Michigan Compiled Laws - Taxation

Legal Research Home > Michigan Lawyer > Taxation > Michigan Compiled Laws - Taxation

• State Board Of Assessors; Secretary, Duties; Assistants - Mich. Comp. Laws Section 207.1
  The board of state tax commissioners, created under the laws of this state, together with the governor, shall ex officio, constitute a state board ...
• State Board Of Assessors; Compensation For Clerical Assistance, Expenses - Mich. Comp. Laws Section 207.2
  Provided, That the compensation paid for such clerical assistance shall be as appropriated by the legislature. All other necessary expenses incurred in carrying out ...
• Access To Public Records; Subpoena, Fees; Examination Of Witnesses And Accounts; Refusal, Penalty - Mich. Comp. Laws Section 207.3
  Said board shall have access to all books, papers, documents, statements and accounts, on file or of record in any of the departments of ...
• Annual Assessment Of Property Of Certain Rail Transportation, Telephone, And Telegraph Companies; Reports - Mich. Comp. Laws Section 207.4
  (1) The state board of assessors shall annually determine the true cash value and taxable value of property having a situs in this state of ...
• Definitions - Mich. Comp. Laws Section 207.5
  (1) As used in this act, "property" means 1 of the following: (a) Except as otherwise provided in subdivision (b), all property, real or personal, ...
• Exemption Of Materials And Supplies - Mich. Comp. Laws Section 207.5a
  Materials and supplies, including repair parts and fuel of a company, corporation, copartnership, association, or person filing the sworn statement of property required by ...
• Taxable Value; Determination - Mich. Comp. Laws Section 207.5b
  (1) As used in this act, "taxable value" is that value determined in the same manner taxable value is determined under section 27a of the ...
• Company's Annual Statement; Contents, Time - Mich. Comp. Laws Section 207.6
  The several corporations, persons, copartnerships, companies and associations whose property is subject to assessment and taxation under the provisions of this act, and whose ...
• Sleeping Car Company Defined; Annual Statement, Contents, Time - Mich. Comp. Laws Section 207.7
  Every joint stock association, company, copartnership or association incorporated or acting under the laws of this or any other state, or of any foreign ...
• Blanks Furnished; Other Reports; Board, Self-Information; Penalty, Exception - Mich. Comp. Laws Section 207.8
  Blanks for making the statements provided for in section 6 and 7 shall be furnished to such companies on making application to said board: ...
• Assessment Roll; Contents; Time; Inspection Of Physical Properties Of Public Utilities; Determination Of True Cash And Taxable Value; Ocean Routes; Mileage Adjustment - Mich. Comp. Laws Section 207.9
  (1) Not later than May 15 in each year, the state board of assessors shall prepare an assessment roll upon which they shall set forth ...
• Assessment Roll; Description; Form; Cash And Taxable Valuations; Placement On Roll - Mich. Comp. Laws Section 207.10
  On the assessment roll, after the name of each of the companies assessed, the state board of assessors shall place a general description of ...
• State Board Of Assessors; Annual Meeting; Time; Place; Proceedings; Cash Or Taxable Value Correction; Certification; Contents - Mich. Comp. Laws Section 207.11
  On the third Monday in May in each year, the state board of assessors shall meet at its office in the city of Lansing ...
• County Director Of Tax Or Equalization Department; Assessing Officer; Duties; Failure To Report; Penalty; Inspection And Examination - Mich. Comp. Laws Section 207.12
  The director of the tax or equalization department in each county in this state, as soon as possible after the equalization of the board ...
• Determining Average Rate Of Taxation; Entering Determination And Method On Records; Determination And Payment Of Supplemental Tax; Credit Against Tax Allowed Railroad Company; Amount Of Credit; Application For Credit; Proof Of Expenditures; Annual Report; Qualification For Credit; Additional Annual Report; Granting Of Trackage Rights - Mich. Comp. Laws Section 207.13
  (1) The state board of assessors, from the information contained in the reports provided for in section 12, shall determine for the year in which ...
• Tax Credit; "Eligible Company,""Eligible Expenses,""Qualified Rolling Stock," Defined - Mich. Comp. Laws Section 207.13a
  (1) Subject to subsection (2), an eligible company is allowed a credit against the tax imposed under this act for the tax year equal to ...
• Tax Credit; Amount; Limitation; Prohibition; Credit Against Remaining Tax; Carrying Forward Credit To Offset Tax Liability In Subsequent Years; Application; Submission To State Board Of Assessors; Form; Definitions - Mich. Comp. Laws Section 207.13b
  (1) Subject to subsections (2), (3), and (4), a company shall be allowed a credit against the tax imposed under this act for the tax ...
• Tax Assessment; Tax Roll; Certificate; Time Payable; Interest; Lien; Warrant; Collection; Enforcement - Mich. Comp. Laws Section 207.14
  (1) The state board of assessors shall tax the property of the companies subject to taxation under this act based upon the taxable value of ...
• Payment Of Tax Under Protest; Suit Against State; Unlawful Taxes; Disposition Of Recovered Taxes - Mich. Comp. Laws Section 207.15
  A person upon whom any tax is levied under the provisions of this act may pay such tax under protest, specifying at the time, ...
• Irregularities Not Authorizing Court Intervention - Mich. Comp. Laws Section 207.16
  No tax assessed upon any property and no average rate determined by said state board of assessors as hereinbefore required, shall be held invalid ...
• Taxes On Public Utilities, Payment Into General Fund - Mich. Comp. Laws Section 207.17
  All taxes collected under this act shall be paid into the state treasury to the credit of the general fund. History: 1905, Act 282, ...
• Collection Of Specific Taxes Prior To 1909 - Mich. Comp. Laws Section 207.18
  Nothing herein contained shall be deemed a waiver or affect the collection of the specific taxes required to be paid by the companies hereby ...
• Certain Acts As Misdemeanor; Penalty - Mich. Comp. Laws Section 207.19
  If the state board of assessors willfully assesses any property at more or less than what the members taking part in making that assessment ...
• Bribery; Forfeiture, Criminal Prosecution - Mich. Comp. Laws Section 207.20
  If any person, company, association or corporation whose property is subject to assessment under this act shall directly or indirectly promise, offer or give ...
• Repeal; Saving Clause - Mich. Comp. Laws Section 207.21
  All acts or parts of acts, whether contained in any act for the incorporation of railroad companies, union station and depot companies, telegraph and ...
• Definitions - Mich. Comp. Laws Section 207.211
  As used in this act: (a) "Axle" means any 2 or more load-carrying wheels mounted in a single transverse vertical plane. (b) "Commissioner" means ...
• Motor Carrier Fuel Tax; Calculation; Rate; Quarterly Return And Tax Payment; Form Determining Amount Of Motor Fuel Consumed And Average Miles Per Gallon; Presumption; Remittance; Filing Returns And Paying Tax For Other Than Quarterly Periods; Road Tax On Fuel Containing Percentage Of Biodiesel; "Biodiesel" Defined; Rate Differential; Determination - Mich. Comp. Laws Section 207.212
  (2) The amount of motor fuel consumed in the operation of a motor carrier on public roads or highways within this state shall be determined ...
• International Fuel Tax Agreement - Mich. Comp. Laws Section 207.212a
  (1) The department, on behalf of this state, may enter into a reciprocal agreement providing for the imposition of a motor fuel tax on an ...
• Act Inapplicable To Certain Commercial Motor Vehicles - Mich. Comp. Laws Section 207.213
  This act shall not apply to a commercial motor vehicle operated and owned by this state, a political subdivision of this state, or the ...
• Tax Credit; Refund; Receipt Required; False Statement As Misdemeanor; Penalty - Mich. Comp. Laws Section 207.214
  (2) In order to secure credit under subsection (1) for motor fuel purchased in this state the motor carrier shall secure a receipt showing the ...
• Motor Carrier License; Application; Form And Contents; Affixing Decal To Cab; Surety Bond, Cash, Or Securities; Waiver Of Bond Requirement; Assignability Or Transferability Of License And Decals; Replacement Decals; Duration Of License And Decals; Ceasing To Engage In Business; Notice Of Discontinuance - Mich. Comp. Laws Section 207.215
  (1) A person required to be licensed by this act shall not act as a motor carrier in this state unless the person is the ...
• Refusing Or Neglecting To File Quarterly Report And Pay Tax; Conference; Revocation Of License; Notice; Continuation Of License; Refusal To Issue License; Conditions; Appeal - Mich. Comp. Laws Section 207.216
  (1) If the holder of the motor carrier license at any time refuses or neglects to file the required quarterly report, and pay the full ...
• Administration Of Tax; Tax Due Member Jurisdictions Of International Fuel Tax Agreement; Tax Debt - Mich. Comp. Laws Section 207.216a
  (1) The tax imposed by this act shall be administered pursuant to Act No. 122 of the Public Acts of 1941. In case of conflict ...
• Trip Permit; Fee; Issuance; Application - Mich. Comp. Laws Section 207.217
  (1) A motor carrier may obtain a trip permit which shall authorize an unlicensed motor carrier to operate 1 specific commercial motor vehicle in this ...
• Leased Commercial Motor Vehicles Subject To Act; Lessor As Motor Carrier; Exclusion By Lessee Of Commercial Motor Vehicles From Reports And Liabilities; Consolidated Reports; Primary Liability; Joint And Several Liability; Limitation On Aggregate Taxes; International Fuel Tax Agreement Registration - Mich. Comp. Laws Section 207.218
  (2) A lessor of qualified commercial motor vehicles may be considered a motor carrier with respect to qualified commercial motor vehicles leased to others, if ...
• Books, Records, And Papers Of Motor Carrier Or Fuel Supplier; Examination - Mich. Comp. Laws Section 207.219
  The department may examine the books, records, and papers of a motor carrier or fuel supplier which pertain to the motor fuel received, used, ...
• Books, Records, Accounts, And Papers Of Motor Carrier; Maintenance Period - Mich. Comp. Laws Section 207.220
  Each motor carrier shall maintain and keep, for a period of at least 4 years, suitable books, records, and accounts of all motor fuel ...
• Repealed. 1996, Act 584, Eff. Mar. 31, 1997 - Mich. Comp. Laws Section 207.221-207.224
  Compiler's Notes: The repealed sections pertained to failure to file report or return or pay tax, levy of unpaid tax, and failure of corporation ...
• Violation As Misdemeanor; Penalty; Revocation Of License - Mich. Comp. Laws Section 207.225
  (1) A person who makes a false statement or return, who refuses or neglects to make a statement or return required by this act, who ...
• Repealed. 1996, Act 584, Eff. Mar. 31, 1997 - Mich. Comp. Laws Section 207.226
  Compiler's Notes: The repealed section pertained to making false statement or presenting fraudulent receipt. ...
• Operation Of Commercial Motor Vehicle In Violation Of Act Prohibited; Exception - Mich. Comp. Laws Section 207.227
  When a person is discovered in this state operating a qualified commercial motor vehicle in violation of this act, another person shall not thereafter ...
• Repealed. 1996, Act 584, Eff. Mar. 31, 1997 - Mich. Comp. Laws Section 207.228, 207.229
  Compiler's Notes: The repealed sections pertained to assessments, warrants or levy, bonds, and acts rendering tax collection proceedings ineffectual. ...
• Employment Of Clerical Assistants, Examiners, And Investigators; Promulgation Of Rules; Agreements With Other States For Cooperative Audit Of Motor Carriers' Reports And Returns - Mich. Comp. Laws Section 207.230
  (1) The commissioner may employ clerical assistants, examiners, and investigators necessary to fulfill the requirements of this act. The commissioner may also promulgate rules pursuant ...
• Enforcement Of Act - Mich. Comp. Laws Section 207.231
  The commissioner or the commissioner's designated representative shall enforce the requirements of this act. In addition, the department of state police shall assist the ...
• Disposition Of Money - Mich. Comp. Laws Section 207.232
  Money received and collected by the department under this act and after the payment of the necessary expenses incurred in the administration of this ...
• Repealed. 1996, Act 584, Eff. Mar. 31, 1997 - Mich. Comp. Laws Section 207.233
  Compiler's Notes: The repealed section pertained to administration of act and appropriation. ...
• Short Title - Mich. Comp. Laws Section 207.234
  This act shall be known and may be cited as the "motor carrier fuel tax act". History: 1980, Act 119, Imd. Eff. May 14, ...
• Repealed. 1996, Act 584, Eff. Mar. 31, 1997 - Mich. Comp. Laws Section 207.235
  Compiler's Notes: The repealed section pertained to conditional effective date. ...
• Repealed. 1982, Act 441, Eff. Mar. 30, 1983 - Mich. Comp. Laws Section 207.236
  Compiler's Notes: The repealed section provided: "This act shall expire on May 1, 1983." ...
• Specific Taxation Of Underground Beneficiated Iron Ore; Definitions - Mich. Comp. Laws Section 207.271
  As used in this act: (a) "Underground ore" means iron ore in its natural state which to be mined must be removed through a ...
• Specific Taxation Of Underground Beneficiated Iron Ore; Computation Formula; Following Completion Of First Agglomerating Facility - Mich. Comp. Laws Section 207.272
  (1) Beginning with the first full calendar year following the completion, after the effective date of this act, of the first local agglomerating facility, except ...
• Specific Taxation Of Underground Beneficiated Iron Ore; Computation Of Tax Prior To Completion Of Agglomerating Or Beneficiating Facility - Mich. Comp. Laws Section 207.273
  (1) Prior to the first full calendar year following the completion of an ore property, the underground ore from which will be agglomerated or beneficiated, ...
• Minimum Tax - Mich. Comp. Laws Section 207.274
  During the first year in which any property is subject to a specific tax under this act, the amount of the tax shall be ...
• State Geologist; Determination Of Tax, Apportionment Among Taxing Districts - Mich. Comp. Laws Section 207.275
  The state geologist or his duly authorized deputy shall determine the specific tax imposed against an ore property, beneficiating facility or agglomerating facility, and ...
• Curtailment And Resumption Of Agglomeration Or Beneficiation - Mich. Comp. Laws Section 207.276
  Whenever any ore property subject to a specific tax under subdivisions (a), (b), (c) or (d) of subsection (1) of section 2 of this ...
• Separate Roll; Spread Of Tax; Nonpayment; Distribution Of Collections - Mich. Comp. Laws Section 207.277
  The township supervisor or assessing officer of the city shall remove from the list of land descriptions assessed and taxed under the general property ...
• Appeal - Mich. Comp. Laws Section 207.278
  The supervisor or other local assessing officer or the owner or operator of the property taxed under the provisions of this act may take ...
• Specific Taxes In Lieu Of Ad Valorem Taxes - Mich. Comp. Laws Section 207.279
  The specific taxes provided for in this act shall be in lieu of all ad valorem taxes upon the property to which the specific ...
• Short Title - Mich. Comp. Laws Section 207.371
  Sec. 1. This act shall be known and may be cited as the "airport parking tax act". History: 1987, Act 248, Imd. Eff. Dec. 28, ...
• Definitions - Mich. Comp. Laws Section 207.372
  Sec. 2. As used in this act: (a) "Airport parking facility" means an area, space, garage, parking structure, or other facility upon or in which ...
• Excise Tax On Airport Parking Facility; Rate - Mich. Comp. Laws Section 207.373
  Sec. 3. There is levied upon and shall be collected from a person engaged in the business of providing an airport parking facility an excise ...
• Tax Cumulative - Mich. Comp. Laws Section 207.374
  Sec. 4. A tax levied under this act shall be in addition to any other taxes, charges, or fees imposed by law on the operator. ...
• Collection And Administration Of Tax - Mich. Comp. Laws Section 207.375
  Sec. 5. (1) An excise tax under this act shall be collected at the same time and in the same manner as the use tax ...
• Disposition Of Tax Collections; Creation Of Airport Parking Fund - Mich. Comp. Laws Section 207.376
  Sec. 6. The collections from the tax imposed under section 3(1) shall be deposited in the state treasury to the credit of the airport parking ...
• Repealed. 2002, Act 680, Eff. Mar. 31, 2003 - Mich. Comp. Laws Section 207.377
  Compiler's Notes: The repealed section pertained to distribution from airport parking fund. ...
• Distribution; Priority; "State Airports" Defined - Mich. Comp. Laws Section 207.377a
  (1) On the first day of each month, the state treasurer shall make a distribution from the fund in the following order of priority: (a) ...
• Assignment Or Pledge Of Distribution - Mich. Comp. Laws Section 207.378
  Sec. 8. (1) A qualified county may assign or pledge all or a portion of the distribution that county is eligible to receive under this ...
• Bonds Or Other Obligations - Mich. Comp. Laws Section 207.379
  Sec. 9. (1) The bonds or other obligations for which the distribution under this act has been pledged or assigned by a qualified county are ...
• Transmittal Of Assigned Or Pledged Distribution To Michigan Municipal Bond Authority Or Trustee; Advancing Payments - Mich. Comp. Laws Section 207.380
  Sec. 10. (1) If a qualified county entered into an agreement to assign all or a portion of the distribution under this act to the ...
• Appropriation - Mich. Comp. Laws Section 207.381
  Sec. 11. There is appropriated from the airport parking fund an amount sufficient to make the distributions under section 7. History: 1987, Act 248, Imd. ...
• Distribution Not Revenue From Use Or Operation Of Airport - Mich. Comp. Laws Section 207.382
  Sec. 12. The distribution received by a qualified county under this act does not constitute revenue from the use or operation of the airport located ...
• Effective Date Of Excise Taxes - Mich. Comp. Laws Section 207.383
  Sec. 13. The excise taxes imposed under this act shall take effect on January 1, 1988. History: 1987, Act 248, Imd. Eff. Dec. 28, 1987 ...
• Repealed. 1964, Act 256, Eff. Aug. 28, 1964 - Mich. Comp. Laws Section 207.407-207.409
  ...
• Unpaid Specific Tax; Interest; Penalty After Demand; Collection Suit; Proceedings; Decree; Sale; Payment - Mich. Comp. Laws Section 207.441
  Specific taxes imposed by any law of this state upon any corporation, copartnership, party, or person, that remain unpaid after the last day of ...
• Sale Proceeds Insufficient; Payment Refusal; Charter Rights Forfeited - Mich. Comp. Laws Section 207.442
  If the property so distrained cannot be sold for want of bidders, or if the property of the corporation is insufficient to pay the ...
• Failure To Report; Tax Estimate By State Treasurer; Notice - Mich. Comp. Laws Section 207.443
  If a corporation, copartnership, party, or person, doing business in this state, neglects or refuses to make a report as required by law, upon ...
• Failure To Report After Notice; Tax Collection By State Treasurer; Failure To Pay; Forfeitures - Mich. Comp. Laws Section 207.444
  If, in not less than 40 days after mailing or sending the notice, as provided in section 3, the corporation, copartnership, party, or person ...
• Appeal; Contents; Bond; Trial Proceedings; Collection Of Execution - Mich. Comp. Laws Section 207.445
  If a corporation is dissatisfied with the estimate so made by the state treasurer, as provided, it may appeal therefrom to the circuit court ...
• Lien, Time - Mich. Comp. Laws Section 207.446
  The lien of the state provided for herein, shall attach to the property of any corporation, copartnership, party or person, from and after the ...
• Property Subject To Tax Distraint And Sale - Mich. Comp. Laws Section 207.447
  All property belonging to any corporation, copartnership, party or person, whether the same shall be personal or real, shall be deemed liable to distraint ...
• Real Estate Transfer Tax; Definitions - Mich. Comp. Laws Section 207.501
  As used in this act: (a) "Treasurer" means the county treasurer. (b) "Person" means every natural person, association or corporation. Whenever used in any ...
• Instruments Executed Within State Subject To Tax - Mich. Comp. Laws Section 207.502
  (1) There is imposed, in addition to all other taxes, a tax upon the following written instruments executed within this state when said instrument is ...
• Instruments Executed Outside State Subject To Tax - Mich. Comp. Laws Section 207.503
  There is imposed, in addition to all other taxes, a tax upon all written instruments of the kinds described in section 2 executed without ...
• Rate Of Tax; Statement On Face Of Written Instrument; Affidavit - Mich. Comp. Laws Section 207.504
  The tax shall be at the rate of 55 cents in a county with a population of less than 2,000,000 and not more than ...
• Exemptions - Mich. Comp. Laws Section 207.505
  The following instruments and transfers shall be exempt from this act: (a) Instruments where the value of the consideration is less than $100.00. (b) ...
• Bankruptcy Or Insolvency Proceedings; Transfer To Receivers - Mich. Comp. Laws Section 207.506
  No tax shall be imposed by this act upon any written instrument which conveys property or any interest therein to any receiver, administrator or ...
• Documentary Stamps; Purchase, Methods Of Affixation, Cancellation - Mich. Comp. Laws Section 207.507
  The tax imposed by this act shall be evidenced by the affixing of a documentary stamp or stamps to every instrument subject to the ...
• Preparation Of Stamps; Duty Of Treasurer, Use Of Tax Meter Machine - Mich. Comp. Laws Section 207.508
  The state treasurer shall prescribe and prepare for use by the county treasurer, adhesive stamps of such denominations and quantities as shall be necessary ...
• Revenue, Disposition; Credit To General Fund - Mich. Comp. Laws Section 207.509
  All revenue received under this act shall be deposited in the treasury of the county where the tax is collected to the credit of ...
• Tax To Be Paid Only Once; Exemptions; New Consideration - Mich. Comp. Laws Section 207.510
  It is the intent of this act that the tax imposed by this act be paid only once. No tax shall be imposed on ...
• Recording, Requirements; Detachment Of Affidavit; Use - Mich. Comp. Laws Section 207.511
  (a) No written instrument subject to this act shall be recorded in the office of any register of deeds of any county of this state ...
• Unlawful Acts; Penalty For Violations - Mich. Comp. Laws Section 207.512
  (1) It shall be unlawful for any person to: (a) Fraudulently cut, tear or remove from a document any documentary stamp. (b) Fraudulently affix to ...
• Effective Date - Mich. Comp. Laws Section 207.513
  This act shall take effect immediately upon the repeal of the tax imposed by and paid to the United States on real estate transfer ...
• Short Title - Mich. Comp. Laws Section 207.521
  This act shall be known and may be cited as the "state real estate transfer tax act". History: 1993, Act 330, Eff. Apr. 1, ...
• Definitions - Mich. Comp. Laws Section 207.522
  As used in this act: (a) "Person" means an individual, partnership, corporation, limited liability company, association, governmental entity, or other legal entity. If used ...
• Written Instruments Subject To Tax; Person Liable For Tax - Mich. Comp. Laws Section 207.523
  (1) There is imposed, in addition to all other taxes, a tax upon the following written instruments executed within this state when the instrument is ...
• Written Instruments Executed Outside Of State - Mich. Comp. Laws Section 207.524
  There is imposed, in addition to all other taxes, a tax upon all written instruments described in section 3 executed outside of this state ...
• Tax Rate; Statement Of Total Value Of Real Property Being Transferred; Affidavit; Value Of Real And Personal Property Stated Separately - Mich. Comp. Laws Section 207.525
  (1) Beginning on January 1, 1995, except as otherwise provided in this section, the tax imposed under sections 3 and 4 is levied at the ...
• Written Instruments And Transfers Of Property Exempt From Tax - Mich. Comp. Laws Section 207.526
  The following written instruments and transfers of property are exempt from the tax imposed by this act: (a) A written instrument in which the ...
• Bankruptcy Or Insolvency Proceeding; Exemption From Tax - Mich. Comp. Laws Section 207.527
  A tax is not imposed by this act upon a written instrument that conveys or transfers property or an interest in the property to ...
• Stamp As Evidence Of Tax Payment; Other Methods Of Cancellation - Mich. Comp. Laws Section 207.528
  (1) Except as provided in section 9, the payment of the tax imposed by this act shall be evidenced by the affixing of a documentary ...
• Stamps; Prescribing And Preparing For Use; Requisition Of Stamps By County Treasurer; Use Of Tax Meter Machine; Alternative Means - Mich. Comp. Laws Section 207.529
  (1) The treasurer shall prescribe and prepare for use by a county treasurer adhesive stamps of the denominations and quantities that are necessary for the ...
• Disposition Of Tax - Mich. Comp. Laws Section 207.530
  The tax imposed under this act shall be collected by the county treasurer and deposited with the treasurer as provided in this section. By ...
• Crediting Tax Proceeds - Mich. Comp. Laws Section 207.531
  The treasurer shall credit the proceeds of the tax collected by county treasurers under this act to the state treasury to the credit of ...
• Payment Of Tax; Written Instruments Not Subject To Tax - Mich. Comp. Laws Section 207.532
  (1) The tax imposed by this act shall be paid only once. A tax shall not be imposed on a written instrument that transfers property ...
• Recording Written Instruments; Stamps Required; Reason For Exemption To Be Stated On Written Instrument; Effect Of Noncompliance With Act; Use And Disclosure Of Affidavit - Mich. Comp. Laws Section 207.533
  (1) A written instrument subject to the tax imposed by this act shall not be recorded in the office of the register of deeds of ...
• Prohibited Conduct; Violation As Misdemeanor - Mich. Comp. Laws Section 207.534
  (1) A person shall not do any of the following: (a) Fraudulently cut, tear, or remove a documentary stamp from a written instrument. (b) Fraudulently ...
• Tax In Addition To And Collected With Tax Imposed Under SS 207.501 To 207.513 - Mich. Comp. Laws Section 207.535
  The tax imposed under this act is in addition to and may be collected with the tax imposed under Act No. 134 of the ...
• Administration Of Act - Mich. Comp. Laws Section 207.536
  This act shall be administered by the revenue division of the department of treasury under Act No. 122 of the Public Acts of 1941, ...
• Conditional Effective Date - Mich. Comp. Laws Section 207.537
  This act shall not take effect unless Senate Joint Resolution S is submitted to the voters and the following bills are enacted into law: ...
• Meanings Of Certain Words And Phrases - Mich. Comp. Laws Section 207.551
  The words and phrases defined in sections 2 and 3 have the meanings respectively ascribed to them for the purposes of this act. History: ...
• Definitions - Mich. Comp. Laws Section 207.552
  (2) "Facility" means either a replacement facility, a new facility, or, if applicable by its usage, a speculative building. (3) "Replacement facility" means 1 of ...
• Additional Definitions - Mich. Comp. Laws Section 207.553
  (2) "Industrial development district" means an area established by a local governmental unit as provided in section 4. (3) "Industrial facility tax" means the specific ...
• Plant Rehabilitation District Or Industrial Development District; Establishment; Number Of Parcels; Filing; Notice; Hearing; Finding And Determination; District Established By Township; Industrial Property As Part Of Industrial Development District Or Plant Rehabilitation District Also Part Of Tax Increment District; Termination; Notice - Mich. Comp. Laws Section 207.554
  (2) The legislative body of a local governmental unit may establish a plant rehabilitation district or an industrial development district on its own initiative or ...
• Application For Industrial Exemption Certificate; Filing; Contents; Notice To Assessing And Taxing Units; Hearing; Application Fee - Mich. Comp. Laws Section 207.555
  (1) After the establishment of a district, the owner or lessee of a facility may file an application for an industrial facilities exemption certificate with ...
• Application For Industrial Facilities Exemption Certificate; Approval Or Disapproval; Appeal - Mich. Comp. Laws Section 207.556
  The legislative body of the local governmental unit, not more than 60 days after receipt by its clerk of the application, shall by resolution ...
• Determination By Commission; Issuance Of Industrial Facilities Exemption Certificate; Notice Of Application; Concurrence; Effective Date Of Certificate; Mailing And Filing Of Certificate; Notice Of Refusal To Issue Certificate; Failure Of Commission To Receive Application; Certificate Beginning December 30, 2002 And Ending December 30, 2009; Retroactive Amendment Of Certificate - Mich. Comp. Laws Section 207.557
  (2) The commission shall send an industrial facilities exemption certificate, when issued, by certified mail to the applicant, and a certified copy by certified mail ...
• Cost Of Facility Exceeding Certain Amount Of State Equalized Value - Mich. Comp. Laws Section 207.557a
  If, after reviewing the application described in section 7, the commission determines that the cost of the facility exceeds $150,000,000.00 of state equalized value, ...
• Exemption Of Facility And Certain Persons From Ad Valorem Taxes - Mich. Comp. Laws Section 207.558
  A facility or that portion of a facility described in section 7a, for which an industrial facilities exemption certificate is in effect, but not ...
• Finding And Determination In Resolution Approving Application For Certificate; Valuation Requiring Separate Finding And Statement; Compliance With Certain Requirements As Condition To Approval Of Application And Granting Of Certificate; Demolition, Sale, Or Transfer Of Obsolete Industrial Property; Certificate Applicable To Speculative Building; Procedural Information; Failure Of Commission To Receive Application; Replacement Facility; Property Owned Or Operated By Casino; Issuance Of Certificate Ending December 30, 2010 - Mich. Comp. Laws Section 207.559
  (2) Except for an application for a speculative building, which is governed by subsection (4), the legislative body of the local governmental unit shall not ...
• Annual Determination Of Value Of Facility - Mich. Comp. Laws Section 207.560
  (1) The assessor of each city or township in which there is a speculative building, new facility, or replacement facility with respect to which 1 ...
• Industrial Facility Tax; Payment; Disbursements; Allocation; Receipt Or Retention Of Tax Payment By Local Or Intermediate School District; Disposition Of Amount Disbursed To Local School District; Facility Located In Renaissance Zone; Building Or Facility Owned Or Operated By Qualified Start-Up Business - Mich. Comp. Laws Section 207.561
  (1) Except as provided in subsections (6) and (7), there is levied upon every owner of a speculative building, a new facility, or a ...
• Failure To Pay Tax Applicable To Personal Property; Seizure And Sale Of Personal Property; Civil Action; Jeopardy Assessment; Disbursement - Mich. Comp. Laws Section 207.562
  (1) If the industrial facility tax applicable to personal property is not paid within the time permitted by law for payment without penalty of taxes ...
• Tax Applicable To Real Property As Lien; Automatic Termination Of Exemption Certificate; Affidavit - Mich. Comp. Laws Section 207.563
  (2) On or after the December 31 next following the expiration of 60 days after the service upon the owner of a certificate of nonpayment ...
• Industrial Facility Tax; Amount Of Tax; Determination; Reduction - Mich. Comp. Laws Section 207.564
  (2) The amount of the industrial facility tax, in each year for a new facility or a speculative building for which an industrial facilities exemption ...
• Reduction Of Mills Used To Calculate Tax Under Mcl 207.564(3); Exception - Mich. Comp. Laws Section 207.564a
  History: Add. 1993, Act 334, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 266, Imd. Eff. July 6, 1994 ;-- Am. 2007, Act 39, ...
• Repealed. 1994, Act 266, Imd. Eff. July 6, 1994 - Mich. Comp. Laws Section 207.564b
  Compiler's Notes: The repealed section pertained to determination of tax for which industrial facility exemption certificate effective.Popular Name: Act 198 ...
• Revocation Of Exemption Certificate; Request; Grounds; Notice; Hearing; Order; Effective Date; Revocation Of Certificate Issued For Speculative Building - Mich. Comp. Laws Section 207.565
  (1) Upon receipt of a request by certified mail to the commission by the holder of an industrial facilities exemption certificate requesting revocation of the ...
• Duration Of Industrial Facilities Exemption Certificate; Date Of Issuance Of Certificate Of Occupancy - Mich. Comp. Laws Section 207.566
  Sec. 16. (1) Unless earlier revoked as provided in section 15, an industrial facilities exemption certificate shall remain in force and effect for a period ...
• Industrial Facilities Exemption Certificate; Provisions - Mich. Comp. Laws Section 207.566a
  If an industrial facilities exemption certificate for a replacement facility, a new facility, or a speculative building becomes effective after December 31, 1995, for ...
• Assessment Of Real And Personal Property Comprising Facility; Notice Of Determination - Mich. Comp. Laws Section 207.567
  (1) The assessor of each city or township in which is located a facility with respect to which an industrial facilities exemption certificate is in ...
• Rules - Mich. Comp. Laws Section 207.568
  The commission may promulgate rules as it deems necessary for the administration of this act pursuant to Act No. 306 of the Public Acts ...
• Form And Contents Of Exemption Certificate - Mich. Comp. Laws Section 207.569
  An industrial facilities exemption certificate shall be in the form the commission determines but shall contain: (a) A legal description of the real property ...
• Appeal - Mich. Comp. Laws Section 207.570
  A party aggrieved by the issuance or refusal to issue, revocation, transfer, or modification of an industrial facilities exemption certificate may appeal from the ...
• Transfer And Assignment Of Industrial Facilities Exemption Certificate - Mich. Comp. Laws Section 207.571
  (1) An industrial facilities exemption certificate may be transferred and assigned by the holder of the industrial facilities exemption certificate to a new owner or ...
• Industrial Facilities Exemption Certificate; Requirements For Approval And Issuance - Mich. Comp. Laws Section 207.572
  A new industrial facilities exemption certificate shall not be approved and issued under this act after April 1, 1994, unless a written agreement is ...
• Definitions - Mich. Comp. Laws Section 207.601
  As used in this act: (a) "Commercial housing facilities exemption certificate" means a certificate issued pursuant to sections 3, 4, and 5. (b) "Commission" ...
• Approval Of Certificate; Condition - Mich. Comp. Laws Section 207.602
  A local governmental unit, by resolution of its legislative body, may approve commercial housing facilities exemption certificates, if at the time of adoption of ...
• Application For Certificate; Filing; Form; Contents; Notice; Hearing - Mich. Comp. Laws Section 207.603
  (1) The owner or lessee of a new facility may file an application for a commercial housing facilities exemption certificate with the clerk of the ...
• Application For Certificate; Approval Or Disapproval - Mich. Comp. Laws Section 207.604
  The legislative body of the local governmental unit, not more than 60 days after receipt by its clerk of the application, by resolution shall ...
• Certificate; Determination Prior To Issuance; Concurrence Of Department Of Commerce; Effective Date; Mailing; Filing; Notice - Mich. Comp. Laws Section 207.605
  (1) Not later than 60 days after receipt of an approved application, the commission shall determine whether the structure is to be used primarily as ...
• Exemptions From Ad Valorem Real And Personal Property Taxes; Determination, Collection, Assessment, And Disbursement Of Commercial Housing Facilities Tax; Lien; Waiver - Mich. Comp. Laws Section 207.606
  (1) A new facility for which a commercial housing facilities exemption certificate is in effect, but not the land on which the new facility is ...
• Resolution Approving Application For Certificate; Finding; Determination; Statement; Requirements - Mich. Comp. Laws Section 207.607
  (1) The legislative body of the local governmental unit, in its resolution approving an application for a commercial housing facilities exemption certificate, shall set forth ...
• Assessor; Determining Value Of New Facility - Mich. Comp. Laws Section 207.608
  The assessor of each city or township in which there is a new facility for which 1 or more commercial housing facilities exemption certificates ...
• Revocation Of Certificate; Request; Notice; Hearing; Order - Mich. Comp. Laws Section 207.609
  (1) Upon receipt of a request by certified mail to the commission by the holder of a commercial housing facilities exemption certificate requesting revocation of ...
• Duration Of Certificate; Date Of Issuance Of Certificate Of Occupancy - Mich. Comp. Laws Section 207.610
  (1) Unless earlier revoked as provided in section 9, a commercial housing facilities exemption certificate shall remain in effect for a period to be determined ...
• Assessor; Determining Assessment Of Real And Personal Property; Information; Notice - Mich. Comp. Laws Section 207.611
  (1) The assessor of each city or township in which is located a new facility for which a commercial housing facilities exemption certificate is in ...
• Rules - Mich. Comp. Laws Section 207.612
  The commission may promulgate rules necessary for the administration of this act pursuant to Act No. 306 of the Public Acts of 1969, as ...
• Form And Contents Of Certificate - Mich. Comp. Laws Section 207.613
  A commercial housing facilities exemption certificate shall be in the form the commission determines and shall contain: (a) A legal description of the real ...
• Appeal - Mich. Comp. Laws Section 207.614
  A party aggrieved by the issuance, refusal to issue, revocation, transfer, or modification of a commercial housing facilities exemption certificate may appeal from the ...
• Transfer And Assignment Of Certificate; Approval; Notice; Hearing - Mich. Comp. Laws Section 207.615
  A commercial housing facilities exemption certificate may be transferred and assigned by its holder to a new owner or lessee of the new facility ...
• Short Title - Mich. Comp. Laws Section 207.621
  This act shall be known and may be cited as the "state convention facility development act". History: 1985, Act 106, Imd. Eff. July 30, ...
• Legislative Finding - Mich. Comp. Laws Section 207.622
  The legislature of this state finds that there exists in this state a continuing need for programs to promote tourism and convention business in ...
• Definitions - Mich. Comp. Laws Section 207.623
  (a) "Accommodations" means the room or other space provided to transient guests for dwelling, lodging, or sleeping, including furnishings and other accessories in a facility ...
• Excise Tax; Rates; Exemption - Mich. Comp. Laws Section 207.624
  (1) There is hereby levied upon and there shall be collected from any person engaged in the business of providing accommodations to transient guests in ...
• Excise Tax; Time And Manner Of Collection; Administration Of Tax - Mich. Comp. Laws Section 207.625
  (1) The excise tax shall be collected at the same time and in the same manner as the use tax pursuant to the use tax ...
• Tax Cumulative - Mich. Comp. Laws Section 207.626
  The excise tax imposed and levied by the state pursuant to this act shall be in addition to any other taxes, charges, or fees ...
• State Convention Facility Development Fund; Creation; Disposition Of Collections; Use Of Fund; Contract Requirement - Mich. Comp. Laws Section 207.628
  (2) The convention facility development fund shall be distributed for certain state purposes and to local governmental units for use only for 1 or more ...
• Distribution Of Fund; "Qualified Local Governmental Unit" Defined; State Sports Tourism Fund; Distribution For Super Bowl Xl Activities; Transfer Of Amount To General Fund - Mich. Comp. Laws Section 207.629
  (2) Notwithstanding the distributions provided by subsection (1), if a local governmental unit becomes a qualified local governmental unit entitled to receive distributions from the ...
• Distribution Of Money Remaining In Fund; Substance Abuse Treatment; Quarterly Distributions - Mich. Comp. Laws Section 207.630
  (2) Money in the convention facility development fund shall be distributed as provided in subsection (4) in the following order of priority in the following ...
• Refunding Bonds, Obligations, Or Other Evidences Of Indebtedness; Purposes For Issuance; Dedication Of Tax Distributions From Convention Facility Development Fund; Determination By State Treasurer; Effect Of Unlawful Expenditure - Mich. Comp. Laws Section 207.631
  (1) Refunding bonds, obligations, or other evidences of indebtedness described in subsection (2) are issued subject to the revised municipal finance act, 2001 PA 34, ...
• Transmitting Payment To Trustee Or Trustees For Bonds, Obligations, Or Other Evidences Of Indebtedness; Prohibition; Exception - Mich. Comp. Laws Section 207.632
  (1) Subject to approval pursuant to section 11, a local governmental unit may assign or pledge all or a portion of the distribution of taxes ...
• When Pledge Effective, Valid, And Binding; Lien Of Pledge; Filing Or Recording Of Instrument Creating Pledge; Construction Of Section - Mich. Comp. Laws Section 207.633
  (1) Any pledge of the distributions of the tax imposed under this act shall be effective, valid, and binding from the time when the pledge ...
• Bonds, Obligations, Or Other Evidences Of Indebtedness Not Debt, Liability, Or Obligation Of State; Payment Or Refunding; Statement - Mich. Comp. Laws Section 207.634
  Bonds, obligations, or other evidences of indebtedness of the local governmental unit issued for the purposes specified in this act shall not be in ...
• State Pledge And Agreement; Construction Of Section - Mich. Comp. Laws Section 207.635
  (1) The state pledges to and agrees with the holders of bonds, obligations, or other evidences of indebtedness issued by a local governmental unit in ...
• Liberal Construction - Mich. Comp. Laws Section 207.636
  This act shall be construed liberally to effectuate the legislative intent and purposes of this act as complete and independent authority for the performance ...
• Powers Cumulative - Mich. Comp. Laws Section 207.637
  The powers conferred in this act upon any county or local governmental unit shall be in addition to any other powers the county or ...
• Annual Appropriation - Mich. Comp. Laws Section 207.638
  There is appropriated each year from the convention facility development fund an amount sufficient to make the distributions under section 9. History: 1985, Act ...
• Effective Date Of Excise Tax - Mich. Comp. Laws Section 207.639
  The excise tax imposed pursuant to this act shall take effect on the first day of the calendar month, but not less than 29 ...
• Duration Of Tax - Mich. Comp. Laws Section 207.640
  The tax imposed by this act shall not be levied after December 31, 2015. History: 1985, Act 106, Imd. Eff. July 30, 1985 ...
• Short Title - Mich. Comp. Laws Section 207.651
  This act shall be known and may be cited as the "commercial redevelopment act". History: 1978, Act 255, Imd. Eff. June 21, 1978 Compiler's ...
• Meanings Of Words And Phrases - Mich. Comp. Laws Section 207.652
  For the purposes of this act, the words and phrases defined in sections 3 and 4 have the meanings ascribed to them in those ...
• Definitions; C To F - Mich. Comp. Laws Section 207.653
  (1) "Commercial facilities tax" means the specific tax levied under this act. (2) "Commercial facilities exemption certificate" means a certificate issued pursuant to section 8. ...
• Definitions; L To S - Mich. Comp. Laws Section 207.654
  (1) "Local governmental unit" means a city, village, or township. (2) "New facility" means new commercial property other than a replacement facility to be built ...
• Commercial Redevelopment District; Establishment; Resolution; Notice; Hearing; Finding And Determination; Applicability Of District Established By Township; Exemption Of Restored Facility; Commercial Property Included As Part Of Commercial Redevelopment District Also Part Of Tax Increment District - Mich. Comp. Laws Section 207.655
  (1) A local governmental unit, by resolution of its legislative body, may establish a commercial redevelopment district, which may consist of 1 or more parcels ...
• Application For Commercial Facilities Exemption Certificate; Filing; Contents; Notice; Hearing; Determination Of State Equalized Valuation Of Property Owned By Local Governmental Unit On June 21, 1978, And Subsequently Conveyed To Private Owner And Zoned Commercial - Mich. Comp. Laws Section 207.656
  (1) The owner or lessee of a facility may file an application for a commercial facilities exemption certificate with the clerk of the local governmental ...
• Application For Commercial Facilities Exemption Certificate; Approval Or Disapproval - Mich. Comp. Laws Section 207.657
  The legislative body of the local governmental unit, not more than 60 days after receipt of the application by the clerk, shall by resolution ...
• Commercial Facilities Exemption Certificate; Issuance; Contents; Effective Date; Filing; Record - Mich. Comp. Laws Section 207.658
  (1) Following approval of the application by the legislative body of the local governmental unit, the clerk of the local governmental unit shall issue to ...
• Exemption From Ad Valorem Property Taxes; Duration Of Certificate; Review And Extension Of Certificate; Limitation; Date Of Issuance Of Certificate Of Occupancy; Basis Of Review - Mich. Comp. Laws Section 207.659
  (1) A facility for which a commercial facilities exemption certificate is in effect, but not the land on which the facility is located or to ...
• Finding And Statement As To State Equalized Valuation Of Property Proposed To Be Exempt; Requirements For Exemption Certificate - Mich. Comp. Laws Section 207.660
  (1) If the state equalized valuation of property proposed to be exempt pursuant to an application under consideration, considered together with the aggregate state equalized ...
• Valuation Of Facilities And Property By Assessor - Mich. Comp. Laws Section 207.661
  The assessor of each city or township in which there is a restored facility, a new facility or a replacement facility with respect to ...
• Commercial Facilities Tax; Levy; Amount; Collection, Disbursement, And Assessment Of Tax; Allocation; Payment To State Treasury And Credit To State School Aid Fund; Copy Of Amount Of Disbursement; Facility Located In Renaissance Zone; "Casino" Defined - Mich. Comp. Laws Section 207.662
  (1) Except as provided in subsection (9), there is levied upon every owner of a new, replacement, or restored facility to which a commercial facilities ...
• Repealed. 1994, Act 368, Imd. Eff. Dec. 27, 1994 - Mich. Comp. Laws Section 207.662a
  Compiler's Notes: The repealed section pertained to commercial redevelopment district for property classified as commercial property. ...
• Tax As Lien Upon Real Property; Certificate Of Nonpayment And Affidavit Required For Proceedings Upon Lien - Mich. Comp. Laws Section 207.663
  The amount of the tax applicable to real property, until paid, shall be a lien upon the real property to which the certificate is ...
• Grounds For Revocation Of Exemption - Mich. Comp. Laws Section 207.664
  The legislative body of the local governmental unit may revoke the exemption if it finds that the completion of the facility has not occurred ...
• Transfer Or Assignment Of Certificate; Approval; Notice And Hearing - Mich. Comp. Laws Section 207.665
  A commercial facilities exemption certificate may be transferred and assigned by the holder of the certificate to a new owner or lessee of the ...
• Report On Status Of Exemption - Mich. Comp. Laws Section 207.666
  Each governmental unit granting a commercial redevelopment exemption not later than October 15 each year shall report to the commission on the status of ...
• Report On Utilization Of Commercial Redevelopment Districts; Economic Analysis Of Costs And Benefits - Mich. Comp. Laws Section 207.667
  (1) The department of commerce annually shall prepare and submit to the taxation and economic development and energy committees of the house of representatives and ...
• Limitation On New Exemptions; Continuation Of Exemption - Mich. Comp. Laws Section 207.668
  A new exemption shall not be granted under this act after December 31, 1985, but an exemption then in effect shall continue until the ...
• Short Title - Mich. Comp. Laws Section 207.701
  This act shall be known and may be cited as the "technology park development act". History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ...
• Meanings Of Words And Phrases - Mich. Comp. Laws Section 207.702
  For the purposes of this act, the words and phrases defined in sections 3 and 4 have the meanings ascribed to them in those ...
• Definitions; D To P - Mich. Comp. Laws Section 207.703
  (1) "Department" means the department of treasury. (2) "Facility" means property to be located in a technology park district. (3) "Local governmental unit" means a ...
• Definitions; S, T - Mich. Comp. Laws Section 207.704
  (1) "State equalized valuation" means the valuation determined under Act No. 44 of the Public Acts of 1911, being sections 209.1 to 209.8 of the ...
• Technology Park District; Establishment; Composition; Requirements; Resolution; Filing Written Request; Alteration Of Boundaries; Public Hearing; Notice; District Established By Township; Land Included As Part Of District - Mich. Comp. Laws Section 207.705
  (1) A local governmental unit, by resolution of its legislative body, may establish 1 technology park district or, if subdivision (a) is not applicable, may ...
• Application For Technology Park Facilities Exemption Certificate; Filing; Contents; Notification Of Assessor And Legislative Body; Public Hearing; Notice - Mich. Comp. Laws Section 207.706
  (1) Following the establishment of a district, the owner of record of a facility or, if an existing lease provides for the direct payment of ...
• Approval Or Disapproval Of Application; Resolution - Mich. Comp. Laws Section 207.707
  Not more than 60 days after receipt of the application for a certificate by the clerk, the legislative body of the local governmental unit ...
• District Or Exemption Certificate; Approval Or Disapproval; Effective Date Of Exemption Certificate; Appeal - Mich. Comp. Laws Section 207.707a
  (1) After June 30, 1990, the establishment of a district under section 5 and the approval or disapproval of an exemption certificate under section 7 ...
• Certificate; Issuance; Form; Contents; Effective Date; Filing; Record - Mich. Comp. Laws Section 207.708
  (1) After approval of the application for a certificate by the legislative body of the local governmental unit and the department, the clerk of the ...
• Exemption From Ad Valorem Real And Personal Property Taxes; Duration Of Certificate; Review; Extension; Commencement And Termination Of Certificate; Date Of Issuance Of Certificate Of Occupancy; Basis Of Review - Mich. Comp. Laws Section 207.709
  (1) For the period during which the certificate is in effect, a facility for which a certificate is in effect, but not the land on ...
• State Equalized Valuation; Finding; Statement; Requirements For Approval Of Application - Mich. Comp. Laws Section 207.710
  (1) If the state equalized valuation of the property proposed to be exempt pursuant to an application under consideration, considered together with the aggregate state ...
• Annual Valuation Of Facility; Duties Of Assessor - Mich. Comp. Laws Section 207.711
  The assessor of a local governmental unit in which is located a facility for which 1 or more certificates are in force shall annually ...
• Technology Park Facilities Tax; Levy; Amount; Collection, Disbursement, And Assessment Of Tax; Payment; Copy Of Amount Of Disbursement; Facility Located In Renaissance Zone; Facility Of Qualified Start-Up Business - Mich. Comp. Laws Section 207.712
  (1) Except as provided in subsections (8) and (9), there is levied upon every owner of record and every user or occupant, if known, of ...
• Technology Park Facilities Tax; Failure To Pay; Remedies; Tax As Lien; Enforcement; Disbursement Of Tax And Interest - Mich. Comp. Laws Section 207.713
  (1) If a technology park facilities tax applicable to personal property is not paid within the time permitted by law for payment of taxes without ...
• Revocation Of Certificate; Grounds; Effect Of Noncompliance - Mich. Comp. Laws Section 207.714
  (1) The legislative body of the local governmental unit, by resolution, may revoke a certificate if it finds any of the following: (a) Completion of ...
• Transfer Of Certificate; Filing Application For Approval - Mich. Comp. Laws Section 207.715
  (1) A holder of a certificate may transfer the certificate as provided in this section. (2) If the holder of a certificate is an owner ...
• Status Of Certificate; Report - Mich. Comp. Laws Section 207.716
  Each local governmental unit granting a certificate shall report to the department not later than October 15 of each year regarding the status of ...
• Analyses Of Costs And Benefits - Mich. Comp. Laws Section 207.717
  After this act has been in effect for 4 years, the departments of commerce and of treasury shall jointly prepare and submit to the ...
• Exemptions; Submission Of Analyses Of Costs And Benefits - Mich. Comp. Laws Section 207.718
  (1) A new exemption shall not be granted under this act after December 31, 1993, but an exemption then in effect shall continue until expiration ...
• Definitions - Mich. Comp. Laws Section 207.751
  As used in this act: (a) "Accommodations" means the room or other space provided for sleeping, including furnishings and other accessories in the room ...
• Municipal Excise Tax On Certain Businesses; Maximum Rate; Ordinance; Question Presented To Voters; Expiration Of Excise Tax; Initiative And Referendum; Limitation - Mich. Comp. Laws Section 207.752
  (1) The governing body of an eligible municipality, by ordinance, may levy, assess, and collect an excise tax on the privilege of operating the following ...
• Violation Of SS 168.1 To 168.992 Applicable To Petitions; Penalties - Mich. Comp. Laws Section 207.752a
  A petition under section 2, including the circulation and signing of the petition, is subject to section 488 of the Michigan election law, 1954 ...
• Ordinance; Required Provisions - Mich. Comp. Laws Section 207.753
  The ordinance adopted pursuant to section 2 shall provide for the following: (a) The rates of the tax. (b) The manner of imposition of ...
• Administration And Collection Of Excise Tax; Agreement With State Treasurer; Remittance To Municipality; Ordinance Provisions; Confidentiality Of Taxpayer Information; Violation; Penalties - Mich. Comp. Laws Section 207.754
  (1) The chief executive officer and the state treasurer may enter into an agreement providing that the tax imposed pursuant to this act be administered ...
• Excise Tax Levied In Addition To Other Lawful Taxes - Mich. Comp. Laws Section 207.755
  The excise tax levied under this act is in addition to any other taxes, charges, or fees and may be levied notwithstanding any other ...
• Disposition And Use Of Excise Tax Revenues - Mich. Comp. Laws Section 207.756
  The revenues from the tax imposed under this act shall be deposited in a special fund and shall be used and may be pledged ...
• Entering Into Contract For Lease Of Stadium Or Convention Facility Payable From Excise Tax Revenues; Conditions - Mich. Comp. Laws Section 207.757
  An eligible municipality imposing an excise tax pursuant to this act shall not enter into a contract for lease of a stadium or convention ...
• Legislative Intent - Mich. Comp. Laws Section 207.758
  (1) It is the intent of this legislature that state funds shall not be used for the construction, maintenance, or operation of stadia or convention ...
• Repeal Of SS 141.851 To 141.855 - Mich. Comp. Laws Section 207.759
  Act No. 232 of the Public Acts of 1971, being sections 141.851 to 141.855 of the Michigan Compiled Laws, is repealed. History: 1991, Act ...
• Short Title - Mich. Comp. Laws Section 207.771
  This act shall be known and may be cited as the "neighborhood enterprise zone act". History: 1992, Act 147, Imd. Eff. July 16, 1992 ...
• Definitions - Mich. Comp. Laws Section 207.772
  (a) "Commission" means the state tax commission created by 1927 PA 360, MCL 209.101 to 209.107. (b) "Condominium unit" means that portion of a structure ...
• Neighborhood Enterprise Zone; Designation By Resolution; Notice; Finding Of Consistency; Statement; Housing Inspection Ordinance; Public Hearing; Determining True Cash Value; Limitations On Total Acreage; Passage, Amendment, Or Repeal Of Resolution - Mich. Comp. Laws Section 207.773
  (2) The total acreage of the neighborhood enterprise zones containing only new facilities or rehabilitated facilities or any combination of new facilities or rehabilitated facilities ...
• Neighborhood Enterprise Zone Certificate; Application; Filing; Manner And Form; Contents; Effective Date Of Certificate; Conditions - Mich. Comp. Laws Section 207.774
  (2) An application may be filed after a building permit is issued only if 1 or more of the following apply: (a) For the rehabilitation ...
• Neighborhood Enterprise Zone Certificate; Application; Approval - Mich. Comp. Laws Section 207.775
  Not more than 60 days after receipt by its clerk of an application under section 4, the governing body of the local governmental unit ...
• Homestead Facility Or New Or Rehabilitated Facility; Determination Of Compliance With Act; Issuance And Filing Of Certificate; Maintenance Of Record; Notice Of Refusal - Mich. Comp. Laws Section 207.776
  History: 1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 2005, Act 338, Imd. Eff. Jan. 3, 2006 ...
• Neighborhood Enterprise Zone Certificate; Requirements For Issuance - Mich. Comp. Laws Section 207.777
  (2) The commission shall not issue a neighborhood enterprise zone certificate for a rehabilitated facility unless the rehabilitated facility meets the requirements of the definition ...
• Neighborhood Enterprise Zone Certificate; Form And Contents - Mich. Comp. Laws Section 207.778
  (a) A legal description of the real property on which the new facility is to be located or the legal description of the homestead facility ...
• Neighborhood Enterprise Zone Tax; Exemption From Ad Valorem Real Property Taxes; Determination Of Amount; Payment; Disbursement; Distribution To Intermediate School Districts; Payment To State Treasury; Tax As Lien; Continuance Of Certificate; Condition; Collection As Delinquent Tax; Facility Located In Renaissance Zone - Mich. Comp. Laws Section 207.779
  (2) A homestead facility, a new facility, or a rehabilitated facility for which a neighborhood enterprise zone certificate is in effect, but not the land ...
• Neighborhood Enterprise Zone Certificate; Effective Date; Filing; Affidavit Of Occupancy By Owner As Principal Residence - Mich. Comp. Laws Section 207.780
  (a) For a new facility, a certificate of occupancy. (b) For a rehabilitated facility, a certificate that the improvements meet minimum local building code standards ...
• Revocation, Expiration, Or Extension Of Certificate; Rescission Of Revocation - Mich. Comp. Laws Section 207.781
  (2) The certificate shall expire if the owner fails to complete the filing requirements under section 10 within 2 years of the date the certificate ...
• Duration Of Certificate - Mich. Comp. Laws Section 207.782
  (2) If a rehabilitated facility was sold before December 29, 1994 and a certificate was in effect for that facility at the time of the ...
• Determination Of Assessed Valuation Of Property Benefiting From Certificate And Ad Valorem Property Tax That Would Have Been Paid; Notice - Mich. Comp. Laws Section 207.783
  (2) After making the determinations under subsection (1), the assessor shall send annually notification of those determinations to the Michigan enterprise zone authority and the ...
• List Of Local Governmental Units Certified As Meeting Criteria - Mich. Comp. Laws Section 207.784
  The Michigan enterprise zone authority created under the enterprise zone act, Act No. 224 of the Public Acts of 1985, being sections 125.2101 to ...
• Report Of Costs And Benefits - Mich. Comp. Laws Section 207.785
  Beginning October 1, 1993, and on October 1 every 2 years after 1993, the Michigan enterprise zone authority and the department of treasury jointly ...
• Rules - Mich. Comp. Laws Section 207.786
  The commission may promulgate rules it considers necessary for the administration of this act pursuant to the administrative procedures act of 1969, Act No. ...
• Repealed. 2001, Act 217, Imd. Eff. Dec. 28, 2001 - Mich. Comp. Laws Section 207.787
  Compiler's Notes: The repealed section pertained to issuance of certificate after December 31, 2002. ...
• Short Title - Mich. Comp. Laws Section 207.801
  This act shall be known and may be cited as the "Michigan economic growth authority act". History: 1995, Act 24, Imd. Eff. Apr. 18, ...
• Legislative Findings - Mich. Comp. Laws Section 207.802
  The legislature finds that it is in the public interest to promote economic growth and to encourage private investment, job creation, and job upgrading ...
• Definitions - Mich. Comp. Laws Section 207.803
  (a) "Affiliated business" means a business that is 100% owned and controlled by an associated business. (b) "Associated business" means a business that owns at ...
• Michigan Economic Growth Authority; Creation Within Michigan Strategic Fund; Duties; Membership, Appointment, And Terms Of Members; Vacancy; Compensation; Expenses - Mich. Comp. Laws Section 207.804
  (2) The authority consists of the following 8 members: (a) The president of the Michigan strategic fund, or his or her designee, as chairperson of ...
• Michigan Economic Growth Authority; Powers; Quorum; Meetings; Business Conducted At Public Meeting; Confidential Information; Written Statement; Disclosure; "Financial Or Proprietary Information" Defined - Mich. Comp. Laws Section 207.805
  (1) The powers of the authority are vested in the authority members in office. Regardless of the existence of a vacancy, a majority of the ...
• Michigan Economic Growth Authority; Powers - Mich. Comp. Laws Section 207.806
  (a) To authorize eligible businesses to receive tax credits to foster job creation in this state. (b) To determine which businesses qualify for tax credits ...
• Application For Tax Credit; Written Agreement; Form - Mich. Comp. Laws Section 207.807
  (1) An eligible business may apply to the authority to enter into a written agreement which authorizes a tax credit under section 9. (2) The ...
• Agreement For Tax Credit; Determination; Requirements; Amount And Duration Of Tax Credits; Additional Requirements; Authorization Of Business; Written Agreement; Criteria; Limitation On New Agreements; Execution - Mich. Comp. Laws Section 207.808
  (a) Except as provided in subsection (5), the eligible business creates 1 or more of the following within 12 months of the expansion or location ...
• Fee Or Donation - Mich. Comp. Laws Section 207.808a
  Beginning on the effective date of the amendatory act that added this section, the authority shall not require an eligible business, as a condition ...
• Eligibility For Credits; Issuance Of Certificate - Mich. Comp. Laws Section 207.809
  (2) The authority shall issue a certificate each year to an authorized business that states the following: (a) That the eligible business is an authorized ...
• Report To Legislature - Mich. Comp. Laws Section 207.810
  (a) The total amount of capital investment attracted under this act. (b) The total number of qualified new jobs created under this act. (c) The ...
• Short Title - Mich. Comp. Laws Section 207.821
  This act shall be known and may be cited as the "Michigan next energy authority act". History: 2002, Act 593, Imd. Eff. Oct. 17, ...
• Definitions - Mich. Comp. Laws Section 207.822
  (a) "Advanced battery cell" means a rechargeable battery cell with a specific energy of not less than 80 watt hours per kilogram. (b) "Alternative energy ...
• Michigan Next Energy Authority; Creation; Powers And Duties; Contract; Records And Accounts - Mich. Comp. Laws Section 207.823
  (1) There is created by this act a public body corporate and politic known as the Michigan next energy authority. The authority shall be located ...
• Powers And Duties Of Board - Mich. Comp. Laws Section 207.824
  (1) An authority created under this act is governed by a board consisting of the members of the authority under the Michigan economic growth authority ...
• Powers And Duties Of Authority - Mich. Comp. Laws Section 207.825
  (1) Except as otherwise provided in this act, the authority may do all things necessary to implement the purposes of this act, including, but not ...
• Tax Exemption - Mich. Comp. Laws Section 207.826
  The authority created under this act shall be exempt from and shall not be required to pay taxes on property, both real and personal, ...
• Construction Of Act - Mich. Comp. Laws Section 207.827
  This act shall be construed liberally to effectuate the legislative intent and its purposes. All powers granted shall be cumulative and not exclusive and ...
• Short Title - Mich. Comp. Laws Section 207.841
  History: 2005, Act 210, Imd. Eff. Nov. 17, 2005 ...
• Definitions - Mich. Comp. Laws Section 207.842
  (a) "Commercial property" means land improvements classified by law for general ad valorem tax purposes as real property including real property assessable as personal property ...
• Commercial Rehabilitation District; Establishment By Qualified Rehabilitation District; Adoption Of Resolution; Notice And Opportunity For Hearing; Findings And Determination; Rejection - Mich. Comp. Laws Section 207.843
  (2) The legislative body of a qualified local governmental unit may establish a commercial rehabilitation district on its own initiative or upon a written request ...
• Commercial Rehabilitation Exemption Certificate; Filing Application By Owner Of Qualified Facility; Notice And Hearing - Mich. Comp. Laws Section 207.844
  (2) Upon receipt of an application for a commercial rehabilitation exemption certificate, the clerk of the qualified local governmental unit shall notify in writing the ...
• Commercial Rehabilitation Exemption Certificate; Approval Or Disapproval Of Application - Mich. Comp. Laws Section 207.845
  History: 2005, Act 210, Imd. Eff. Nov. 17, 2005 ...
• Commercial Rehabilitation Exemption Certificate; Issuance; Form; Contents; Effective Date; Maintenance Of Record And Copies - Mich. Comp. Laws Section 207.846
  (2) Following approval of the application by the legislative body of the qualified local governmental unit and the commission, the commission shall issue to the ...
• Exemption Of Qualified Facility From Tax; Duration Of Force And Effect Of Certificate; Commencement; Date Of Issuance; Extension - Mich. Comp. Laws Section 207.847
  (2) Unless earlier revoked as provided in section 12, a commercial rehabilitation exemption certificate shall remain in force and effect for a period to be ...
• Separate Filing; Contents; Compliance; Requirements - Mich. Comp. Laws Section 207.848
  (2) The legislative body of the qualified local governmental unit shall not approve an application for a commercial rehabilitation exemption certificate unless the applicant complies ...
• Determining Value Of Each Qualified Facility - Mich. Comp. Laws Section 207.849
  History: 2005, Act 210, Imd. Eff. Nov. 17, 2005 ...
• Commercial Rehabilitation Tax; Determination Of Amount; Payment; Exemption - Mich. Comp. Laws Section 207.850
  (2) The amount of the commercial rehabilitation tax, in each year, shall be determined by adding the results of both of the following calculations: (a) ...
• Lien - Mich. Comp. Laws Section 207.851
  History: 2005, Act 210, Imd. Eff. Nov. 17, 2005 ...
• Commercial Rehabilitation Exemption Certificate; Revocation - Mich. Comp. Laws Section 207.852
  History: 2005, Act 210, Imd. Eff. Nov. 17, 2005 ...
• Transfer And Assignment Of Certificate - Mich. Comp. Laws Section 207.853
  History: 2005, Act 210, Imd. Eff. Nov. 17, 2005 ...
• Status Report By Local Government - Mich. Comp. Laws Section 207.854
  History: 2005, Act 210, Imd. Eff. Nov. 17, 2005 ...
• Report To Legislature - Mich. Comp. Laws Section 207.855
  (2) After this act has been in effect for 3 years, the department shall prepare and submit to the committees of the house of representatives ...
• Exemption Not Granted After December 31, 2015 - Mich. Comp. Laws Section 207.856
  History: 2005, Act 210, Imd. Eff. Nov. 17, 2005 ...
• Short Title - Mich. Comp. Laws Section 207.1001
  This act shall be known and may be cited as the "motor fuel tax act". History: 2000, Act 403, Eff. Apr. 1, 2001 ...
• Definitions; A To E - Mich. Comp. Laws Section 207.1002
  As used in this act: (a) "Alcohol" means fuel grade ethanol or a mixture of fuel grade ethanol and another product. (b) "Blendstock" means ...
• Definitions; F To I - Mich. Comp. Laws Section 207.1003
  (a) "Fuel feedstock user" means a person who receives motor fuel for the person's own use in the manufacture or production of any substance other ...
• Definitions; K To P - Mich. Comp. Laws Section 207.1004
  (a) "Kerosene" means all grades of kerosene, including, but not limited to, the 2 grades of kerosene, No. 1-K and No. 2-K, commonly known as ...
• Definitions; R To S - Mich. Comp. Laws Section 207.1005
  (1) As used in this act: (a) "Rack" means a mechanism for delivering motor fuel from a refinery, a terminal, or a marine vessel into ...
• Definitions; T To W - Mich. Comp. Laws Section 207.1006
  As used in this act: (a) "Tank wagon" means a straight truck having 1 or more compartments other than the fuel supply tank designed ...
• Tax On Motor Fuel; Rates; Collection Or Payment; Exception; Manner And Time; Imposition Of Rate On Net Gallons; Legislative Intent; Bills Of Lading And Invoices; Identification Of Blended Product And Correct Fuel Product Code; Terminal Operator License; Requirements; Refund Request; Annual Appropriation; "Biodiesel" And "Ethanol" Defined - Mich. Comp. Laws Section 207.1008
  (a) Except as otherwise provided in subdivision (c), 19 cents per gallon on gasoline. (b) Except as otherwise provided in subdivision (d), 15 cents per ...
• Increase In Tax Rate; Report - Mich. Comp. Laws Section 207.1010
  (1) If the tax rate imposed by section 8 is increased, the increase in the tax rate shall also apply to both of the following: ...
• Imposition On Nonexempt End User; Joint And Several Liability - Mich. Comp. Laws Section 207.1012
  (1) A tax equal to the tax imposed by section 8 is imposed on a nonexempt end user upon delivery in this state of 1 ...
• Tax Remittance By Electronic Funds Transfer; Deduction For Quantity Of Gas Removed By Supplier; Payment Or Credit - Mich. Comp. Laws Section 207.1014
  (1) The department may require a supplier required to remit tax under this act to remit the tax by an electronic funds transfer acceptable to ...
• Tax Credit By Supplier In Amount Uncollected From Purchaser; Notice; Rules; Report; Identification; Limitation; Additional Credit; Remittance - Mich. Comp. Laws Section 207.1016
  (1) In computing the amount of tax due under this act, a supplier is entitled to a credit against the tax payable in the amount ...
• Motor Fuel Blended With Untaxed Products Or Materials; Tax; Applicable Rate; Remittance - Mich. Comp. Laws Section 207.1020
  (1) A person who blends motor fuel with untaxed products or materials is subject to tax on the untaxed products or materials. (2) The applicable ...
• Tax On Gasoline And Diesel Fuel In Lieu Of Other Taxes - Mich. Comp. Laws Section 207.1022
  (1) The tax imposed on gasoline shall be in lieu of all other taxes imposed or to be imposed upon the sale or use of ...
• Sale, Delivery, Use, Possession, Or Storage Of Motor Fuel; Prohibition; Exceptions; Violation As Misdemeanor - Mich. Comp. Laws Section 207.1024
  (1) Except as otherwise provided in subsection (2), a person shall not sell, deliver, possess, or store in this state, or import for sale, use, ...
• Presumption As To Use Or Consumption Of Motor Fuel On Public Roads Or Highways - Mich. Comp. Laws Section 207.1026
  (1) Except as otherwise provided in section 32, there is an irrebuttable presumption that all motor fuel delivered in this state into the fuel supply ...
• Tax On Sale Or Use Of Motor Fuel; Measurement By Gross Gallons; Time; Measurement On Net Gallons Sold By Supplier Through Terminal As 1-Time Option - Mich. Comp. Laws Section 207.1028
  (1) Except as otherwise provided in this section, the tax imposed by this act on the sale or use of motor fuel shall be measured ...
• Tax Exemption - Mich. Comp. Laws Section 207.1030
  (1) Motor fuel is exempt from the tax imposed by section 8 and the tax shall not be collected by the supplier if the motor ...
• Use Of Motor Fuel For Nontaxable Purpose; Refund - Mich. Comp. Laws Section 207.1032
  If a person pays the tax imposed by this act and uses the motor fuel for a nontaxable purpose as described in sections 33 ...
• Use Of Motor Fuel For Nonhighway Purposes; Refund Not Applicable For Snowmobile, Off-Road Vehicle, Or Certain Vessel - Mich. Comp. Laws Section 207.1033
  An end user may seek a refund for tax paid under this act on motor fuel used by the person for nonhighway purposes. However, ...
• Government Owned, Leased, Or Operated Vehicle; Refund Or Deduction On Gasoline Or Diesel Fuel Sold Tax-Free - Mich. Comp. Laws Section 207.1034
  A person may seek a refund or claim a deduction for tax paid under this act on gasoline or diesel fuel that is sold ...
• School Bus Owned, Operated, Or Leased By Educational Institution; Refund Or Deduction On Gasoline Or Diesel Fuel Sold Tax-Free - Mich. Comp. Laws Section 207.1035
  A person may seek a refund or claim a deduction for tax paid under this act on motor fuel that is sold tax-free by ...
• Tax Refund On Motor Fuel Acquired By Licensed Exporter - Mich. Comp. Laws Section 207.1036
  A licensed exporter may seek a refund for tax paid under this act on motor fuel acquired by the licensed exporter on which the ...
• Tax Refund On Motor Fuel Exported Out Of Bulk Plant In Tank Wagon; Tax Refund Or Deduction On Tax-Free K-1 Kerosene Sold Through Blocked Pump - Mich. Comp. Laws Section 207.1037
  (1) A person may seek a refund for tax paid under this act on motor fuel that the person exported out of a bulk plant ...
• Sale Of Tax-Free Undyed Diesel Fuel; Deduction - Mich. Comp. Laws Section 207.1038
  A retail diesel dealer may claim a refund for tax paid under this act on sales of undyed diesel fuel in amounts of 100 ...
• Tax Refund On Motor Fuel Or Leaded Racing Fuel Used In Husbandry Implement Or Other Nonhighway Purpose - Mich. Comp. Laws Section 207.1039
  History: 2000, Act 403, Eff. Apr. 1, 2001 ;-- Am. 2006, Act 277, Eff. Jan. 1, 2004 Compiler's Notes: Enacting section 1 of Act ...
• Tax Refund On Contaminated, Lost, Or Destroyed Motor Fuel; Exception - Mich. Comp. Laws Section 207.1040
  (1) A person may seek a refund for tax paid under this act on motor fuel that is: (a) Accidentally contaminated by dye or another ...
• Tax Refund On Gasoline Used In Community Action Agency Vehicle - Mich. Comp. Laws Section 207.1041
  An end user may seek a refund for tax paid under this act on gasoline used in a passenger vehicle of a capacity of ...
• Tax Refund On Gasoline Used For Motor Bus - Mich. Comp. Laws Section 207.1042
  An end user may seek a refund for tax paid under this act on diesel fuel used in a passenger vehicle of a capacity ...
• Tax Deduction For Stored Motor Fuel Exported By Transport Truck - Mich. Comp. Laws Section 207.1043
  A licensed exporter may claim a deduction for tax paid under this act on motor fuel that was placed into storage in this state ...
• Tax Refund On Motor Fuel Consumed For Exempt Use - Mich. Comp. Laws Section 207.1044
  An end user may seek a refund for tax paid under this act on motor fuel purchased by the end user for consumption for ...
• Tax Refund For Common Fuel Supply Tank Propelling Vehicle And Operating Attached Equipment - Mich. Comp. Laws Section 207.1045
  (1) An end user operating a motor vehicle with a common fuel supply tank from which motor fuel is used both to propel the vehicle ...
• Tax Refund; Time Of Filing - Mich. Comp. Laws Section 207.1047
  A person may otherwise seek a refund for tax paid under this act on motor fuel pursuant to section 30 of 1941 PA 122, ...
• Refund Claim; Requirements; Filing Date; Investigation; Deduction In Lieu Of Refund; Interest - Mich. Comp. Laws Section 207.1048
  (1) In order to make a refund claim under this act, a person shall do all of the following: (a) File the claim on a ...
• False Statement; Violation As Misdemeanor; Penalty - Mich. Comp. Laws Section 207.1051
  (1) A person who makes a false statement in any claim under this act, who submits an invoice in support of the claim upon which ...
• License Required; Application; Form; Information; Current Licenses; License For More Than 1 Business Activity; Separate License; Lpg Dealer; Violation; Penalty - Mich. Comp. Laws Section 207.1053
  (1) A person shall not engage in a business activity in this state where a license is required by this act unless the person is ...
• License Application; Investigation; Occasional Importer's License Or Bonded Importer's License - Mich. Comp. Laws Section 207.1055
  (1) The department shall investigate each person who applies for a license under this act. The department shall not issue a license if it determines ...
• Fingerprints - Mich. Comp. Laws Section 207.1056
  (1) The department may require a licensee or an applicant for a license under this act, including a corporate officer, partner, or other individual, to ...
• Financial Statements - Mich. Comp. Laws Section 207.1057
  (1) The department may at any time require an applicant or a licensee to furnish current, verified financial statements. (2) The department is not required ...
• Surety Bond Or Cash Deposit - Mich. Comp. Laws Section 207.1058
  (1) Except as otherwise provided in this section, a person who applies for a license under this act is not required to file with the ...
• New Or Increased Amount Of Bond Or Cash Deposit - Mich. Comp. Laws Section 207.1059
  (1) If the department reasonably determines that the amount of an existing bond or cash deposit is insufficient to ensure payment to the state of ...
• Filing New Bond; Circumstances; Release Of Previous Bond; Reduced Or Disposed Cash Deposit - Mich. Comp. Laws Section 207.1060
  (1) The department may require a licensee to file a new bond with a satisfactory surety in the same form and amount under either of ...
• Release From Bond Or Cash Deposit - Mich. Comp. Laws Section 207.1061
  (1) If the surety of a bond provides the department with a written request for a release from the bond, the surety is released from ...
• Denial Of License Application - Mich. Comp. Laws Section 207.1062
  (1) Upon denial of an application for a license, the department shall provide the applicant with notice of and reasons for the denial and a ...
• Issuance Of License - Mich. Comp. Laws Section 207.1063
  (1) If an application and the accompanying bond or cash deposit, if any, are approved, the department shall issue a license to the applicant. (2) ...
• Transfer Of License; Prohibition - Mich. Comp. Laws Section 207.1064
  (1) A licensee shall not transfer a license issued under this act to another person. If a licensee transfers or attempts to transfer a license, ...
• Discontinuance, Sale, Or Transfer Of Business; Notice - Mich. Comp. Laws Section 207.1065
  (1) If a licensee discontinues, sells, or transfers its business, the licensee shall notify the department in writing of the discontinuance, sale, or transfer. (2) ...
• Final Report And Payment Due - Mich. Comp. Laws Section 207.1066
  Within 15 days after the discontinuance, sale, or transfer of a business licensed under this act, or within 15 days after the cancellation, revocation, ...
• Noncompliance; Suspension Or Revocation Of License - Mich. Comp. Laws Section 207.1067
  The department may suspend or revoke a license for failure to comply with the provisions of this act after at least 10 days' notice ...
• Report Or Statement Requirements - Mich. Comp. Laws Section 207.1068
  (1) Except as otherwise provided in this act: (a) A report or statement required by this act shall be signed by the licensee or an ...
• Forms Development - Mich. Comp. Laws Section 207.1069
  The department shall develop the forms required under this act after consultation with representatives of licensees and other persons who are required to file ...
• Supplier's License; Fee; Monthly Report; Violation As Misdemeanor - Mich. Comp. Laws Section 207.1070
  (1) A person shall not operate as a supplier in this state unless licensed as a supplier under this act. The fee for a supplier's ...
• Tax Remittance By Supplier - Mich. Comp. Laws Section 207.1071
  (1) Except as otherwise provided by this act, the tax imposed by this act shall be remitted to the state by the supplier who removes ...
• Treatment Of Removals By Licensed Supplier; Election - Mich. Comp. Laws Section 207.1072
  (1) A licensed supplier or licensed permissive supplier shall treat all removals from all of its terminals within the United States with a destination in ...
• Permissive Supplier - Mich. Comp. Laws Section 207.1073
  (1) A person shall not operate as a permissive supplier unless licensed under this act as a permissive supplier. (2) A person who desires to ...
• Collection Of Tax From Purchaser; Election - Mich. Comp. Laws Section 207.1074
  (1) A supplier who sells motor fuel shall collect from the purchaser the tax imposed on that fuel by section 8. (2) At the election ...
• Purchaser's Election; Evidence Of Financial Responsibility Or Bonding Requirements; Revocation Of Election; Alternative; Appeal - Mich. Comp. Laws Section 207.1075
  (1) A purchaser who desires to make an election under section 74 shall provide to the department evidence that the purchaser meets the financial responsibility ...
• Sale Of Motor Fuel By Bonded Or Occasional Importer; License Requirements - Mich. Comp. Laws Section 207.1076
  (1) A person who desires to import motor fuel into this state from another country by transport truck, tank wagon, pipeline, or marine vessel into ...
• Licensed Occasional Or Bonded Importer; Reporting Requirements; Waiver; Violation As Misdemeanor - Mich. Comp. Laws Section 207.1077
  (1) Except as otherwise provided in subsection (2), a licensed occasional importer shall file with the department on forms or in a format prescribed by ...
• Tax Liability For Motor Fuel Imported From Another Country - Mich. Comp. Laws Section 207.1078
  (1) Except as otherwise provided in this act, the tax imposed by section 8 on motor fuel imported from another country shall be paid by ...
• Diversions Into State Of Imported Motor Fuel; Tax Reporting And Payment; Agreement Permitting Supplier To Assume Importer's Liability - Mich. Comp. Laws Section 207.1079
  (1) Unless otherwise provided in section 81, a licensed importer shall report and pay tax on diversions into this state of imported motor fuel under ...
• Time Period For Tax Payment On Motor Fuel Imported From Another Country; Precollected Tax; Importation Of Undyed Motor Fuel; Penalty - Mich. Comp. Laws Section 207.1080
  (1) Except as otherwise provided in this act, the tax imposed by section 8 on motor fuel imported from another country shall be paid by ...
• Diversion Of Fuel From Out-Of-State To In-State By Unlicensed Importer; Importer Required To Pay Tax; Terms And Conditions; Agreement Permitting Supplier To Assume Importer's Liability - Mich. Comp. Laws Section 207.1081
  (1) If an importer who is not licensed under section 76 or 82 diverts motor fuel from a destination outside this state to a destination ...
• Licensure As Tank Wagon Operator-Importer - Mich. Comp. Laws Section 207.1082
  (1) A person shall not import into this state motor fuel acquired from a bulk plant in another state by a tank wagon unless licensed ...
• Terminal Operator's License - Mich. Comp. Laws Section 207.1083
  (1) A person shall not engage in business in this state as a terminal operator unless licensed as a terminal operator or supplier. (2) The ...
• Tax Liability Of Terminal Operator - Mich. Comp. Laws Section 207.1084
  (1) The terminal operator of a terminal in this state is jointly and severally liable with the supplier for the tax imposed under section 8 ...
• Exportation Of Motor Fuel; Requirements; Violation; Penalty; Exemption - Mich. Comp. Laws Section 207.1085
  (1) A person shall not export motor fuel from this state unless either of the following applies: (a) The person is licensed as an exporter ...
• Exporter License; Requirements; Fee; Report - Mich. Comp. Laws Section 207.1086
  (1) A person who desires to export motor fuel shall obtain an exporter's license. (2) The fee for an exporter's license is $1,000.00. (3) A ...
• Exporter Required To Pay Tax; Fuel Diversion Number; Terms And Conditions Of Payment And Notice; Agreement Permitting Supplier To Assume Exporter's Liability; Tax Refund And Credit - Mich. Comp. Laws Section 207.1087
  (1) If an exporter diverts motor fuel removed from a terminal in this state from an intended destination outside this state as shown on the ...
• Failure Or Late Filing Of Report Or Tax Remittance; Payment Requirements; Penalties And Interest - Mich. Comp. Laws Section 207.1088
  A person who fails to file a report or remit tax due under this act, or who files a report or remits tax due ...
• Transporter's License; Fee; Report; Failure To Submit Report; Penalty; Waiver; Importation Of Undyed Motor Fuel - Mich. Comp. Laws Section 207.1089
  (1) A person who transports motor fuel into this state or out of this state for another person shall obtain a transporter's license. A person ...
• Repealed. 2002, Act 668, Eff. Apr. 1, 2003 - Mich. Comp. Laws Section 207.1090, 207.1091
  Compiler's Notes: The repealed sections pertained to industrial process reseller license and fuel vendor license. ...
• Retail Marine Diesel Dealer License; Fee; Filing; Report; Payment Date; Waiver - Mich. Comp. Laws Section 207.1092
  (1) A person shall not deliver diesel fuel into the fuel supply tank of an end user's boat or other marine vessel or make a ...
• Blender's License; Fee; Filing; Report; Waiver - Mich. Comp. Laws Section 207.1093
  (1) In order to operate as a blender in this state, a person shall obtain a blender's license. (2) The fee for a blender's license ...
• Aviation Fuel - Mich. Comp. Laws Section 207.1094
  (1) A person shall not purchase for resale motor fuel identified on a shipping paper or invoice as aviation fuel unless the person is registered ...
• Transportation Of Gasoline Or Diesel Fuel By Pipeline Or Marine Vessel; Report - Mich. Comp. Laws Section 207.1098
  A carrier shall file with the department on forms or in a format prescribed by the department a monthly report of all motor fuel ...
• Cross-Border Movement Of Motor Fuel; Compact - Mich. Comp. Laws Section 207.1099
  If the second state or country involved in a cross-border movement of motor fuel has entered into a compact with this state, the person ...
• Manually-Prepared Shipping Paper As Substitute For Machine-Generated - Mich. Comp. Laws Section 207.1101
  (1) Except as otherwise provided in this section, the operator of a refinery, terminal, or bulk plant in this state shall prepare and provide to ...
• Shipping Paper; Carrying And Producing Copy - Mich. Comp. Laws Section 207.1102
  (1) The driver of a fuel transportation vehicle or operator of a train pulling a rail car shall obtain a shipping paper pursuant to section ...
• Shipping Paper; Notice Requirements - Mich. Comp. Laws Section 207.1103
  (1) Except as otherwise provided in subsections (2) and (3), a shipping paper issued under section 101 shall bear 1 of the following notices: (a) ...
• Acquisition Of Undyed Motor Fuel Or Taxes Unpaid; Conditions; Compliance; Violation - Mich. Comp. Laws Section 207.1104
  (1) If a licensed bonded importer or occasional importer acquires from a terminal located outside the United States motor fuel destined for this state which ...
• Delivery Of Fuel; Shipping Paper Provided Or Placed In Receptacle; Violation - Mich. Comp. Laws Section 207.1105
  (1) The driver of a fuel transportation vehicle or operator of a train pulling a rail car shall provide a copy of the shipping paper ...
• Retention Of Shipping Paper - Mich. Comp. Laws Section 207.1106
  (1) A retailer, bulk plant operator, bulk end user, or bulk storage facility shall receive, examine, and retain for a period of 30 days at ...
• Delivery Of Motor Fuel Without Shipping Paper; Acceptance Prohibited - Mich. Comp. Laws Section 207.1107
  (1) A retailer, bulk plant operator, bulk end user, or the operator of any other bulk storage facility shall not knowingly accept delivery of motor ...
• Violation Of Shipping Paper Requirements As Honest Error; Relief; Coordination For Operation Of Common Telephone Diversion Verification Number Assignment System - Mich. Comp. Laws Section 207.1108
  (1) The department shall provide for relief where a shipment of motor fuel is legitimately diverted from the represented destination state after the shipping paper ...
• Reliance By Person Issuing Shipping Paper On Certain Representations; Tax Liability - Mich. Comp. Laws Section 207.1109
  (1) A person who issues a shipping paper, including but not limited to a supplier, a terminal operator, or a bulk plant operator may rely ...
• Misleading Statement Imprinted On Shipping Paper; Prohibition; Violation - Mich. Comp. Laws Section 207.1110
  (1) A terminal operator shall not imprint, and a supplier shall not knowingly permit a terminal operator to imprint on the supplier's behalf, a false ...
• Shipping Paper Tamper-Resistant Standards; Rules - Mich. Comp. Laws Section 207.1111
  (1) A terminal operator or a supplier shall cause a shipping paper to meet the tamper-resistant standards prescribed by department rule, including the inclusion of ...
• Sale Or Removal Of Dyed Diesel Fuel; Notice - Mich. Comp. Laws Section 207.1112
  (1) A notice stating: "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be provided as follows: (a) By the terminal operator to ...
• Dyed Kerosene; Notice - Mich. Comp. Laws Section 207.1113
  (1) A notice stating: "DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be provided as follows: (a) By the terminal operator to any ...
• Diversion Of Motor Fuel From Destination On Shipping Paper; Rebuttable Presumption - Mich. Comp. Laws Section 207.1114
  (1) A representative or agent of the department may examine the shipping paper of a fuel transportation vehicle in order to determine whether that fuel ...
• Display Of Person's Name And License Number; Letters And Figures - Mich. Comp. Laws Section 207.1115
  (1) A supplier operating a fuel transportation vehicle on the public roads or highways of this state shall display on the vehicle, in colors that ...
• Transportation Of Motor Fuel Without Shipping Paper; Violation - Mich. Comp. Laws Section 207.1116
  A person who transports motor fuel without a shipping paper that meets the requirements set forth in sections 101 to 104, including but not ...
• Dyed Diesel Fuel Or Other Exempt Fuel; Use - Mich. Comp. Laws Section 207.1121
  A person shall not sell or use or hold for sale or use dyed diesel fuel or other exempt fuel, including, but not limited ...
• Dyed Diesel Fuel; Use In Motor Vehicle On Public Roads Or Highways; Exception; Penalty - Mich. Comp. Laws Section 207.1122
  (1) A person shall not operate or maintain a motor vehicle on the public roads or highways of this state with dyed diesel fuel in ...
• Alteration Of Strength Or Composition Of Dye Or Marker; Possession, Sale, Or Purchase Of Dye Removal Equipment - Mich. Comp. Laws Section 207.1123
  (1) A person shall not with intent to evade tax alter or attempt to alter the strength or composition of any dye or marker in ...
• Repealed. 2006, Act 287, Imd. Eff. July 20, 2006 - Mich. Comp. Laws Section 207.1124
  Compiler's Notes: The repealed section pertained to compliance with AST standards in use or disposal of motor fuel. ...
• Metering Equipment; Requirements - Mich. Comp. Laws Section 207.1125
  (1) A person who operates motor fuel dispenser equipment accessible by the general public shall provide a metering gallonage totalizer for each dispenser and shall ...
• Failure To Collect Or Timely Remit Tax - Mich. Comp. Laws Section 207.1126
  (1) A supplier, permissive supplier, or importer who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under ...
• False Or Fraudulent Return; Amount Evaded - Mich. Comp. Laws Section 207.1127
  If a person liable for the tax imposed by this act files a false or fraudulent return, the department shall add to the tax ...
• Liability Of Officer, Employee, Or Agent Of Corporation - Mich. Comp. Laws Section 207.1128
  A person, including an officer, employee, or agent of a corporation who willfully participates in any act that violates section 101 is jointly and ...
• Violation Of Shipping Paper Requirements; Presumptive Evidence; Violation Of Meter Tampering Provisions; Impoundment, Seizure, Sale, And Forfeiture; Request To Drive Vehicle To Impound Lot - Mich. Comp. Laws Section 207.1129
  (1) If a person drives or otherwise operates a motor vehicle in violation of the shipping paper requirements in this act, the vehicle, motor fuel ...
• Seizure; Inventory Statement; Hearing; Forfeiture; Appeal To Circuit Court; Agreement To Sell Fuel; Public Sale - Mich. Comp. Laws Section 207.1130
  (1) As soon as possible, but not more than 5 business days after seizure of a motor vehicle and its cargo under section 129, the ...
• Determination Of Shipping Paper Violation; Inspection - Mich. Comp. Laws Section 207.1131
  (1) An inspection to determine a shipping paper violation under this act may be conducted by the department, the department of state police, the department ...
• Supervision Or Operation Of Weigh Stations Or Other Inspection Points; Qualified Persons - Mich. Comp. Laws Section 207.1132
  The department may assign qualified persons including persons who are not state police officers to supervise or operate permanent or portable weigh stations or ...
• Audit And Examination Of Records, Books, Papers, And Equipment; Sampling Inspections; Availability To Department - Mich. Comp. Laws Section 207.1133
  (1) The department may audit and examine the records, books, papers, and equipment of any person, including, but not limited to, terminal operators, suppliers, importers, ...
• Refusal To Allow Inspection Or Audit - Mich. Comp. Laws Section 207.1134
  (1) A person who refuses to permit any inspection or audit authorized by this act is subject to a civil penalty of $5,000.00, in addition ...
• Violation Of Act; Penalty - Mich. Comp. Laws Section 207.1136
  A person who violates this act is guilty of a misdemeanor unless a specific penalty is provided in this act. History: 2000, Act 403, ...
• Tax Belonging To State; Failure To Make Payment Or To Defraud As Embezzlement; Penalty - Mich. Comp. Laws Section 207.1141
  The tax imposed by this act belongs to the state. The tax shall be held in trust for the state and for payment to ...
• Motor Fuel Tax Evasion Prevention Fund; Creation; Disposition - Mich. Comp. Laws Section 207.1142
  (1) The motor fuel tax evasion prevention fund is created in the department. (2) Money deposited into the fund shall only be used for the ...
• Deposit Of Money In State Treasury; Credit To Michigan Transportation Fund - Mich. Comp. Laws Section 207.1143
  Except as otherwise provided in section 142, all sums of money received and collected under this act, except for license fees, and after the ...
• Exchange Of Information - Mich. Comp. Laws Section 207.1144
  In order to administer this act and prevent and detect motor fuel tax evasion, the department may, consistent with this act and 1941 PA ...
• Administration Of Taxes - Mich. Comp. Laws Section 207.1145
  The taxes under this act shall be administered pursuant to 1941 PA 122, MCL 205.1 to 205.31, and this act. In case of conflict ...
• Filing Date - Mich. Comp. Laws Section 207.1146
  The filing date of a claim, application, or any other document filed with the department is the date the claim, application, or other document ...
• Report On Dyed Diesel Fuel Reporting - Mich. Comp. Laws Section 207.1147
  Eighteen months after the effective date of this act, the department shall submit a report to the legislature on dyed diesel fuel reporting under ...
• Rules - Mich. Comp. Laws Section 207.1148
  The department may promulgate rules under this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328. History: ...
• Tax Credit; Ineligibility - Mich. Comp. Laws Section 207.1149
  Except as provided in section 16, a licensee under th