Michigan Compiled Laws - Taxation

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• Department As Agency Responsible For Tax Collection; Definitions - Mich. Comp. Laws Section 205.1
  (a) Coordinated collection of state taxes, assessments, licenses, fees, and other money as may be designated by law. (b) Specialized service for tax enforcement, through ...
• Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002 - Mich. Comp. Laws Section 205.2
  Compiler's Notes: The repealed section pertained to appointment and qualifications of commissioner of revenue.Popular Name: Revenue Act ...
• Department And State Treasurer; Powers And Duties Generally - Mich. Comp. Laws Section 205.3
  (a) The state treasurer or a duly appointed agent of the state treasurer may examine the books, records, and papers touching the matter at issue ...
• Repealed. 1980, Act 162, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 205.3a
  Compiler's Notes: The repealed section pertained to demand for payment of tax, issuance of warrant, and levy on property.Popular Name: Revenue Act ...
• Submitting Rules For Public Hearing; Developing And Assembling Guidelines Into Employee Handbook; Publishing And Distributing Handbook For Taxpayers And Tax Preparers - Mich. Comp. Laws Section 205.4
  (1) Not later than 1 year after the effective date of this section, the department of treasury shall submit rules for a public hearing pursuant ...
• Brochure Listing And Explaining Taxpayer's Protections And Recourses; Communication Concerning Determination Or Collection Of Tax - Mich. Comp. Laws Section 205.5
  (1) The department shall prepare a brochure that lists and explains, in simple and nontechnical terms, a taxpayer's protections and recourses in regard to a ...
• Identification Of Refund Opportunity By Auditor; Notification To Taxpayer - Mich. Comp. Laws Section 205.6
  History: Add. 2006, Act 6, Eff. Oct. 1, 2006 Compiler's Notes: Former MCL 205.6, which provided for departmental organization by commissioner, was repealed by ...
• Bulletin Or Letter Ruling; Reliance By Taxpayer; Definitions - Mich. Comp. Laws Section 205.6a
  (2) As used in this section: (a) "Bulletin" means a revenue administrative bulletin. (b) "Letter ruling" means a formal document issued by the department to ...
• Awarding Damages; Conditions; Limitation - Mich. Comp. Laws Section 205.7
  If the department intentionally or recklessly disregards a provision of a law, rule, or written guideline or procedure of the department in connection with ...
• Letters And Notices Sent To Taxpayer's Official Representative - Mich. Comp. Laws Section 205.8
  If a taxpayer files with the department a written request that copies of letters and notices regarding a dispute with that taxpayer be sent ...
• Repealed. 1976, Act 37, Eff. Dec. 31, 1977 - Mich. Comp. Laws Section 205.9
  Compiler's Notes: The repealed section, which pertained to the state board of tax appeals, was also repealed by Act 162 of 1980, Eff. Dec. ...
• Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970 - Mich. Comp. Laws Section 205.10
  Compiler's Notes: The repealed section provided for advisory boards, consultants and research assistants.Popular Name: Revenue Act ...
• Repealed. 1980, Act 162, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 205.11
  Compiler's Notes: The repealed section pertained to statistical reports and confidentiality.Popular Name: Revenue Act ...
• Signing Orders, Certificates, Jeopardy Assessments, And Subpoenas - Mich. Comp. Laws Section 205.12
  All orders, certificates, jeopardy assessments, and subpoenas made or issued by the department shall be signed by the state treasurer or the state treasurer's ...
• Administration And Enforcement Of Laws By Department Of Treasury; Powers, Duties, Functions, Responsibilities, And Jurisdiction Conferred; Enforcement, Investigation, And Collection Of Support By Department Of Human Services - Mich. Comp. Laws Section 205.13
  (a) State board of tax administration, by the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, and by the use tax act, ...
• Tobacco Products; Violation Of Federal Requirements; Prohibited Conduct; Placement Of Stamp; Violation Of Subsection (1) Or (2); Penalties; Enforcement; Assessment Of Tax; Court Action; Damages Awarded; Definitions - Mich. Comp. Laws Section 205.14
  (1) A person shall not acquire, possess, sell or distribute, or import into this state a tobacco product that violates any federal law or regulation, ...
• Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970 - Mich. Comp. Laws Section 205.15, 205.16
  Compiler's Notes: The repealed sections pertained to transfer to department of employees from other agencies, and contained a savings clause.Popular Name: Revenue Act ...
• Repealed. 1980, Act 162, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 205.17
  Compiler's Notes: The repealed section pertained to office space.Popular Name: Revenue Act ...
• Reports - Mich. Comp. Laws Section 205.18
  (1) The department shall publish annually a report containing statistical data on revenue collections made by the department during the past fiscal year and may ...
• Remittances Of Taxes; Income Tax Withholding; Failure To Remit Tax; Penalties; Disposition Of Money Not Paid To Department Of Treasury; Allocation Of Payment - Mich. Comp. Laws Section 205.19
  (1) All remittances of taxes administered by this act shall be made to the department payable to the state of Michigan by bank draft, check, ...
• Procedures To Which Taxes Subject - Mich. Comp. Laws Section 205.20
  Unless otherwise provided by specific authority in a taxing statute administered by the department, all taxes shall be subject to the procedures of administration, ...
• Failure Or Refusal To Make Return Or Payment; Obtaining Information On Which To Base Assessment; Procedure; Determination Of Refund As Result Of Audit; Appeal; Frivolous Protest; Penalty; Claim For Refund - Mich. Comp. Laws Section 205.21
  (2) In carrying out this section, the department and the taxpayer shall comply with the following procedure: (a) The department shall send to the taxpayer ...
• Credit Audit Or Refund Denial; Informal Conference; Notice - Mich. Comp. Laws Section 205.21a
  History: Add. 2006, Act 5, Imd. Eff. Feb. 3, 2006 Popular Name: Revenue Act ...
• Taxpayer Subject To Use Tax Audit; Offset; "Use Tax" Defined - Mich. Comp. Laws Section 205.21b
  (2) As used in this section, "use tax" means the tax described in the use tax act, 1937 PA 94, MCL 205.91 to 205.111. History: ...
• Appeal; Procedure; Assessment, Decision, Or Order As Final And Not Reviewable - Mich. Comp. Laws Section 205.22
  (1) A taxpayer aggrieved by an assessment, decision, or order of the department may appeal the contested portion of the assessment, decision, or order to ...
• Determination Of Tax Liability; Notice; Payment Of Deficiency; Interest And Penalties - Mich. Comp. Laws Section 205.23
  (1) If the department believes, based upon either the examination of a tax return, a payment, or an audit authorized by this act, that a ...
• Failure Or Refusal To File Return Or Pay Tax; Assessment; Notice; Penalty; Interest; Waiver; Penalty For Failure Or Refusal To File Informational Report; Failure To Pay Estimated Tax Payment; Waiver Of Interest And Penalty - Mich. Comp. Laws Section 205.24
  (1) If a taxpayer fails or refuses to file a return or pay a tax administered under this act within the time specified, the department, ...
• Demand For Payment; Warrant; Levy On And Sale Of Property; Refusal Or Failure To Surrender Property; Personal Liability; Penalty; Reduction Of Obligation; Exemptions; Effect Of Levy On Salary Or Wages; Service Of Warrant-Notice Of Levy - Mich. Comp. Laws Section 205.25
  (1) The state treasurer, or an authorized representative of the state treasurer, may cause a demand to be made on a taxpayer for the payment ...
• Demand For Immediate Return And Payment Of Tax; Jeopardy Assessment; Warrant Or Warrant-Notice Of Levy; Time For Payment - Mich. Comp. Laws Section 205.26
  If the state treasurer or the state treasurer's designated representative finds that a person liable for a tax administered under this act intends quickly ...
• Prohibited Conduct; Violation; Penalties; Enforcement - Mich. Comp. Laws Section 205.27
  (1) In the performance of the duties and responsibilities required by a statute, the administration of which is subject to this act, a person shall ...
• Selling Or Quitting Business; Final Return; Escrow Account For Payment Of Taxes; Liability For Taxes, Interest, And Penalties; Assessment Of Deficiency, Interest, Or Penalty; Claim For Refund; Fraud Or Failure To Notify Of Alteration Or Modification Of Federal Tax Liability; Assessment And Payment Of Tax, Penalties, And Interest; Suspension Of Statute Of Limitations; Personal Liability Of Corporate Officers; Conditions To Paying Claim For Refund; Schedule - Mich. Comp. Laws Section 205.27a
  (2) A deficiency, interest, or penalty shall not be assessed after the expiration of 4 years after the date set for the filing of the ...
• Conditions Applicable To Administration Of Taxes; Violation; Penalties; Records Required; Disclosure Of Information; "Adjusted Gross Receipts" And "Wagering Tax" Defined - Mich. Comp. Laws Section 205.28
  (1) The following conditions apply to all taxes administered under this act unless otherwise provided for in the specific tax statute: (a) Notice, if required, ...
• Taxes, Interest, And Penalties As Lien - Mich. Comp. Laws Section 205.29
  (1) Taxes administered under this act, together with the interest and penalties on those taxes, shall be a lien in favor of the state against ...
• Recording Release; Conditions For Filing; Release Of Levy; Conditions For Service; Reimbursement Of Fee; Certificate Of Withdrawal For Recorded Lien Filed In Error; Release Of Levy Issued In Error - Mich. Comp. Laws Section 205.29a
  (1) If the department files for recording a lien imposed pursuant to this act against property or rights of property under the state tax lien ...
• Credit Or Refund - Mich. Comp. Laws Section 205.30
  (1) The department shall credit or refund an overpayment of taxes; taxes, penalties, and interest erroneously assessed and collected; and taxes, penalties, and interest that ...
• Application Of Refund To Liabilities Of Taxpayer; Notice; Nonobligated Spouse Allocation Form; False Statement; Penalty; Failure To File Form; Rules; Definitions - Mich. Comp. Laws Section 205.30a
  (1) If a taxpayer claims a refund that the department determines is valid as provided in section 30(2), and the department identifies a liability of ...
• Report Regarding Application Of Revenue Limitation; Petition For Refund; Method Of Refund; Escrow Account - Mich. Comp. Laws Section 205.30b
  (1) Within 45 days after the publication of the comprehensive annual financial report by the director of the department of management and budget pursuant to ...
• Voluntary Disclosure Agreement - Mich. Comp. Laws Section 205.30c
  (1) The state treasurer, or an authorized representative of the state treasurer, on behalf of the department, may enter into a voluntary disclosure agreement pursuant ...
• Waiver Of Criminal And Civil Penalties; Conditions; Amnesty Program; Prohibition; Notice; Payment In Installments - Mich. Comp. Laws Section 205.31
  (1) If a taxpayer does not satisfy a tax liability or makes an excessive claim for a refund as a result of reliance on erroneous ...
• Transfer Of Powers And Duties Of The Revenue Division Of The Department Of Treasury And The State Commissioner Of Revenue To The State Treasurer - Mich. Comp. Laws Section 205.35
  WHEREAS, Article V, Section 2, of the Constitution of the State of Michigan of 1963 empowers the Governor to make changes in the organization ...
• Motor Fuel Taxes; Collection Transferred To Department Of Revenue - Mich. Comp. Laws Section 205.41
  All the powers and duties now vested by law in the secretary of state with respect to the collection of the motor fuel taxes ...
• Motor Fuel Taxes; Acts - Mich. Comp. Laws Section 205.42
  The department of treasury shall administer and enforce the following acts and shall succeed to and is hereby vested with all the powers, duties, ...
• Motor Fuel Taxes; Transfer Of Staff, Records, Files And Property - Mich. Comp. Laws Section 205.43
  All of the staff, records, files and other property, including property held in trust, belonging to the secretary of state with respect to the ...
• Motor Fuel Taxes; Hearings, Orders, Rules And Regulations - Mich. Comp. Laws Section 205.44
  All hearings and proceedings of whatever nature now pending before the secretary of state with respect to the collection of the motor fuel taxes ...
• Motor Fuel Taxes; Transfer Of Appropriations - Mich. Comp. Laws Section 205.45
  All appropriations and all other funds necessary to carry out all the powers, duties and responsibilities of the secretary of state with respect to ...
• Continuance Of Services And Functions - Mich. Comp. Laws Section 205.46
  The secretary of state and the state department of revenue shall make all other arrangements as are necessary to provide for the uninterrupted conduct ...
• Effective Date Of Act - Mich. Comp. Laws Section 205.47
  This act shall take effect on January 1, 1960. History: 1959, Act 15, Eff. Mar. 19, 1960 ...
• Definitions; Unlicensed Person As Agent Of Dealer, Distributor, Supervisor, Or Employer; Regarding Dealer, Distributor, Supervisor, Or Employer As Making Sales At Retail Prices - Mich. Comp. Laws Section 205.51
  (1) As used in this act: (a) "Person" means an individual, firm, partnership, joint venture, association, social club, fraternal organization, municipal or private corporation whether ...
• Additional Definitions - Mich. Comp. Laws Section 205.51a
  (a) "Alcoholic beverage" means a beverage suitable for human consumption that contains 1/2 of 1% or more of alcohol by volume. (b) "Computer" means an ...
• Sales Tax; Rate; Additional Applicability; Separate Books Required; Penalty; Tax As Personal Obligation Of Taxpayer; Exemption - Mich. Comp. Laws Section 205.52
  (1) Except as provided in section 2a, there is levied upon and there shall be collected from all persons engaged in the business of making ...
• Reduction Of Tax On Vehicle For Which Special Registration Secured; Limitation; Certification - Mich. Comp. Laws Section 205.52a
  (1) For a sale at retail to a person of a vehicle for which a special registration is secured pursuant to section 226(9) of the ...
• License Required To Engage In Business For Which Privilege Tax Imposed; Application; Fee; Bond Or Deposit; Renewal; Exemptions; Suspension And Restoration Of License; Violation As Misdemeanor; Penalty; Registration Under Streamlined Sales And Use Tax Agreement - Mich. Comp. Laws Section 205.53
  (1) Subject to subsection (4), if a person engages or continues in a business for which a privilege tax is imposed by this act, the ...
• Deductions; Filing Estimated Returns And Annual Periodic Reconciliations; Registration Under Streamlined Sales And Use Tax Agreement - Mich. Comp. Laws Section 205.54
  (1) In computing the amount of tax levied under this act for any month, a taxpayer not subject to section 6(2) may deduct the amount ...
• Sales Excluded From Tax; Limitation - Mich. Comp. Laws Section 205.54a
  (1) Subject to subsection (2), the following are exempt from the tax under this act: (a) A sale of tangible personal property not for resale ...
• Deductible Sales Of Gasoline; Statement Of Transferee - Mich. Comp. Laws Section 205.54b
  Any taxpayer, who does not include in the amount of his gross proceeds used for the computation of the tax on sales of gasoline ...
• Repealed. 2004, Act 173, Eff. Sept. 1, 2004 - Mich. Comp. Laws Section 205.54c
  Compiler's Notes: The repealed section pertained to exemptions of property affixed to real estate under certain contracts. ...
• Additional Sales Excluded From Tax - Mich. Comp. Laws Section 205.54d
  The following are exempt from the tax under this act: (a) The sale of tangible personal property to a person who is a lessor ...
• Sales Of Vehicles To Members Of Armed Forces - Mich. Comp. Laws Section 205.54e
  A sale of a vehicle from a Michigan retailer for titling and registration in his or her home state of residency or domicile to ...
• Commissions Paid To Entities Exempt Under Mcl 205.54a; Exemptions - Mich. Comp. Laws Section 205.54f
  Commissions paid to an entity exempt under the provisions of section 4a from sales of tangible personal property dispensed through a nonelectrically operated vending ...
• Sales Exempt From Tax; Tax On Sale Of Food Or Drink From Vending Machine; Definitions - Mich. Comp. Laws Section 205.54g
  (1) The following are exempt from the tax under this act: (a) Sales of drugs for human use that can only be legally dispensed by ...
• Exemptions - Mich. Comp. Laws Section 205.54h
  Sales to the United States, its unincorporated agencies and instrumentalities, any incorporated agency or instrumentality of the United States wholly owned by the United ...
• Bad Debt; Definitions; Deduction; Amount; Payment Of Bad Debt; Liability; Written Election Designating Party Claiming Deduction; Evidence Required To Support Claim For Deduction; Change In Tax Rate; Review; Taxpayer Under Streamlined Sales And Use Tax Agreement - Mich. Comp. Laws Section 205.54i
  (a) "Bad debt" means any portion of a debt that is related to a sale at retail taxable under this act for which gross proceeds ...
• Sale Of Tangible Personal Property For Use In Qualified Business Activity Of Purchaser; Definition - Mich. Comp. Laws Section 205.54j
  (1) A sale of tangible personal property used in a qualified business activity of the purchaser is exempt from the tax under this act. (2) ...
• Drop Shipments - Mich. Comp. Laws Section 205.54k
  (1) The sale of tangible personal property that is part of a drop shipment is exempt from the tax under this act if the taxpayer ...
• Repealed. 2004, Act 173, Eff. Sept. 1, 2004 - Mich. Comp. Laws Section 205.54l
  Compiler's Notes: The repealed section pertained to sale of tangible personal property to business engaged in high technology activity. ...
• Sale Of Rail Freight Or Passenger Cars, Locomotives Or Other Rolling Stock, Roadway Machines And Certain Work Equipment; Exemption - Mich. Comp. Laws Section 205.54m
  A sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and work equipment primarily of a flanged wheel nature, ...
• Sale Of Electricity, Natural Or Artificial Gas, Home Heating Fuels, Or Steam; Exemption From Sales Tax At Additional Rate; Application Of Additional Rate - Mich. Comp. Laws Section 205.54n
  The sale for residential use of electricity, natural or artificial gas, or home heating fuels is exempt from the sales tax at the additional ...
• School, Church, Hospital, Parent Cooperative Preschool, Or Nonprofit Organization; Sales Of Tangible Personal Property For Fund-Raising Purposes; Exemption; "School" Defined - Mich. Comp. Laws Section 205.54o
  (1) The sale of tangible personal property for fund-raising purposes by a school, church, hospital, parent cooperative preschool, or nonprofit organization that has a tax ...
• Property Offered To Or Made Structural Part Of Sanctuary; Exemption; "Regularly Organized Church Or House Of Religious Worship" And "Sanctuary" Defined - Mich. Comp. Laws Section 205.54p
  (1) A sale of tangible personal property purchased by a person engaged in the business of constructing, altering, repairing, or improving real estate for others ...
• Sales Of Tangible Personal Property Not For Resale; Exemption; Applicability; Duties Of Transferee; Evidence Of Exemption; Limitation - Mich. Comp. Laws Section 205.54q
  (1) A sale of tangible personal property not for resale to the following, subject to subsection (5), is exempt from the tax under this act: ...
• Qualified Truck, Trailer, Or Rolling Stock; Exemption; Definitions - Mich. Comp. Laws Section 205.54r
  (1) All of the following are exempt from the tax under this act: (a) The product of the out-of-state usage percentage and the gross proceeds ...
• Sale Of Investment Coins And Bullion; Exemptions; Definitions - Mich. Comp. Laws Section 205.54s
  (1) A sale of investment coins and bullion is exempt from the tax under this act. (2) As used in this section: (a) "Bullion" means ...
• Industrial Processing Equipment; Exemptions; Definitions - Mich. Comp. Laws Section 205.54t
  (1) The sale of tangible personal property to the following after March 30, 1999, subject to subsection (2) are exempt from the tax under this ...
• Extractive Operation; Exemptions - Mich. Comp. Laws Section 205.54u
  (1) A sale of tangible personal property to an extractive operator for use or consumption in extractive operations is exempt from the tax under this ...
• Central Office Equipment Or Wireless Equipment; Presumption - Mich. Comp. Laws Section 205.54v
  (2) Beginning April 1, 1999, the property under subsection (1) is exempt only to the extent that the property is used for the exempt purposes ...
• Nonprofit Hospital Or Nonprofit Hospital Or Housing; Exemption In Business Of Constructing, Altering, Repairing, Or Improving Property; Exemption; Definitions - Mich. Comp. Laws Section 205.54w
  (2) An exemption shall not be granted under this section for any portion of property otherwise qualifying for exemption under this section if income or ...
• Sales To Domestic Air Carrier; Tax Exemption; Definitions - Mich. Comp. Laws Section 205.54x
  (a) An aircraft that has a maximum certificated takeoff weight of at least 6,000 pounds for use solely in the transport of air cargo, passengers, ...
• Industrial Processing; Exemption; Limitation - Mich. Comp. Laws Section 205.54y
  (1) Subject to subsection (2), a person subject to the tax under this act may exclude from the gross proceeds used for the computation of ...
• Construction, Alteration, Repair, Or Improvement To Nonprofit Hospital Before July 1, 1999 - Mich. Comp. Laws Section 205.54z
  (1) For taxes levied after December 31, 1990 and before July 1, 1999, the tax levied under this act does not apply to a claimed ...
• Tax Exemption; Resident Tribal Member - Mich. Comp. Laws Section 205.54aa
  (1) The tax under this act does not apply to the sale of a motor vehicle, recreational watercraft, snowmobile, or all terrain vehicle, not for ...
• Sale Of Eligible Automobile To Qualified Recipient; Exclusion From Gross Proceeds; Definitions - Mich. Comp. Laws Section 205.54bb
  (1) Beginning January 1, 2005, a qualified organization subject to the tax under this act may exclude from the gross proceeds used for the computation ...
• Motion Picture Production Company; Tax Credit - Mich. Comp. Laws Section 205.54cc
  (a) Shall spend at least $200,000.00 in this state for purposes related to the filming or production of a single motion picture. (b) Shall enter ...
• Additional Tax - Mich. Comp. Laws Section 205.55
  Additional tax. The tax imposed by this act shall be in addition to all other license fees and taxes levied by law as a ...
• Repealed. 2004, Act 173, Eff. Sept. 1, 2004 - Mich. Comp. Laws Section 205.55a
  Compiler's Notes: The repealed section pertained to labor or services charges. ...
• Qualified Athletic Event; Tax Exemption; Definition; Repeal - Mich. Comp. Laws Section 205.55b
  (1) The organizing entity of a qualified athletic event that sells corporate sponsor contracts for the event that include both taxable tangible personal property and ...
• Sales Tax Returns; Monthly Filing; Form; Contents; Transmitting Return With Remittance For Amount Of Tax; Remittance; Electronic Funds Transfer; Accrual Of Tax To State; Filing Returns And Payment Of Tax For Other Than Monthly Periods; Taxpayer As Materialperson; Due Date - Mich. Comp. Laws Section 205.56
  (1) Each taxpayer, unless otherwise provided by law or as required pursuant to subsection (2), (4), or (5), on or before the twentieth day of ...
• Prepayment Of Tax By Purchaser Or Receiver Of Gasoline; Rate Of Prepayment; Claiming Estimated Prepayment Credits; Basis; Bad Debt Deduction; Actual Shrinkage; Election Of Claims; Procedures; Accounting For And Remitting Prepayments; Schedule; Penalties; Deduction Prohibited; Liability; Definitions - Mich. Comp. Laws Section 205.56a
  (1) At the time of purchase or shipment from a refiner, pipeline terminal operator, or marine terminal operator, a purchaser or receiver of gasoline shall ...
• Returned Goods Or Motor Vehicle; Tax Credit - Mich. Comp. Laws Section 205.56b
  A taxpayer may claim a credit or refund for returned goods or a refund less an allowance for use made for a motor vehicle ...
• Repealed. 2004, Act 173, Eff. Sept. 1, 2004 - Mich. Comp. Laws Section 205.57-205.57b
  Compiler's Notes: The repealed sections pertained to sale of motor vehicle to dealer or private individual. ...
• Consolidated Returns - Mich. Comp. Laws Section 205.58
  Any person engaging in 2 or more places in the same business or businesses taxable under this act, shall file a consolidated return covering ...
• Administration Of Tax; Conflicting Provisions; Rules - Mich. Comp. Laws Section 205.59
  (1) The tax imposed by this act shall be administered by the department pursuant to 1941 PA 122, MCL 205.1 to 205.31, the streamlined sales ...
• Refund By Taxpayer For Returned Property; Written Notice; Refund Under S 445.360a - Mich. Comp. Laws Section 205.60
  (1) If a taxpayer refunds or provides a credit for all or a portion of the amount of the purchase price of returned tangible personal ...
• Motor Vehicle Used As Partial Payment; Value - Mich. Comp. Laws Section 205.61
  In a taxable sale at retail of a motor vehicle where another motor vehicle is used as partial payment of the purchase price, the ...
• Information To Be Obtained From Purchaser; Format; Signature; Record Of Exempt Transactions; Liability - Mich. Comp. Laws Section 205.62
  (1) If an exemption from the tax under this act is claimed, the seller shall obtain identifying information of the purchaser and the reason for ...
• Repealed. 1980, Act 164, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 205.63, 205.64
  Compiler's Notes: The repealed sections pertained to tax lien and jeopardy assessments. ...
• Certificate Of Dissolution Or Withdrawal - Mich. Comp. Laws Section 205.65
  A domestic corporation, a foreign corporation, or other business entity authorized to transact business in this state that submits a certificate of dissolution or ...
• Injunction For Failure To Pay Tax Or Obtain License - Mich. Comp. Laws Section 205.66
  Any person against whom a tax shall be assessed as herein provided may be restrained and enjoined by proper proceedings instituted in the name ...
• Duty Of Assessing Officers - Mich. Comp. Laws Section 205.66a
  It shall be the duty of each assessing officer of each city, village or township in preparing the annual property tax roll of personal ...
• Records To Be Kept; Sale To Unlicensed Person; Failure To File Return Or Maintain Records; Assessment; Exemption Certificate; Good Faith Requirement; Registration; Exceptions; Applicability Of Section Under Streamlined Sales And Use Tax Agreement - Mich. Comp. Laws Section 205.67
  (1) A person liable for any tax imposed under this act shall keep accurate and complete beginning and annual inventory and purchase records of additions ...
• Annual Inventory And Purchase Records; Retention; Tax Liability; Failure To File Return Or Maintain Records; Tax Assessment; Burden Of Proof On Taxpayer; Exemption Claim; Blanket Exemption Claim; Applicability Of Section Under Streamlined Sales And Use Tax Agreement - Mich. Comp. Laws Section 205.68
  (1) A person liable for any tax imposed under this act shall keep accurate and complete beginning and annual inventory and purchase records of additions ...
• Sourcing Sale At Retail Or Lease Or Rental Property - Mich. Comp. Laws Section 205.69
  (1) For sourcing a sale at retail for taxation under this act, the following apply: (a) If a product is received by the purchaser at ...
• Multiple Points Of Use Exemption Form - Mich. Comp. Laws Section 205.70
  (1) A business purchaser other than a holder of a direct pay permit under section 8 of the use tax act, 1937 PA 94, MCL ...
• Direct Mail Form Or Delivery Information - Mich. Comp. Laws Section 205.71
  (1) A purchaser of direct mail other than a holder of a direct pay permit under section 8 of the use tax act, 1937 PA ...
• Repealed. 1980, Act 164, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 205.72
  Compiler's Notes: The repealed section pertained to hearing and appeal of tax assessment. ...
• Advertisement; Amounts Added To Sales Prices For Reimbursement Purposes; Brackets; Tax Imposed Under Tobacco Products Tax Act - Mich. Comp. Laws Section 205.73
  (2) Subject to subsection (3), in determining amounts to be added to the sales prices for reimbursement purposes, the seller shall compute the tax to ...
• Repealed. 1980, Act 164, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 205.74
  Compiler's Notes: The repealed section pertained to penalties for offenses. ...
• Disposition Of Money Received And Collected - Mich. Comp. Laws Section 205.75
  (2) Fifteen percent of the collections of the tax imposed at a rate of 4% shall be distributed to cities, villages, and townships pursuant to ...
• Repealed. 1949, Act 272, Eff. July 1, 1949 - Mich. Comp. Laws Section 205.76
  Compiler's Notes: The repealed section pertained to appropriation from general fund for administration of sales tax act and provided for its repayment. ...
• Short Title; General Sales Tax Act - Mich. Comp. Laws Section 205.78
  This act may be cited as the "General Sales Tax Act." History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- CL 1948, 205.78 ...
• Use Tax Act; Short Title - Mich. Comp. Laws Section 205.91
  This act may be cited as the "Use Tax Act". History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.91 ...
• Definitions - Mich. Comp. Laws Section 205.92
  (a) "Person" means an individual, firm, partnership, joint venture, association, social club, fraternal organization, municipal or private corporation whether or not organized for profit, company, ...
• Additional Definitions - Mich. Comp. Laws Section 205.92b
  (a) "Alcoholic beverage" means a beverage suitable for human consumption that contains 1/2 of 1% or more of alcohol by volume. (b) "Computer" means an ...
• Tax Rate; Applicability To Tangible Personal Property Or Services; Conversion To Taxable Use; Penalties And Interest; Presumption; Collection; Price Tax Base; Exemptions; Services, Information, Or Records; Applicability - Mich. Comp. Laws Section 205.93
  (a) That tangible personal property purchased is subject to the tax if brought into this state within 90 days of the purchase date and is ...
• Tax For Use Or Consumption; Services; Charges For Intrastate Telecommunications Services Or Telecommunications Services Between State And Another State; Definitions - Mich. Comp. Laws Section 205.93a
  (a) Except as provided in section 3b, intrastate telephone, telegraph, leased wire, and other similar communications, including local telephone exchange and long distance telephone service ...
• Tax For Use Or Consumption; Mobile Telecommunications Services - Mich. Comp. Laws Section 205.93b
  (1) The use or consumption of mobile telecommunications services is subject to the tax levied under this act in the same manner as tangible personal ...
• Sale Of Telecommunications Services; Definitions - Mich. Comp. Laws Section 205.93c
  (1) Except for the defined telecommunications services in section 3b and subsection (3), the sale of telecommunications service sold on a call-by-call basis shall be ...
• Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007 - Mich. Comp. Laws Section 205.93d
  Compiler's Notes: The repealed section pertained to services taxed in same manner as tangible personal property.Enacting section 2 of Act 145 of 2007 provides:"Enacting ...
• Persons Providing Services Subject To Tax; Collection; Refund; Liability For Failure To Collect Tax; Remittance; Certain Collections Or Penalties By Department Of Treasury Prohibited - Mich. Comp. Laws Section 205.93e
  (a) A person that provides 1 or more of the services subject to the tax under this act pursuant to section 3d shall not collect ...
• Exemptions - Mich. Comp. Laws Section 205.94
  (a) Property sold in this state on which transaction a tax is paid under the general sales tax act, 1933 PA 167, MCL 205.51 to ...
• Additional Exemptions - Mich. Comp. Laws Section 205.94a
  The following are exempt from the tax under this act: (a) Rental receipts if the tangible personal property rented or leased was previously subject ...
• Repealed. 2004, Act 172, Eff. Sept. 1, 2004 - Mich. Comp. Laws Section 205.94b, 205.94c
  Compiler's Notes: The repealed sections pertained to tax exemptions for certain property and existing contracts. ...
• Exemptions; Food Or Drink From Vending Machines; "Food And Food Ingredients,""Prepared Food," And "Prepared Food Intended For Immediate Consumption" Defined - Mich. Comp. Laws Section 205.94d
  (1) The following are exempt from the tax under this act: (a) Sales of drugs for human use that can only be legally dispensed by ...
• Repealed. 2004, Act 172, Eff. Sept. 1, 2004 - Mich. Comp. Laws Section 205.94e
  Compiler's Notes: The repealed section pertained to tax exemption for property used in constructing, altering, repairing, or improving real estate. ...
• Computing Monthly Tax Payments; Deductions By Seller Collecting Tax From Purchaser; Disallowance Of Deduction; Deduction For Extended Payment Period; Filing Estimated Returns And Annual Periodic Reconciliations; Registration Under Streamlined Sales And Use Tax Agreement - Mich. Comp. Laws Section 205.94f
  (1) In computing the amount of tax payments required for any month of a seller not subject to section 6(2) who collects the tax from ...
• Exemption Of Property Purchased As Part Of Purchase Or Transfer Of Business; Exceptions; Definition - Mich. Comp. Laws Section 205.94g
  (1) The tax levied shall not apply to property purchased from a seller or transferor if the property is part of the purchase or transfer ...
• Tax Inapplicable To Property For Use In Qualified Business Activity - Mich. Comp. Laws Section 205.94h
  The tax levied under this act does not apply to tangible real or personal property to the extent the tangible real or personal property ...
• Exemption For Drop Shipments - Mich. Comp. Laws Section 205.94i
  (1) A seller required to collect the tax under this act shall be exempt from collecting the tax on sales of tangible personal property if ...
• Exemption Of Motor Vehicle Acquired By Towing Company From Police Agency; Definitions - Mich. Comp. Laws Section 205.94j
  (1) The tax levied under this act does not apply to a motor vehicle acquired by a towing company from a police agency as satisfaction ...
• Tax Inapplicable To Parts And Materials Affixed To Certain Aircraft, Sale Of Aircraft, Rolling Stock, And Qualified Truck Or Trailer; Definitions - Mich. Comp. Laws Section 205.94k
  (a) An aircraft for use solely in the transport of air cargo or a combination of air cargo and passengers that has a maximum certificated ...
• Storage, Use, Or Consumption Of Rail Freight Or Passenger Cars, Locomotives Or Other Rolling Stock, Roadway Machines And Certain Work Equipment; Applicability Of Tax; Exception - Mich. Comp. Laws Section 205.94l
  The tax levied under this act does not apply to the storage, use, or consumption of rail freight or passenger cars, locomotives or other ...
• Personal Property Affixed To Or Made Structural Part Of Sanctuary; Applicability Of Tax; "Regularly Organized Church Or House Of Religious Worship" Or "Sanctuary" Defined - Mich. Comp. Laws Section 205.94m
  (1) The tax levied under this act does not apply to tangible personal property acquired by a person engaged in the business of constructing, altering, ...
• Electricity, Natural Gas, And Home Heating Fuels For Residential Use; Exemption From Use Tax At Additional Rate - Mich. Comp. Laws Section 205.94n
  The consumption of electricity, natural gas, and home heating fuels for residential use is exempt from the use tax at the additional rate of ...
• Exemptions; Limitation; Industrial Processing; Definitions - Mich. Comp. Laws Section 205.94o
  (1) The tax levied under this act does not apply to property sold to the following after March 30, 1999, subject to subsection (2): (a) ...
• Extractive Operations; Exemption; Limitation; Eligible Property; Definitions - Mich. Comp. Laws Section 205.94p
  (1) The tax under this act does not apply to property sold to an extractive operator for use or consumption in extractive operations. (2) The ...
• Central Office Equipment Or Wireless Equipment; Presumption - Mich. Comp. Laws Section 205.94q
  (2) Beginning April 1, 1999, the property under subsection (1) is exempt only to the extent that the property is used for the exempt purposes ...
• Repealed. 2004, Act 172, Eff. Sept. 1, 2004 - Mich. Comp. Laws Section 205.94r
  Compiler's Notes: The repealed section pertained to property used or consumed in industrial processing. ...
• Construction Or Improvement Of Property Of Nonprofit Hospital Or Housing; "Affixed To And Made A Structural Part Of" Defined; Exemption Not Granted; Definitions - Mich. Comp. Laws Section 205.94s
  (2) An exemption shall not be granted under this section for any portion of property otherwise qualifying for exemption under this section if income or ...
• Storage, Use, Or Consumption Of Investment Coins And Bullion; Applicability Of Tax; Definitions - Mich. Comp. Laws Section 205.94u
  (1) Beginning July 7, 1999, the tax under this act does not apply to the storage, use, or consumption of investment coins and bullion. (2) ...
• Repealed. 2004, Act 172, Eff. Sept. 1, 2004 - Mich. Comp. Laws Section 205.94v
  Compiler's Notes: The repealed section pertained to construction or improvement of building of nonprofit hospital. ...
• Applicability Of Tax; Exceptions; Definitions - Mich. Comp. Laws Section 205.94w
  (a) The donation of a motor vehicle to a regularly organized church or house of religious worship that received the motor vehicle with the intent ...
• Tax Exemption; Resident Tribal Member - Mich. Comp. Laws Section 205.94x
  (1) The tax under this act does not apply to the sale of a motor vehicle, recreational watercraft, snowmobile, or all terrain vehicle, not for ...
• Storage, Use, Or Consumption Of Automobile Provided By Family Independence Agency Or Qualified Organization; Applicability Of Tax - Mich. Comp. Laws Section 205.94y
  (1) Beginning January 1, 2005, the tax levied under this act does not apply to the storage, use, or consumption of an eligible automobile provided ...
• Registration Requirements; Seller To Collect Tax From Consumer; Foreign Corporations; Dissolution Or Withdrawal Of Corporation; Election Of Lessor On Payment Of Taxes; Registration Under Streamlined Sales And Use Tax Agreement - Mich. Comp. Laws Section 205.95
  (2) The corporation, securities, and land development bureau of the department of labor and economic growth shall not issue to any foreign corporation subject to ...
• Use Tax Returns; Filing; Form; Contents; Payment Of Tax; Remittance For Certain Total Tax Liability After Subtracting Tax Payments; Electronic Funds Transfer; Filing Other Than Monthly Returns; Accrual To State; Due Date - Mich. Comp. Laws Section 205.96
  (1) Every person storing, using, or consuming tangible personal property or services, the storage, use, or consumption of which is subject to the tax imposed ...
• Organizing Entity Of Qualified Athletic Event; Tax Exemption; Criteria; Definition; Repeal - Mich. Comp. Laws Section 205.96a
  (1) The organizing entity of a qualified athletic event that sells corporate sponsor contracts for the event that include both taxable tangible personal property and ...
• Liability For Tax - Mich. Comp. Laws Section 205.97
  (2) A person who acquires tangible personal property or services for any tax-exempt use who subsequently converts the tangible personal property or service to a ...
• Direct Payment Authorization - Mich. Comp. Laws Section 205.98
  (1) The department may authorize a person to assume the obligation of self-accruing and remitting use tax due on purchases or leases directly to the ...
• Personal Liability Of Seller Or Certified Service Provider For Failure To Collect Tax; Definition - Mich. Comp. Laws Section 205.99
  (1) If a seller or certified service provider who is required or authorized to collect the tax fails to do so, the seller or certified ...
• Bad Debt Deduction - Mich. Comp. Laws Section 205.99a
  (2) Any claim for a bad debt deduction under this section shall be supported by that evidence required by the department. The department shall review ...
• Administration Of Tax; Conflicting Provisions; Rules; Filing Claims For Refund; Payment Of Refunds; Payment Of Refund Filed For Interstate Access Telephone Services; Tax Imposed Under Tobacco Products Tax Act - Mich. Comp. Laws Section 205.100
  (1) The tax imposed by this act shall be administered by the department under 1941 PA 122, MCL 205.1 to 205.31, the streamlined sales and ...
• Refund Or Credit For Returned Tangible Personal Property Or Service; Written Notice - Mich. Comp. Laws Section 205.101
  (1) If a person liable for collection of the tax under this act refunds or provides a credit for all or a portion of the ...
• Selling Or Quitting Business; Final Return; Withholding Of Purchase Money To Cover Taxes, Interest, And Penalties; Liability For Failure To Withhold Purchase Money; Purchaser Liability For Taxes, Interest, And Penalties Of Former Owner - Mich. Comp. Laws Section 205.101a
  If any person liable for a tax levied under this act sells a business or stock of goods, or quits the business, that person ...
• Mpu Exemption - Mich. Comp. Laws Section 205.102
  (1) A business purchaser other than a holder of a direct pay permit under section 8 that, at the time of its purchase of electronically ...
• Direct Mail Form - Mich. Comp. Laws Section 205.103
  (1) A purchaser of direct mail other than a holder of a direct pay permit under section 8 shall provide to the seller at the ...
• Records To Be Kept; Sale To Unlicensed Person; Failure To File Report Or Maintain Records; Assessment; Effect Of Streamlined Sales And Use Tax Agreement - Mich. Comp. Laws Section 205.104
  (1) A person in the business of selling tangible personal property and liable for any tax imposed under this act shall keep accurate and complete ...
• Inventory And Records; Maintenance; Preservation; Tax Liability; Failure To File Return Or Preserve Records; Tax Assessment; Blanket Exemption; Effect Of Streamlined Sales And Use Tax Agreement - Mich. Comp. Laws Section 205.104a
  (1) A person in the business of selling tangible personal property and liable for any tax under this act shall keep accurate and complete beginning ...
• Exemption Claimed By Purchaser - Mich. Comp. Laws Section 205.104b
  (1) If an exemption from the tax under this act is claimed, the seller shall obtain identifying information of the purchaser and the reason for ...
• Failing To Register; Penalty - Mich. Comp. Laws Section 205.105
  Any seller who fails to register with the department as required under this act, shall be deemed guilty of a misdemeanor and upon conviction ...
• Seller's Failure To Comply With Act; Penalty - Mich. Comp. Laws Section 205.106
  Any seller who fails, neglects or refuses to collect the tax as required by this act, or fails, neglects or refuses to comply with ...
• Computation Of Tax Amount; Rounding Up To Whole Cent - Mich. Comp. Laws Section 205.107
  Beginning not later than January 1, 2006, in determining the amount of the tax under this act, the seller shall compute the tax to ...
• Consumer's Failure To Comply With Act; Making False Statement; Penalty - Mich. Comp. Laws Section 205.108
  Any consumer who refuses to pay the tax as required by this act, or refuses to comply with the provisions of this act, or ...
• Collection Or Payment Of Tax; Benefit To State - Mich. Comp. Laws Section 205.109
  The tax collected by the seller from the consumer or lessee under this act is for the benefit of this state, and a person ...
• Sourcing Requirements - Mich. Comp. Laws Section 205.110
  (1) For sourcing a sale subject to tax under this act, the following apply: (a) If a product is received by the purchaser at a ...
• Deposit And Disbursement Of Money - Mich. Comp. Laws Section 205.111
  (1) Except as provided in subsection (2), all money received and collected under the provisions of this act shall be deposited by the department of ...
• Short Title - Mich. Comp. Laws Section 205.171
  This act shall be known and may be cited as the "streamlined sales and use tax revenue equalization act". History: 2004, Act 175, Eff. ...
• Definitions - Mich. Comp. Laws Section 205.173
  As used in this act: (a) "Department" means the department of treasury. (b) "Diesel fuel" means that term as defined in section 2(p) of ...
• Tax On Diesel Fuel Used By Interstate Motor Carrier; Rate; Credit Under International Fuel Tax Agreement - Mich. Comp. Laws Section 205.175
  (1) There is levied upon and there shall be collected from every person in this state who is an interstate motor carrier a specific tax ...
• Storing, Registering, Or Transferring Ownership Of Vehicle; Tax; Exemption; Credit - Mich. Comp. Laws Section 205.179
  (1) Except as provided in subsection (2), there is levied upon and there shall be collected from every person in this state a specific tax ...
• Storage, Registration, Or Transfer Of Aircraft; Tax - Mich. Comp. Laws Section 205.181
  (1) Except as provided in subsection (2), there is levied upon and there shall be collected from every person in this state a specific tax ...
• Charges For Rooms Or Lodgings; Tax Credit - Mich. Comp. Laws Section 205.183
  A person who paid a tax under the use tax act may calculate a credit and seek a refund from the department under this ...
• Sale Of Auctioned Item; Tax Credit Or Refund; Calculation; Definitions - Mich. Comp. Laws Section 205.184
  (2) A qualified person may not seek a credit or refund from the department under this section for any portion of a qualified sale of ...
• Money Received And Refunds Paid; Disposition - Mich. Comp. Laws Section 205.185
  All money received and refunds paid under the provisions of this act shall be deposited or disbursed in the following manner: (a) Money received ...
• Administration Of Taxes; Controlling Provisions - Mich. Comp. Laws Section 205.187
  The taxes imposed by this act shall be administered by the department under 1941 PA 122, MCL 205.1 to 205.31, and this act. If ...
• Returns; Date Of Filing - Mich. Comp. Laws Section 205.189
  Every person required to pay a tax to the department under this act shall file a return in a form prescribed by the department ...
• Applying Credits And Returns To Reduce Use Tax - Mich. Comp. Laws Section 205.191
  At the option of the taxpayer, the credits and refunds provided in this act may be applied to reduce the use tax due under ...
• Inheritance Tax; Taxable Transfers; Residents; Nonresidents; Transfer In Contemplation Of Death; Presumption; Power Of Appointment; Personal Property Exemption; Conditions; Exception; Exemption Of Property Passing To Trustee Of Trust Agreement Or Deed Under Terms Of Contract Of Insurance; Unincorporated Foundation; Winding Up; Exemption Of Foreign Benevolent, Charitable, Religious, Or Educational Entities; Reciprocity; Effective Date Of Exemption; Refund; Exemption Of Transfer To Surviving Spouse; Conditions; Definitions - Mich. Comp. Laws Section 205.201
  (1) A tax is imposed upon the transfer of any property, real or personal, of the value of $100.00 or over, or of any interest ...
• Death Taxes Of Estates Of Non-Resident Decedents; Executor Or Administrator; Duties; Filing And Form Of Proof; Notice To Domiciliary State; Final Account; Applicability; Construction - Mich. Comp. Laws Section 205.201a
  (1) The terms "death tax" and "death taxes", as used in the 5 following subsections, include inheritance, succession, transfer and estate taxes and any taxes ...
• Tax On Certain Transfers Of Property; Exemptions; Tax Rate On Excess; Exemption Applicable To Beneficiary's Interest; Allowance Granted By Court Order To Widow Or Family Of Decedent; Tax Rate In Cases Other Than Those Specified; Exemption On Transfer Of Property Or Ownership Of Family-Owned Business - Mich. Comp. Laws Section 205.202
  (1) Where the persons entitled to a beneficial interest in the property are the grandfather, grandmother, father, mother, husband, wife, child, legally adopted child, stepchild, ...
• Additional Estate Tax; Purpose And Construction Of Section; Tax On Generation-Skipping Transfers; "Federal Estate Tax" Defined - Mich. Comp. Laws Section 205.202a
  (1) If the total of inheritance taxes levied and imposed by this act upon the inheritance or transfers of property of a resident or nonresident ...
• Repealed. 1971, Act 55, Imd. Eff. July 6, 1971 - Mich. Comp. Laws Section 205.202b
  Compiler's Notes: The repealed section pertained to additional inheritance taxes.Popular Name: Inheritance Tax ...
• Amount Received By Surviving Spouse Pursuant To Survivor Benefit Plan, Annuity, Retirement Plan, Or Pension - Mich. Comp. Laws Section 205.202c
  An amount received by a surviving spouse as a result of the death of a decedent pursuant to a survivor benefit plan, an annuity, ...
• Tax On Transfer Of Qualified Farm Real Property To Qualified Heir; Exemption Conditioned On Execution Of Farmland Development Rights Agreement; Election To Defer Taxes Due; Affidavit; Powers And Duties Of Probate Judge; Sale Of Real Property Or Ceasing To Use Real Property For Agricultural Use; Notice; Amount Due State; Applicability Of Subsections (1) To (5) And (7); Exemption Under S 205.202 - Mich. Comp. Laws Section 205.202d
  (1) The transfer of qualified farm real property to the qualified heir shall be exempt in the amount of 50% of the clear market value ...
• Credit For Certain Inheritances Or Transfers - Mich. Comp. Laws Section 205.202e
  For a decedent dying after December 31, 1991, for inheritances or transfers not subject to the additional tax imposed under section 2a, there is ...
• Tax And Interest On Tax As Lien On Property Transferred; Liability; Payment; Notice; Deferral Where Decedent Professional Artist; Proceeding To Enforce Lien; Parties; Information; Evidence Of Determination And Nonpayment Of Tax; Service Of Process On Infant Or Mentally Incompetent Person; Guardian Ad Litem; Decree; Redemption; Affidavit; Order To Sell Property; Adjournment, Publication, And Report Of Sale; Deeds; Fees - Mich. Comp. Laws Section 205.203
  (2) The person to whom the property is transferred and the administrator, executor, and trustee of every estate transferred, shall be personally liable for the ...
• Application Of Statute Of Limitations - Mich. Comp. Laws Section 205.203a
  No statute of limitations shall apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax, ...
• Accrual Of Tax; When Tax Due And Payable; Failure Or Refusal To File Return, Report, Or Remittance; Partial Or Interim Payment; Extension; Penalty; Interest; Waiver Of Penalty; Filing; Waiver Of Filing - Mich. Comp. Laws Section 205.204
  (1) The tax imposed by this act accrues on the date of death and is due and payable on or before the expiration of 9 ...
• Sale Of Property Of Estate To Pay Tax; Collection From Devisee; Legacy Not Delivered Until Tax Paid; Money Legacy - Mich. Comp. Laws Section 205.205
  Every executor, administrator, trustee or other person shall have full power to sell or mortgage so much of the property of the decedent as ...
• Tax Refund - Mich. Comp. Laws Section 205.206
  If any debt shall be allowed against the estate of a decedent after the payment of any legacy or distributive share from which any ...
• Election To Make Deferred Payments; Bond - Mich. Comp. Laws Section 205.207
  Any person or corporation beneficially interested in the reversion or remainder of any property chargeable with a tax under this act, and executors, administrators ...
• Bequest To Executors Or Trustees Subject To Tax - Mich. Comp. Laws Section 205.208
  If a testator bequeath or devise his property to 1 or more executors or trustees in lieu of their commissions or allowances, to an ...
• Delivering Or Surrendering Possession Or Custody Of Assets Of Resident Decedent; Notice; Further Duty Not Imposed - Mich. Comp. Laws Section 205.209
  A safe and collateral deposit company, trust company, corporation, bank, or other institution, or person having in possession or custody, securities, deposits, or other ...
• Delivering Or Surrendering Possession Or Custody Of Property Of Nonresident Decedent; Waiver, Receipt, Or Probate Court Order; Notice; Duties Of Institution Or Person - Mich. Comp. Laws Section 205.209a
  A safe and collateral deposit company, trust company, corporation, bank, or other institution, or person having in possession or custody, at the date of ...
• Repealed. 1982, Act 378, Eff. Mar. 30, 1983 - Mich. Comp. Laws Section 205.209b
  Compiler's Notes: The repealed section pertained to safe deposit boxes.Popular Name: Inheritance Tax ...
• Wrongful Delivery Or Surrender Of Possession Or Custody Of Assets; Liability For Tax, Interest, And Penalty; Payment Enforceable In Civil Action By Attorney General; Taxation Of Costs - Mich. Comp. Laws Section 205.209c
  Any safe and collateral deposit company, trust company, corporation, bank, or other institution, or person delivering or surrendering possession or custody of securities, deposits, ...
• Repealed. 1962, Act 168, Eff. Mar. 28, 1963 - Mich. Comp. Laws Section 205.209d
  Compiler's Notes: The repealed section pertained to inheritance tax, prohibited discharge of mortgage of decedent from record, and contained exceptions.Popular Name: Inheritance Tax ...
• Payment, Delivery, Or Surrender Of Custody Of Assets Of Resident Decedent To Other Than Executors Or Administrators; Notice - Mich. Comp. Laws Section 205.209e
  Except as otherwise provided in this act, a safe and collateral deposit company, trust company, corporation, bank, or other institution, or person having in ...
• Service Of Notice Upon Department Of Treasury; Conditions - Mich. Comp. Laws Section 205.209f
  Any safe and collateral deposit company, trust company, corporation, bank, institution, or person required under section 9 or 9a to serve notice upon the ...
• Order To Examine Safe Deposit Box Of Decedent For Will Or Burial Plot Deed; Delivery Of Will Or Deed; Receipt; Removal Of Other Items; Statement Of Persons In Attendance; Fee - Mich. Comp. Laws Section 205.209g
  Notwithstanding section 9c, wherever it appears to the probate judge of any county in this state by petition of an interested party that a ...
• Inheritance Tax; Jurisdiction Of Probate Court; Determination And Payment Of Tax Required Prior To Closing Estate - Mich. Comp. Laws Section 205.210
  The probate court of every county of this state having jurisdiction to grant letters testamentary or of administration upon the estate of a decedent ...
• Appraiser; Appointment; Appraisement Of Vested And Contingent Estates; Insurance Commissioner; Duties; Money Legacy - Mich. Comp. Laws Section 205.211
  The judge of probate, upon the application of any interested party, including the state treasurer and county treasurers, or upon his or her own ...
• Proceedings By Appraisers, Compensation, Fees - Mich. Comp. Laws Section 205.212
  Every such appraiser shall forthwith give notice by mail to all such persons as he is notified by the judge of probate are interested ...
• Filing Report Of Appraiser; Determining Clear Market Value And Amount Of Tax; Petition - Mich. Comp. Laws Section 205.213
  (1) The report of the appraiser shall be filed in the office of the judge of probate, and from such report and other proof relating ...
• Collection Of Unpaid Taxes; Estate Closed Without Payment - Mich. Comp. Laws Section 205.214
  If the state treasurer or the treasurer of any county shall have reason to believe that any tax is due and unpaid under this ...
• Receipts; Certified Copy; Recording - Mich. Comp. Laws Section 205.215
  Any person shall, upon written request to the department of treasury, be entitled to a certified copy of the receipt issued by the state ...
• Additional Fee; Credit To General Fund - Mich. Comp. Laws Section 205.216
  The treasurer for the state of Michigan shall collect on all taxes paid under this act an additional 1/2 of 1%, which fee shall ...
• Record Books Furnished By State Treasurer; Contents; Entries; Form - Mich. Comp. Laws Section 205.217
  Abstract of Taxable Inheritances. Vol. No. ............... Page No. ............... State of Michigan. The Probate Court for the County of ......................... At a session of ...
• Order Of Determination, Duties Of Probate Judge; Report Of Register Of Deeds; Property Of Nonresident, Waiver, Fee; Petition, Contents; Hearing, Notice; Redetermination - Mich. Comp. Laws Section 205.218
  Each judge of probate shall, within 3 days after he shall have determined the tax and entered the order required in the preceding section, ...
• Interest Rate In Addition To Delinquent Fees - Mich. Comp. Laws Section 205.219
  If the fee collected on the inheritance tax under section 16 for a county is not paid to the county treasurer, the state treasurer ...
• Disposition Of Taxes Levied And Collected - Mich. Comp. Laws Section 205.220
  The taxes levied and collected under this act shall be paid into the state treasury to the credit of the general fund, to be ...
• Definitions - Mich. Comp. Laws Section 205.221
  As used in this act: (a) "Estate" or "property" means the property or interest in property of the testator, intestate, grantor, bargainor, or vendor, ...
• Report - Mich. Comp. Laws Section 205.222
  Not later than January 1, 1996, the state treasurer shall submit a report to the committees of the house and senate having jurisdiction over ...
• Applicability Of Sections - Mich. Comp. Laws Section 205.223
  Notwithstanding any other provisions of this act, the following apply: (a) Sections 1 through 22 apply only to the estate of a resident or ...
• Short Title - Mich. Comp. Laws Section 205.231
  This act shall be known and may be cited as the "Michigan estate tax act". History: Add. 1993, Act 54, Imd. Eff. June 3, ...
• Tax On Transfer Of Estate Of Residents And Nonresidents - Mich. Comp. Laws Section 205.232
  (1) A tax is imposed upon the transfer of the estate of every person who at the time of death was a resident of this ...
• Tax On Generation-Skipping Transfer For Residents And Nonresidents - Mich. Comp. Laws Section 205.233
  (1) A tax is imposed upon every generation-skipping transfer in which the original transferor is a resident of this state at the date of the ...
• Notification As Personal Representative; Waiver Of Notice - Mich. Comp. Laws Section 205.234
  The personal representative, within 2 months after the decedent's death, or within 2 months after qualifying as the personal representative, whichever is later, shall ...
• Filing Return; Waiver; Extension Of Time For Filing - Mich. Comp. Laws Section 205.235
  The personal representative of every estate required by the laws of the United States to file a federal return shall file a return with ...
• Transfer Taxes; Payment; Extension; Interest And Penalties - Mich. Comp. Laws Section 205.236
  The transfer taxes imposed by this act are due and payable on or before the last day prescribed by law for paying the corresponding ...
• Liability - Mich. Comp. Laws Section 205.237
  The person liable for payment of the federal transfer tax is personally liable for the tax, penalties, and interest imposed by this act to ...
• Amended Return; Filing; Claim For Refund; Final Determination Of Federal Transfer Tax; Refund Prohibited Under Certain Conditions - Mich. Comp. Laws Section 205.238
  (1) If the federal authorities increase or decrease the amount of the federal transfer tax, an amended return shall be filed with the department showing ...
• Assessment Of Additional Tax Interest Or Penalty - Mich. Comp. Laws Section 205.239
  If upon examination of any return the department determines that any additional tax interest or penalty is owing, the tax together with any applicable ...
• Calculation Of Penalties And Interest; Accrual Of Interest On Refunds - Mich. Comp. Laws Section 205.240
  (1) Penalties and interest provided for under sections 23 and 24 of 1941 PA 122, MCL 205.23 and 205.24, shall be calculated on the balance ...
• Issuance Of Receipts; Determination Of Tax And Discharge From Personal Liability; Operation Of Discharge - Mich. Comp. Laws Section 205.241
  Upon payment of the tax under this act, the department shall issue to the personal representative receipts in triplicate, each of which is sufficient ...
• Apportionment Of Tax - Mich. Comp. Laws Section 205.242
  The tax due under this act shall be apportioned as provided by the uniform estate tax apportionment act, Act No. 144 of the Public ...
• Tax As Lien Against Gross Estate; Attachment To Consideration Received For Property; Waiver - Mich. Comp. Laws Section 205.243
  The tax imposed under section 32 is a lien upon the gross estate of the decedent until paid in full. Any part of the ...
• Personal Representative; Distribution Without Payment Of Tax Or Release From Lien; Personal Liability - Mich. Comp. Laws Section 205.244
  If a personal representative makes a distribution either in whole or in part of any of the property subject to the transfer tax under ...
• Personal Representative; Rights And Powers - Mich. Comp. Laws Section 205.245
  Every personal representative has the same right and power to take possession of or sell, convey, and dispose of real estate as assets of ...
• Probate Court; Jurisdiction; Appeal Of Department Decision; Action To Recover Taxes, Penalties, And Interest; Other Actions - Mich. Comp. Laws Section 205.246
  (1) The probate court has exclusive jurisdiction of any court proceedings concerning this act. Every action shall be brought in the probate court for the ...
• Final Account - Mich. Comp. Laws Section 205.247
  A final account of a personal representative of the estate when the value of the gross estate wherever situated exceeds the federal unified credit ...
• Probate Court; Notice Of Certain Information To Department - Mich. Comp. Laws Section 205.248
  Upon the request of the department each probate court of this state, on or before the tenth day of every month, shall notify the ...
• Corporation As Personal Representative; Powers And Duties - Mich. Comp. Laws Section 205.249
  If the personal representative of the estate of a nonresident is a corporation duly authorized, qualified, and acting as a personal representative in the ...
• Certificate Of Nonliability - Mich. Comp. Laws Section 205.250
  If it appears to the department that an estate is not subject to any tax under this act, the department shall issue to the ...
• Discharge Of Liability - Mich. Comp. Laws Section 205.251
  If a receipt for the payment of taxes or a certificate of nonliability for taxes has not been issued or recorded as provided for ...
• Disposition Of Taxes And Fees - Mich. Comp. Laws Section 205.252
  All taxes and fees levied and collected under this act shall be paid into the state treasury to the credit of the general fund. ...
• Tax On Personal Property - Mich. Comp. Laws Section 205.253
  A tax shall not be imposed in respect of personal property, except tangible personal property having an actual situs in this state, if 1 ...
• Administration Of Tax; Rules; Forms - Mich. Comp. Laws Section 205.254
  (1) The taxes imposed by this act shall be administered by the revenue division of the department of treasury pursuant to Act No. 122 of ...
• Application Of Rules Of Interpretation And Construction; "Value Or Gross Value Of Property" Explained - Mich. Comp. Laws Section 205.255
  (1) If not otherwise provided for in this act, the rules of interpretation and construction applicable to the internal revenue code shall apply to and ...
• Additional Definitions - Mich. Comp. Laws Section 205.256
  As used in this act: (a) "Decedent" means a deceased person and includes, but is not limited to, a testator, grantor, bargainor, vendor, donor, ...
• Severance Tax On Oil Or Gas - Mich. Comp. Laws Section 205.301
  There is hereby levied upon each producer engaged in the business of severing from the soil, oil or gas, a specific tax to be ...
• Monthly Reports; Contents, Form - Mich. Comp. Laws Section 205.302
  (1) Every corporation, association, person, common carrier, pipe line company or common purchaser, who shall receive or purchase or transport any such oil or gas, ...
• Severance Tax; Rate; Computing Value Of Production; Payment; Lien; Withholding; Deduction; Reimbursement; Exception - Mich. Comp. Laws Section 205.303
  (1) Except as provided in subsections (2) and (3), the severance tax required to be paid by each producer at the time of rendering each ...
• Production Record, Keeping, Open To Inspection; Penalty - Mich. Comp. Laws Section 205.304
  Each corporation, association or person mentioned and included in sections 1 and 2 of this act shall make, keep and preserve a full and ...
• Report, Contents - Mich. Comp. Laws Section 205.305
  In each report required to be made by this act, such corporation, association or person making the same shall show in detail the disposition ...
• Administration Of Tax; Conflicting Provisions; Rules; Statute Of Limitations; Assignment Of Claim Against State Prohibited - Mich. Comp. Laws Section 205.306
  (1) The tax imposed by this act shall be administered by the revenue commissioner of the department of treasury, under Act No. 122 of the ...
• Repealed. 1980, Act 166, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 205.307-205.309
  Compiler's Notes: The repealed sections pertained to failure to file return, report, or remittance, and to liens. ...
• Injunction - Mich. Comp. Laws Section 205.310
  Upon a bill being filed under the direction of the attorney general in the circuit court for the county of Ingham, that court shall ...
• "Oil" And "Gas" Defined - Mich. Comp. Laws Section 205.311
  (1) The word "oil" as used in this act means petroleum oil, mineral oil, or other oil taken from the earth. (2) "Gas" as used ...
• "Person" And "Producer" Defined - Mich. Comp. Laws Section 205.312
  (1) "Person" as used in this act shall include any person, firm, concern, receiver, receivers, trustee, executor, administrator, agent, institution, association, partnership, company, corporations, and ...
• Receipt; Contents - Mich. Comp. Laws Section 205.313
  Any corporation, association or person paying any tax, penalty or cost under the provisions of this act, to the state tax commission shall be ...
• Taxes To Accompany Report; Disposition Of Taxes, Penalties, And Costs; Payment Of Credits For Heating Fuel Costs - Mich. Comp. Laws Section 205.314
  (1) All taxes shall accompany the report provided for in section 2. Except as provided in subsection (2), all taxes, penalties, or costs paid to ...
• In Lieu Of Other Taxes; Exceptions - Mich. Comp. Laws Section 205.315
  The severance tax herein provided for shall be in lieu of all other taxes, state or local, upon the oil or gas, the property ...
• Repealed. 1980, Act 166, Eff. Sept. 17, 1980 - Mich. Comp. Laws Section 205.316
  Compiler's Notes: The repealed section pertained to overpayments. ...
• Information As To Production; Availability, Conditions - Mich. Comp. Laws Section 205.317
  The department of revenue may provide information to any person as to the quantities of oil or gas purchased or reported when the department ...
• Short Title - Mich. Comp. Laws Section 205.421
  This act shall be known and may be cited as the "tobacco products tax act". History: 1993, Act 327, Eff. Mar. 15, 1994 ...
• Definitions - Mich. Comp. Laws Section 205.422
  (a) "Cigarette" means a roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of the tobacco being ...
• Purchase, Possession, Acquisition For Resale, Or Sale Of Tobacco Product; License Required; Fees; Disc Or Marker Attached To Vending Machine; Proof To Be Furnished With Application; Surety Bond; Financial Statement - Mich. Comp. Laws Section 205.423
  (1) Beginning May 1, 1994, a person shall not purchase, possess, acquire for resale, or sell a tobacco product as a manufacturer, wholesaler, secondary wholesaler, ...
• Expiration, Return, Reissue, And Renewal Of License - Mich. Comp. Laws Section 205.424
  (1) Except as provided in subsection (2), each license issued under section 3 shall expire on the June 30 next succeeding the date of issuance ...
• Failure To Comply With Act; Suspension, Revocation, Or Refusal To Issue Or Renew License; Hearing - Mich. Comp. Laws Section 205.425
  (1) The department may suspend, revoke, or refuse to issue or renew a license issued under this act for failure to comply with this act ...
• Procurement Of Stamps; Designs, Denominations, And Forms - Mich. Comp. Laws Section 205.425a
  The department shall procure stamps as needed in the various designs, denominations, and forms necessary as determined by the department. The department shall pay ...
• Advising Stamping Agents Of License Suspension, Revocation, Nonrenewal, Or Reinstatement; Disclosure Of Information - Mich. Comp. Laws Section 205.425b
  The department shall advise all stamping agents of all persons licensed under this act and any manufacturer, wholesaler, secondary wholesaler, unclassified acquirer, or other ...
• Records And Statements; Markings Required On Shipping Case, Box, Or Container; Examination Of Records; Invoices Or Bills Of Lading In Possession Of Transporter; Permit For Transportation Of Tobacco Product - Mich. Comp. Laws Section 205.426
  (1) A manufacturer, wholesaler, secondary wholesaler, vending machine operator, transportation company, unclassified acquirer, or retailer shall keep a complete and accurate record of each tobacco ...
• Disbursement Of Stamps To Wholesaler Or Unclassified Acquirer; Affixing Stamp; Resale Of Package Or Cigarette; Inspection Or Inventory; Exchanging Or Discontinuing Unaffixed Stamps; Accepting, Purchasing, Or Borrowing Unaffixed Stamps; Appointment Of Stamping Agent To Affix Stamps To Individual Packages - Mich. Comp. Laws Section 205.426a
  (1) Beginning April 15, 1998, a wholesaler or unclassified acquirer other than a manufacturer may apply to the department for stamps to affix as provided ...
• Issuance Of Stamps To Wholesaler Or Unclassified Acquirer - Mich. Comp. Laws Section 205.426b
  (1) Beginning April 15, 1998, a wholesaler or unclassified acquirer may obtain stamps from the department and shall remit the unpaid balance of the tax ...
• Acquisition Of Cigarettes From Nonparticipating Manufacturer - Mich. Comp. Laws Section 205.426c
  (1) A nonparticipating manufacturer shall by April 30 of each year certify to the department that it is not a participant in the master settlement ...
• Sale Of Cigarettes By Nonparticipating Manufacturer; Information To Be Provided To Department; Payment Of Equity Assessment; Prepayment; Stamp; Prohibited Conduct; Publication Of List Of Compliant Nonparticipating Manufacturers; Seizure Or Confiscation; Violation; Service Of Process; Brand Previously Sold; Audit Or Review; Definitions - Mich. Comp. Laws Section 205.426d
  (1) Before commencing sales of cigarettes in this state, a nonparticipating manufacturer shall provide to the department the information described in subsection (3) and shall ...
• Levy Of Tax On Sale Of Tobacco Products; Filing Return; Payment Of Tax; Inventory; Importation Or Acquisition Of Tobacco Product; Tax Abatement Or Refund; Reimbursement By Adding To Price Of Tobacco Product; Sale Or Transfer Of Unaffixed Stamps By Wholesaler Or Unclassified Acquirer; Prohibition; Return Or Exchange Of Unaffixed Stamps; Inspection; Reports - Mich. Comp. Laws Section 205.427
  (1) Beginning May 1, 1994, a tax is levied on the sale of tobacco products sold in this state as follows: (a) Through July 31, ...
• Imposition Of Tax On Consumer; Intent Of Act - Mich. Comp. Laws Section 205.427a
  It is the intent of this act to impose the tax levied under this act upon the consumer of the tobacco products by requiring ...
• Bad Debt; Deduction; Definition - Mich. Comp. Laws Section 205.427b
  (1) Beginning January 1, 2003, a licensee may deduct the amount of bad debts from the tax levied under section 7. The amount deducted must ...
• Personal Liability For Payment Of Tax; Penalty; Duties Of Manufacturer's Representative; Violations As Felony; Violations As Misdemeanor; Enforcement; Exception - Mich. Comp. Laws Section 205.428
  (2) The department may permit a representative of a licensed manufacturer of tobacco products whose duties require travel in this state to transport up to ...
• Seizure And Confiscation Of Contraband; Investigation Or Search Of Vehicle; Inventory Statement Of Seized Property; Notice; Publication; Hearing; Disposition Of Forfeited Property; Appeal; Public Sale; Proceeds Credited To General Fund; Other Penalties Not Relieved; Award And Payment To Person Furnishing Information; Prohibited Conduct By Retailer; Order - Mich. Comp. Laws Section 205.429
  (2) If an authorized inspector of the department or a police officer has reasonable cause to believe and does believe that a tobacco product is ...
• Defenses - Mich. Comp. Laws Section 205.430
  The seizure, forfeiture, sale, or destruction of a tobacco product or other property, or an action for recovery of amounts due, does not constitute ...
• Sale Or Solicitation Of Orders To Be Shipped, Mailed, Sent, Or Brought Into State; License Required; Separate Offenses; Sales Conducted Through Internet, By Telephone, Or Mail-Order Transaction; Definitions - Mich. Comp. Laws Section 205.431
  (2) All sales conducted through the internet, by telephone, or in a mail-order transaction shall not be completed unless, before each delivery of cigarettes is ...
• Disposition Of Proceeds From Taxes, Fees, And Penalties - Mich. Comp. Laws Section 205.432
  (1) The proceeds derived from the payment of taxes, fees, and penalties provided for under this act and the license fees received by the department ...
• Administration Of Tax; Rules; Forms; Additional Taxes; Appointment Of Special Investigator - Mich. Comp. Laws Section 205.433
  (1) The tax imposed by this act shall be administered by the revenue commissioner pursuant to Act No. 122 of the Public Acts of 1941, ...
• Requirements Or Prohibitions Imposed By Local Units Of Government - Mich. Comp. Laws Section 205.434
  Notwithstanding any other provision of law, beginning on the effective date of this act, a city, township, village, county, other local unit of government, ...
• Repeal Of SS 205.501 To 205.522 - Mich. Comp. Laws Section 205.435
  (1) Act No. 265 of the Public Acts of 1947, being sections 205.501 to 205.522 of the Michigan Compiled Laws, is repealed effective May 1, ...
• Conditional Effective Date - Mich. Comp. Laws Section 205.436
  This amendatory act shall not take effect unless Senate Joint Resolution S is submitted to the voters and the following bills are enacted into ...
• Multistate Tax Compact; Enactment - Mich. Comp. Laws Section 205.581
  MULTISTATE TAX COMPACT Article I. Purposes. The purposes of this compact are to: (1) Facilitate proper determination of state and local tax liability of ...
• Short Form Option, Computation And Payment Of Income Taxes; Tax Rate - Mich. Comp. Laws Section 205.582
  (1) A taxpayer electing the short form option provided for in article III (2) shall compute and pay an income tax under the provisions of ...
• Multistate Tax Commission, Michigan State Treasurer - Mich. Comp. Laws Section 205.583
  The state treasurer shall represent this state on the multistate tax commission. History: 1969, Act 343, Eff. July 1, 1970 ...
• Alternate Representative, Designation - Mich. Comp. Laws Section 205.584
  The member representing this state on the multistate tax commission may be represented thereon by an alternate designated by him. Any such alternate shall ...
• Attorney General, Attendance At Commission Meetings - Mich. Comp. Laws Section 205.585
  The attorney general of this state, or his designee, shall be entitled to attend the meetings of the multistate tax commission and otherwise participate ...
• Subdivision Representatives, Designation, Consultation - Mich. Comp. Laws Section 205.586
  The governor, after consultation with representatives of local governments, shall appoint 3 persons who are representative of subdivisions affected or likely to be affected ...
• Multistate Tax Compact Advisory Committee, Membership, Chairman, Meetings, Duties - Mich. Comp. Laws Section 205.587
  The multistate tax compact advisory committee is established composed of the member of the multistate tax commission representing this state, any alternate designated by ...
• Interstate Audits - Mich. Comp. Laws Section 205.588
  Article VIII of the multistate tax compact relating to interstate audits shall be in force in and with respect to this state. History: 1969, ...
• Effective Date - Mich. Comp. Laws Section 205.589
  This act shall become effective July 1, 1970. History: 1969, Act 343, Eff. July 1, 1970 ...
• Domicile Of Decedents For Death Tax Purposes, Settlement Of Disputes; Definitions - Mich. Comp. Laws Section 205.601
  For the purposes of this act: (1) The term "executor" means an executor of the will or administrator of the estate of the decedent, ...
• Domicile Of Decedents For Death Tax Purposes, Settlement Of Disputes; Notice Of Election, Rejection - Mich. Comp. Laws Section 205.602
  In any case in which this state and 1 or more other states each claims that it was the domicile of a decedent at ...
• Domicile Of Decedents For Death Tax Purposes, Settlement Of Disputes; Written Agreement With Other Taxing Officials - Mich. Comp. Laws Section 205.603
  In any case in which an election is made and not rejected the commissioner of revenue of this state may enter into a written ...
• Domicile Of Decedents For Death Tax Purposes, Settlement Of Disputes; Arbitration Board, Procedure, Determination - Mich. Comp. Laws Section 205.604
  If in any such case it appears that an agreement cannot be reached, as provided in section 3, or if 1 year shall have ...
• Domicile Of Decedents For Death Tax Purposes, Settlement Of Disputes; Written Agreement After Arbitration Commenced - Mich. Comp. Laws Section 205.605
  Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, as provided in ...
• Domicile Of Decedents For Death Tax Purposes, Settlement Of Disputes; Maximum Interest And Penalties If Decedent Domiciled In This State - Mich. Comp. Laws Section 205.606
  When in any case the board of arbitration determines that a decedent died domiciled in this state, the total amount of interest and penalties ...
• Domicile Of Decedents For Death Tax Purposes, Settlement Of Disputes; Application Of Act - Mich. Comp. Laws Section 205.607
  This act shall be applicable only to cases in which each of the states involved in the dispute has in effect therein a law ...
• Short Title - Mich. Comp. Laws Section 205.701
  This act shall be known and may be cited as the "tax tribunal act". History: 1973, Act 186, Eff. July 1, 1974 ...
• Definitions - Mich. Comp. Laws Section 205.703
  As used in this act: (a) "Agency" means a board, official, or administrative agency who is empowered to make a decision, finding, ruling, assessment, ...
• Provisions Effective - Mich. Comp. Laws Section 205.707
  The provisions of this act are effective nothwithstanding the provisions of any statute, charter, or law to the contrary. History: 1973, Act 186, Eff. ...
• Tax Tribunal; Creation; Quasi-Judicial Agency; Appointment, Reappointment, And Terms Of Members; Vacancy - Mich. Comp. Laws Section 205.721
  The tax tribunal is created and is a quasi-judicial agency which, for administrative purposes only, is in the department of treasury. The tribunal consists ...
• Tax Tribunal; Qualifications Of Members; Oath; Requirements; Prohibitions; Compensation And Expenses - Mich. Comp. Laws Section 205.722
  (1) The members of the tribunal shall be citizens of the United States, residents of this state, of which at least 2 shall be attorneys ...
• Tax Tribunal; Election And Duties Of Chairman - Mich. Comp. Laws Section 205.723
  Annually, the tribunal shall elect 1 of its members as chairman who shall assign matters, apportion business of the tribunal, and perform other duties ...
• Tax Tribunal; Chief Clerk; Deputy Clerks; Oath; Bond - Mich. Comp. Laws Section 205.724
  (1) The tribunal shall have 1 chief clerk. (2) The tribunal shall have such deputy clerks as, with the chairman's approval, are required and assigned ...
• Principal Office Of Tribunal And Chief Clerk; Accommodations And Equipment; Legal, Technical, And Secretarial Assistance; Restrictions On Clerks Or Employees; Salaries And Expenses Of Tribunal - Mich. Comp. Laws Section 205.725
  (1) The principal office of the tribunal and its chief clerk shall be in the city of Lansing, and the department of administration shall furnish ...
• Appointment Of Hearing Officers; Conducting Hearings; Notice Of Hearing; Proposed Decision Of Hearing Officer - Mich. Comp. Laws Section 205.726
  The tribunal may appoint 1 or more hearing officers to hold hearings. Hearings, except as otherwise provided in chapter 6, shall be conducted pursuant ...
• Tax Tribunal; Jurisdiction - Mich. Comp. Laws Section 205.731
  The tribunal's exclusive and original jurisdiction shall be: (a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of ...
• Tax Tribunal; Powers - Mich. Comp. Laws Section 205.732
  The tribunal's powers include, but are not limited to: (a) Affirming, reversing, modifying, or remanding a final decision, finding, ruling, determination, or order of ...
• Tax Tribunal; Adoption And Effect Of Seal; Process - Mich. Comp. Laws Section 205.733
  (1) The tribunal shall adopt a seal, which when impressed upon a document issued by the tribunal, raises a rebuttable presumption of the validity and ...
• Hearing And Deciding Proceeding; Location; Accommodations And Equipment; Conducting Business At Public Meeting; Notice - Mich. Comp. Laws Section 205.734
  (1) One or more members of the tribunal may hear and decide proceedings. (2) The tribunal shall sit at places throughout the state as the ...
• Applicability Before January 1, 2007; De Novo Proceedings; Jurisdiction In Assessment Disputes; Petition To Invoke Jurisdiction; Service; Appeal Of Contested Tax Bill; Amendment Of Petition Or Answer; Representation - Mich. Comp. Laws Section 205.735
  (2) A proceeding before the tribunal is original and independent and is considered de novo. For an assessment dispute as to the valuation of property ...
• Applicability After December 31, 2006; De Novo Proceedings; Jurisdiction In Assessment Disputes; Filing Of Petition; Amendment Of Petition Or Answer; Representation; "Designated Delivery Service" Defined - Mich. Comp. Laws Section 205.735a
  (2) A proceeding before the tribunal is original and independent and is considered de novo. (3) Except as otherwise provided in this section or by ...
• Tax Tribunal; Subpoenas; Compliance; Assistance From State And Local Governments - Mich. Comp. Laws Section 205.736
  (1) Tribunal, upon written request of a party to a proceeding, shall issue subpoenas forthwith requiring the attendance and testimony of witnesses and the production ...
• Determination Of Property's Taxable Value; Equalization; Burden Of Proof; Joinder Of Claims; Fee; Interest; Motion To Amend Petition To Add Subsequent Years; Jurisdiction Of Residential Property And Small Claims Division Over Certain Petitions; Notice Of Hearing; Appeal Without Prior Protest - Mich. Comp. Laws Section 205.737
  (2) The tribunal shall determine a property's state equalized valuation by multiplying its finding of true cash value by a percentage equal to the ratio ...
• Tax Tribunal; Proceedings Before State Tax Commission Or Circuit Court - Mich. Comp. Laws Section 205.741
  A person or legal entity which, immediately before the effective date of this act, was entitled to proceed before the state tax commission or ...
• Payment Of Taxes As Condition To Final Decision; Taxes To Which Section Applicable; Appeal To Which Section Applicable - Mich. Comp. Laws Section 205.743
  (1) If the date set by law for the payment of taxes has passed, the tribunal shall not make a final decision on the entire ...
• Intervention Or Impleading - Mich. Comp. Laws Section 205.744
  (1) Except for petitions filed under chapter 6, the tax tribunal may permit the intervention or impleading of any governmental unit which receives tax funds ...
• Entering Order Or Decision; Appeal - Mich. Comp. Laws Section 205.745
  An order or decision may be entered by a member of the tribunal upon written consent of the parties filed in the proceeding or ...
• Evidence; Written Decision; Rules Of Privilege; Objection; Official Report Of Proceeding; Availability Of Writings To Public; Costs For Transcripts - Mich. Comp. Laws Section 205.746
  (1) In a proceeding before the tribunal all parties may submit evidence. The tribunal shall make its decision in writing. The tribunal may admit and ...
• Fees - Mich. Comp. Laws Section 205.749
  (1) The tribunal by rule shall prescribe filing fees and other fees to be paid in connection with a proceeding. The fees charged shall be ...
• Tax Tribunal; Requirements As To Decisions And Opinions; Decision Delaying Collection Of Taxes - Mich. Comp. Laws Section 205.751
  (1) A decision and opinion of the tribunal shall be made within a reasonable period, shall be in writing or stated in the record, and ...
• Tax Tribunal; Decisions And Orders Final And Conclusive; Copies; Costs - Mich. Comp. Laws Section 205.752
  (1) A decision and order of the tribunal is final and conclusive on all parties, unless reversed, remanded, or modified on appeal. A copy of ...
• Tax Tribunal; Appeal From Final Order Or Decision; Record - Mich. Comp. Laws Section 205.753
  (1) Subject to section 28 of article VI of the state constitution of 1963, and pursuant to section 102 of the administrative procedures act of ...
• Correction Of Rolls; Collection Or Refund Of Tax; Commencement Of Time Periods - Mich. Comp. Laws Section 205.755
  (1) Within 20 days after entry of the order, the officers charged with keeping the rolls on which the affected assessment and tax are spread ...
• Residential Property And Small Claims Division; Creation; Composition; Duties Of Hearing Officers And Referees; Authority To Contract With Other Persons Or Referees - Mich. Comp. Laws Section 205.761
  (1) A residential property and small claims division of the tribunal is created and consists of 1 or more members of the tribunal appointed and ...
• Residential Property And Small Claims Division; Jurisdiction; "Residential Property" Defined; Election; Record Of Proceedings; Rehearing; Site Of Hearing Or Rehearing; Form For Filing Of Residential Appeals; Filing Fee - Mich. Comp. Laws Section 205.762
  (1) The residential property and small claims division created in section 61 has jurisdiction over a proceeding, otherwise cognizable by the tribunal, in which residential ...
• Appeal Of Final Determination Of Claim For Exemption Of Principal Residence Or Qualified Agricultural Property; Jurisdiction; Filing - Mich. Comp. Laws Section 205.762a
  (1) The residential property and small claims division created under section 61 has exclusive jurisdiction over an appeal of a final determination of a claim ...
• Appearances - Mich. Comp. Laws Section 205.763
  A person or legal entity may appear before the division in his own behalf, or may be represented by an attorney or by such ...
• Referral Of Proceedings; Transfer Of Matter For Hearing And Decision; Fees, Costs, And Expenses - Mich. Comp. Laws Section 205.764
  (1) With the permission of the petitioner-appellant, the division or the chairperson may refer a proceeding to the tribunal for its decision. (2) A party ...
• Decision As Precedent; Designation - Mich. Comp. Laws Section 205.765
  A decision of the division is not a precedent unless so designated by the tribunal. History: 1973, Act 186, Eff. July 1, 1974 ;-- ...
• Evening Hearing - Mich. Comp. Laws Section 205.766
  A tax tribunal hearing in the residential property and small claims division shall be held after 6:00 p.m. if the petitioner requests an evening ...
• Provisions Applicable To Matters Pending On Effective Date Of Act - Mich. Comp. Laws Section 205.771
  The following subdivisions are applicable to a matter subject to the tribunal's jurisdiction, but which is pending on the effective date of this act ...
• Transfer Of Books, Records, Documents, Files, Transcripts, Funds, Deposits, And Securities - Mich. Comp. Laws Section 205.772
  When a matter is decided by a forum described in section 41, and when, after the effective date of this act, the decision is ...
• Remands - Mich. Comp. Laws Section 205.773
  When a matter is decided by a forum described in section 41 and the decision is appealed, and when, after the effective date of ...
• Right To Sue Agency For Refund Abolished; Payments Under Protest Not Required - Mich. Comp. Laws Section 205.774
  The right to sue any agency for refund of any taxes other than by proceedings before the tribunal is abolished as of September 30, ...
• Effective Date; Commencement Of New Proceeding; Hearing Of New Or Transferred Proceeding; Certain Persons Or Legal Entities To Proceed Before Tax Tribunal Only; Cases Filed Under Prior Law; Transfer Of Certain Cases To Board Of Tax Appeals - Mich. Comp. Laws Section 205.779
  (1) This act shall be effective July 1, 1974, but a new proceeding shall not be commenced before the tribunal before September 1, 1974, and ...
• Transfer Of Tax Tribunal To The Department Of Commerce - Mich. Comp. Laws Section 205.800
  WHEREAS, Article V, Section 1, of the Constitution of the State of Michigan of 1963 vests the executive power in the Governor; and WHEREAS, ...
• Short Title - Mich. Comp. Laws Section 205.801
  This act shall be known and may be cited as the "streamlined sales and use tax administration act". History: 2004, Act 174, Eff. July ...
• Definitions - Mich. Comp. Laws Section 205.803
  As used in this act: (a) "Agreement" means the streamlined sales and use tax agreement. (b) "Board" means the governing board under the agreement. ...
• Purpose Of Act - Mich. Comp. Laws Section 205.805
  This act simplifies the sales tax and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and ...
• Payment, Collection, And Remittance Of Sales And Use Taxes; Provisions - Mich. Comp. Laws Section 205.807
  The payment, collection, and remittance of the sales and use taxes under this act are subject to the provisions of the general sales tax ...
• Streamlined Sales And Use Tax Agreement; Powers And Duties Of State Treasurer And Department; Rules - Mich. Comp. Laws Section 205.809
  The state treasurer on behalf of this state may enter into the streamlined sales and use tax agreement with 1 or more states. The ...
• Controlling Effect; Parties To Agreement; Construction Of Act - Mich. Comp. Laws Section 205.811
  (1) Any provision of the agreement or any application of a provision of the agreement to any person or circumstance that is inconsistent with any ...
• Appointment Of Members To Board; Terms; Membership; Representation By State Delegation; Voting; Report; Administration Of Taxes By Department; Participation By State Delegation - Mich. Comp. Laws Section 205.813
  (1) A state delegation of 4 representatives from this state shall be appointed to the board on July 1, 2004 according to the following: (a) ...
• Withdrawal From Membership - Mich. Comp. Laws Section 205.815
  (1) If the state treasurer or the state legislature by resolution determines that it is in the best interest of this state, this state may ...
• Finding Of Noncompliance; Sanctions; Expulsion - Mich. Comp. Laws Section 205.817
  (1) If this state is found to be out of substantial compliance with the agreement, this state may be subject to sanctions, including expulsion from ...
• Registration - Mich. Comp. Laws Section 205.819
  (1) A person may participate under the agreement only by registering in the central registration system provided for by the agreement. (2) The department shall ...
• Models; Selection For Purposes Of Collecting And Remitting Sales And Use Taxes - Mich. Comp. Laws Section 205.821
  A seller registered under the agreement may select 1 of the following models for purposes of collecting and remitting sales and use taxes under ...
• Computation Of Tax Remitted - Mich. Comp. Laws Section 205.823
  (1) In computing the amount of tax remitted to this state, a certified service provider under Model 1 described in section 21 may take a ...
• Certified Service Provider As Seller's Agent - Mich. Comp. Laws Section 205.825
  (1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted for the collection and remittance of ...
• Personal Identifiable Information - Mich. Comp. Laws Section 205.827
  (1) Except as provided in subsection (3), a certified service provider shall not retain or disclose the personally identifiable information of consumers. A certified service ...
• Liability Of Registered Seller; Exceptions - Mich. Comp. Laws Section 205.829
  (1) A seller registered under the agreement is not liable for any uncollected or nonremitted sales or use tax on transactions with purchasers in this ...
• Notification Of Change In Rate Or Tax Base - Mich. Comp. Laws Section 205.831
  (1) The department shall publish on the state website a notification to sellers registered under the agreement of a change in rate or tax base ...
• Business Advisory Group - Mich. Comp. Laws Section 205.833
  The state delegation shall appoint a business advisory group of not more than 8 members to consult with the delegation on streamlined sales and ...

Last modified: January 3, 2008