Michigan Compiled Laws
206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9p)
Section 211.9g - Area Designated as Rural Enterprise Community; Exemption of Personal Property That Is Component Part of Natural Gas Distribution System.

Sec. 9g.
Beginning December 30, 1998 until December 30, 2018, personal property located in an area designated as a rural enterprise community as of the effective date of the amendatory act that added this section under title XIII of the omnibus budget reconciliation act of 1993, Public Law 103-66, 107 Stat. 416, that is a component part of a natural gas distribution system is exempt from the collection of taxes under this act.
History: Add. 1998, Act 468, Imd. Eff. Jan. 4, 1999 Popular Name: Act 206

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 211 - Taxation of Real and Personal Property

Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)

206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9p)

Section 211.9 - Personal Property Exempt From Taxation; Real Property; Definitions.

Section 211.9a - Repealed. 1985, Act 147, Imd. Eff. Nov. 12, 1985.

Section 211.9b - Special Tool; Exemption From Taxation; Definitions.

Section 211.9c - Exemption of Personal Property From Tax Collection; “Heavy Earth Moving Equipment” and “Inventory” Defined.

Section 211.9d - Computer Software Exempt From Taxation; Construction of Section; “Computer Software” Defined.

Section 211.9e - Intangible Personal Property Exempt From Taxes Collected; Effect of Section on Taxable Status of Computer Software.

Section 211.9f - Personal Property of Business; Resolution; Tax Exemption; Duration; Continuation; Determination by State Tax Commission; Adoption of Resolution by Next Michigan Development Corporation; Written Agreement; Exemption for Eligible Manuf...

Section 211.9g - Area Designated as Rural Enterprise Community; Exemption of Personal Property That Is Component Part of Natural Gas Distribution System.

Section 211.9g[1] - Leased Bottled Water Coolers; Exemption.

Section 211.9i - Alternative Energy Personal Property; Exemption From Tax.

Section 211.9j - Tax Exemption for Property Used by Qualified High-Technology Business in Innovations Center.

Section 211.9k - Industrial Personal Property or Commercial Personal Property; Tax Exemption.

Section 211.9m - Qualified New Personal Property; Exemption; Combined Document; Requirements; Denial of Claim; Books and Records; Fraudulent Claim; Definitions.

Section 211.9n - Qualified Previously Existing Personal Property; Exemption; Combined Document; Requirements; Denial of Claim; Books and Records; Fraudulent Claim; Definitions.

Section 211.9o - Eligible Personal Property; Exemption; Statement; Books and Records; Audit Program; Filing Rescission and Statement if Property No Longer Eligible; Denial of Claim for Exemption; Fraudulent Claim; Penalties; Definitions.

Section 211.9p - Qualified Heavy Equipment Rental Personal Property; Exemption; Annual Filing of Statement; Requirements; Denial of Claim; Books and Records; Fraudulent Claim; Definitions.