Michigan Compiled Laws
Act 279 of 1995 - Horse Racing Law of 1995 (431.301 - 431.336)
Section 431.328 - Assessment or Collection of Tax or Fees Prohibited; Exception.

Sec. 28.
Except as provided in section 21, a political subdivision of this state shall not assess or collect an excise or license tax or fee from a person licensed under this act based upon an activity performed under this act.
History: 1995, Act 279, Imd. Eff. Jan. 9, 1996

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 431 - Racing, Boxing, and Exhibitions

Act 279 of 1995 - Horse Racing Law of 1995 (431.301 - 431.336)

Section 431.301 - Short Title.

Section 431.302 - Definitions.

Section 431.303 - Office of Racing Commissioner; Creation; Powers and Duties of Racing Commissioner.

Section 431.304 - Racing Commissioner; Appointment; Qualifications; Individuals Prohibited From Wagering.

Section 431.305 - Racing Commissioner; Oath of Office.

Section 431.306 - Racing Commissioner; Salary; Appointment of Deputy Commissioners and State Stewards as Special Deputies; Powers and Duties; Employment of Other Personnel; Record of Proceedings and Preservation of Documents; Annual Report.

Section 431.306a - Horse Racing Advisory Commission; Creation; Membership; Appointment; Terms; Removal; Chairperson; Meetings; Business at Public Meetings; Writings Subject to MCL 15.231 to 15.246.

Section 431.307 - Rules; Security; Sanctions; Approval of Certain Extensions, Additions, Modifications, or Improvements; Compelling Production of Books, Records, Memoranda, Data, and Documents; Removal of Employee or Official; Compliance; Failure of...

Section 431.308 - Issuance of Licenses; General Classes; Prohibition; Limitation Pari-Mutuel Wagering.

Section 431.308a - Holder of Casino License; Issuance of Race Meeting License; Limitation.

Section 431.309 - Track License; Issuance; Validity; Application; Grant or Denial of License; Review; Transfer to New Racetrack Owner; Suspension or Revocation of License; Imposition of Fine; Appeal; Prohibition.

Section 431.309a - Toll-Free Compulsive Gaming Helpline Number; Posting.

Section 431.309b - Point of Sale Device or Automatic Teller Machine Service Located on License Holder's Premises; Preventing Access to Cash Benefits From Michigan Bridge Card; Definition.

Section 431.310 - Thoroughbred or Standardbred Race Meeting; Live and Simulcast Horse Races; Race Meeting License; Application; Filing; Investigation to Determine Compliance.

Section 431.312 - Applicant for License to Conduct Thoroughbred or Standardbred Race Meeting; Live Racing and Simulcast Requirements; Amended License.

Section 431.313 - Contracts With Certified Horsemen's Organizations.

Section 431.314 - Grant or Denial of Application for Race Meeting License; Conditions for Simulcast Authorization; Charitable Organization; Imposition of Fine or Revocation or Suspension of License; Notice; Appeal; Maintenance of Account for Deposit...

Section 431.315 - Statement of Receipts; Filing; Certification; Availability to Public; Preparation; Review; Remittance of Money Due State or Other Entities; Licensure of Person and Racetrack Required.

Section 431.316 - Occupational License; Issuance; Persons Required to Be Licensed; Exception; Conditions to Licensure; Additional Requirements; Fingerprints; Duties and Responsibilities of Trainer; Suspension of Occupational License; Notice; Hearing;...

Section 431.317 - Lawful Forms of Pari-Mutuel Wagering; Preapproval by Racing Commissioner Required; Use of Totalisator or Other Device; Commission Retained by Holder of Race Meeting License; Definitions; Retention and Payment of Breaks; Payoff Price...

Section 431.318 - Simulcast; Authorization; Permit; Conditions; Wagering; Pools; Providing Equipment and Simulcast Signals to Other Licensees; Fees; Simulcasting Other Events Prohibited; Definitions.

Section 431.319 - Payment Into Horsemen's Purse Account; Disposition; Distribution; Payment of Net Commission on Live and Simulcast Racing to the Pari-Mutuel Horse Racing Disbursement Account.

Section 431.319a - Surrender, Revocation, or Escrow of License; Transfer of Purse Pool Money.

Section 431.319b - Money Placed in Escrow Before Effective Date of Amendatory Act; Use by September 1, 2017.

Section 431.319c - Michigan Harness Horsemen's Association; Transfer and Use of Money.

Section 431.320 - Michigan Agriculture and Equine Industry Development Fund; Payments to Programs; Carrying Forward Appropriated and Allotted Money; Deposit in Compulsive Gaming Prevention Fund; Rules; Excess to the Pari-Mutuel Horse Racing Disbursem...

Section 431.320a - Allocation of Tax.

Section 431.321 - Police, Fire, and Traffic Protection.

Section 431.322 - License Fee and Tax.

Section 431.323 - Audits.

Section 431.324 - Prohibited Dissemination of Racing Information.

Section 431.325 - Disclosure of Certain Information; Confidentiality.

Section 431.326 - Applicability of Act to County or State Fairs or Agricultural or Livestock Exhibitions.

Section 431.327 - Wagering Prohibited; Exception.

Section 431.328 - Assessment or Collection of Tax or Fees Prohibited; Exception.

Section 431.329 - Aiding, Assisting, or Abetting Violation as Misdemeanor; Penalty.

Section 431.330 - Administration of Drug or Foreign Substance.

Section 431.331 - Prohibited Acts; Violation as Misdemeanor; Penalty; Exceptions.

Section 431.332 - Influencing or Attempting to Influence Result of Race or Workout as Felony; Penalty.

Section 431.333 - Information Regarding Violation of MCL 431.330, 431.331, or 431.332; Violation as Misdemeanor; Penalty.

Section 431.334 - Additional Penalties.

Section 431.335 - Repeal of MCL 431.61 to 431.88.

Section 431.336 - Effective Date.