Michigan Compiled Laws § 207.1154 Filing Report By Lpg Dealer.

***** 207.1154 THIS SECTION IS AMENDED EFFECTIVE JANUARY 1, 2017: See 207.1154.amended *****

207.1154 Filing report by LPG dealer.

Sec. 154.

For the purpose of determining the amount of tax payable to the department, an LPG dealer shall, on or before the twentieth day of each calendar month following the close of the reporting calendar quarter, file with the department on a form or in a format prescribed by the department a report which shall include the number of gallons of liquefied petroleum gas used by the LPG dealer during the preceding calendar quarter, together with any other information the department may require. An LPG dealer at the time of filing the report shall pay to the department at the time of filing the report the full amount of the tax owed.

History: 2000, Act 403, Eff. Apr. 1, 2001

Compiler's Notes: Enacting section 2 of Act 468 of 2014 provides:"Enacting section 2. This amendatory act does not take effect unless House Joint Resolution UU of the 97th Legislature becomes a part of the state constitution of 1963 as provided in section 1 of article XII of the state constitution of 1963."House Joint Resolution UU was presented to the electors as Proposal 15-1 at the May 5, 2015 special election. The proposal to amend the constitution was not approved by the voters and Act 468 of 2014 does not go into effect.

Section: Previous  207.1149  207.1151  207.1151.amended  207.1152  207.1152.amended  207.1153  207.1153.amended  207.1154  207.1154.amended  207.1155  207.1155.amended  207.1161  207.1162  207.1163  207.1164  Next

Last modified: October 10, 2016