Michigan Compiled Laws 451-1994-ii-1-air-resources-prot Part 59 Air Pollution Control Facility; Tax Exemption (324.5901...324.5908)

• Section 324.5901 “facility” Defined.
  As used in this part, “facility” means machinery, equipment, structures, or any part or accessories of machinery, equipment, or structures, installed or acquired for...
• Section 324.5902 Tax Exemption Certificate; Application; Contents; Approval; Notice; Hearing; Tax Exemption.
  (1) An application for a pollution control tax exemption certificate shall be filed with the state tax commission in a manner and in a...
• Section 324.5903 Tax Exemption Certificate; Findings Of Department; Notice To State Tax Commission; Issuance And Effective Date Of Certificate.
  If the department finds that the facility is designed and operated primarily for the control, capture, and removal of pollutants from the air, and...
• Section 324.5904 Tax Exemptions; Statement In Certificate.
  (1) For the period subsequent to the effective date of the certificate and continuing as long as the certificate is in force, a facility...
• Section 324.5905 Tax Exemption Certificate; Issuance; Mailing To Applicant, Local Tax Assessors, And Treasury Department; Filing; Notice Of Refusal.
  The state tax commission shall send an air pollution control tax exemption certificate, when issued, by certified mail to the applicant, and certified copies...
• Section 324.5906 Tax Exemption Certificate; Modification Or Revocation; Grounds; Notice And Hearing; Statute Of Limitations.
  (1) The state tax commission, on notice by certified mail to the applicant and opportunity for a hearing, shall, on its own initiative or...
• Section 324.5907 Tax Exemption Certificate; Refusal; Appeal.
  A party aggrieved by the issuance, refusal to issue, revocation, or modification of a pollution control tax exemption certificate may appeal from the finding...
• Section 324.5908 State Tax Commission; Rules; Administration Of Part.
  The state tax commission may adopt rules as it considers necessary for the administration of this part. These rules shall not abridge the authority...

Last modified: October 10, 2016