Collection and Administration of Tax - Mich. Comp. Laws Section 207.375
Legal Research Home >
Michigan Laws > Taxation > Collection and Administration of Tax - Mich. Comp. Laws Section 207.375
207.375 Collection and administration of tax.
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 pursuant to the use tax act, Act No. 94 of the Public Acts of 1937, being sections 205.91 to 205.111 of the Michigan Compiled Laws.
(2) The tax shall be administered by the revenue division of the department of treasury pursuant to Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.31 of the Michigan Compiled Laws.
History: 1987, Act 248, Imd. Eff. Dec. 28, 1987
Section: 207.277 207.278 207.279 207.371 207.372 207.373 207.374 207.375 207.376 207.377a 207.378 207.379 207.380 207.381 207.382
Last modified: March 17, 2013
|