Michigan Compiled Laws
Initiated Law 1 of 1996 - Michigan Gaming Control and Revenue Act (432.201 - 432.226)
Section 432.214 - Audit of License Operations.

Sec. 14.
Within 90 days after the end of each fiscal year each casino licensee shall transmit to the board and to the city in which the licensee's casino is located an audit of the financial condition of the licensee's total operations. An audit under this section must be conducted by a certified public accountant in a manner and form prescribed by the board. The certified public accountant that performs the audit must be registered in this state under article 7 of the occupational code, 1980 PA 299, MCL 339.720 to 339.736. The licensee shall pay the compensation for the certified public accountant directly to the certified public accountant.
History: 1996, Initiated Law 1, Eff. Dec. 5, 1996 ;-- Am. 1997, Act 69, Imd. Eff. July 17, 1997 ;-- Am. 2019, Act 158, Imd. Eff. Dec. 20, 2019 Popular Name: Proposal E

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 432 - Gaming

Initiated Law 1 of 1996 - Michigan Gaming Control and Revenue Act (432.201 - 432.226)

Section 432.201 - Short Title.

Section 432.202 - Definitions.

Section 432.203 - Casino Gaming Authorized.

Section 432.204 - Michigan Gaming Control Board; Creation; Membership; Duties.

Section 432.204a - Michigan Gaming Control Board; Jurisdiction; Powers.

Section 432.204b - Appropriation; Reimbursement; Credit Against Annual Assessment.

Section 432.204c - Disclosure of Information.

Section 432.204d - Member, Employee, or Agent of Board; Conduct Generally.

Section 432.205 - Application for Casino License.

Section 432.206 - Issuance of Casino Licenses; Eligibility; Limitations.

Section 432.206a - Application Deficiency.

Section 432.206b - Operation of Occupational License Training School.

Section 432.206c - Institutional Investor.

Section 432.207 - Repealed. 1997, Act 69, Imd. Eff. July 17, 1997.

Section 432.207a - Supplier's License.

Section 432.207b - Repealed. 2019, Act 158, Imd. Eff. Dec. 20, 2019.

Section 432.207c - Local Labor Organizations; Requirements.

Section 432.208 - Occupational Licenses.

Section 432.208a - Repealed. 2019, Act 158, Imd. Eff. Dec. 20, 2019.

Section 432.208b - Background Check on Prospective Employee.

Section 432.208c - License as Revocable Privilege; Rights, Limitations, and Prohibitions; Revocation.

Section 432.209 - Conduct of Gaming.

Section 432.209a - Electronic Funds Transfer Terminal.

Section 432.209b - Televised Simulcast Horse Races.

Section 432.209c - Toll-Free Compulsive Gaming Helpline Number; Posting.

Section 432.209d - Acceptance of Lien Prohibited.

Section 432.210 - Repealed. 2019, Act 158, Imd. Eff. Dec. 20, 2019.

Section 432.211 - Collection of Amounts Under Credit Agreements.

Section 432.212 - Wagering Tax; Rate; Creation of State Casino Gaming Fund; Administration; Allocations; Certification of Casino Licensee; Imposition of Tax; Effect of Law Allowing Operation of Video Lottery at Horse Racetracks; Wagering on Simulcast...

Section 432.212a - Payment of Regulatory and Enforcement Costs, Programs, Activities, and Services; Total Annual Assessment; State Services Fee Fund.

Section 432.213 - Municipal Services Fee.

Section 432.213a - Imposition of Other Taxes.

Section 432.214 - Audit of License Operations.

Section 432.215 - Annual Report of Board; Annual Study of Licensee; “Minor” Defined.

Section 432.216 - Repealed. 1997, Act 69, Imd. Eff. July 17, 1997.

Section 432.217 - Contested Cases; Appeals.

Section 432.218 - Prohibited Conduct; Violation as Felony; Violation as Misdemeanor; Penalties; Presumption; Venue.

Section 432.219 - Property Subject to Seizure, Confiscation, Destruction, or Forfeiture.

Section 432.220 - Conduct Subject to Civil Penalty.

Section 432.221 - Criminal History Record Check; Fingerprinting.

Section 432.222 - Exemption From Federal Law.

Section 432.223 - Shipment of Gambling Devices.

Section 432.224 - Conservatorship.

Section 432.225 - Disassociated Persons.

Section 432.226 - Ownership and Disclosure Threshold.