Placement on Roll.

Section 207.11 - State Board of Assessors; Annual Meeting; Time; Place; Proceedings; Cash or Taxable Value Correction; Certification; Contents.

Section 207.12 - County Director of Tax or Equalization Department; Assessing Officer; Duties; Failure to Report; Penalty; Inspection and Examination.

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...

Section 207.13a - Tax Credit; “Eligible Company,”“eligible Expenses,”“qualified Rolling Stock,” Defined.

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.

Section 207.14 - Tax Assessment; Tax Roll; Certificate; Time Payable; Interest; Lien; Warrant; Collection; Enforcement.

Section 207.15 - Payment of Tax Under Protest; Suit Against State; Unlawful Taxes; Disposition of Recovered Taxes.

Section 207.16 - Irregularities Not Authorizing Court Intervention.

Section 207.17 - Taxes on Public Utilities, Payment Into General Fund.

Section 207.18 - Collection of Specific Taxes Prior to 1909.

Section 207.19 - Certain Acts as Misdemeanor; Penalty.

Section 207.20 - Bribery; Forfeiture, Criminal Prosecution.

Section 207.21 - Repeal; Saving Clause.