Michigan Statutes

Chapter 205 - TAXATION

Act 15 of 1959 - COLLECTION OF MOTOR FUEL TAXES (205.41 - 205.47)
- Section 205.41 - Motor fuel taxes; collection transferred to department of revenue.
- Section 205.42 - Motor fuel taxes; acts.
- Section 205.43 - Motor fuel taxes; transfer of staff, records, files and property.
- Section 205.44 - Motor fuel taxes; hearings, orders, rules and regulations.
- Section 205.45 - Motor fuel taxes; transfer of appropriations.
- Section 205.46 - Continuance of services and functions.
- Section 205.47 - Effective date of act.
Act 48 of 1929 - SEVERANCE TAX ON OIL OR GAS (205.301 - 205.317)
- Section 205.301 - Severance tax on oil or gas.
- Section 205.302 - Monthly reports; contents, form.
- Section 205.303 - Severance tax; rate; computing value of production; payment; lien; withholding; deduction; reimbursement; exception.
- Section 205.304 - Production record, keeping, open to inspection; penalty.
- Section 205.305 - Report, contents.
- Section 205.306 - Administration of tax; conflicting provisions; rules; statute of limitations; assignment of claim against state prohibited.
- Section 205.307-205.309 - Repealed. 1980, Act 166, Eff. Sept. 17, 1980.
- Section 205.310 - Injunction.
- Section 205.311 - “Oil” and “gas” defined.
- Section 205.312 - “Person” and “producer” defined.
- Section 205.313 - Receipt; contents.
- Section 205.314 - Taxes to accompany report; disposition of taxes, penalties, and costs; payment of credits for heating fuel costs.
- Section 205.315 - In lieu of other taxes; exceptions.
- Section 205.316 - Repealed. 1980, Act 166, Eff. Sept. 17, 1980.
- Section 205.317 - Information as to production; availability, conditions.
Act 94 of 1937 - USE TAX ACT (205.91 - 205.111)
- Section 205.100 - Administration of tax; conflicting provisions; rules; filing claims for refund; payment of refunds; payment of refund filed for interstate access telephone services; tax imposed unde
- Section 205.101 - Refund or credit for returned tangible personal property or service; written notice.
- Section 205.101a - Selling or quitting business; final return; withholding of purchase money to cover taxes, interest, and penalties; liability for failure to withhold purchase money; purchaser liabil
- Section 205.102 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
- Section 205.103 - Exemption form.
- Section 205.104 - Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009.
- Section 205.104a - Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; blanket exemption.
- Section 205.104b - Exemption claimed by purchaser.
- Section 205.105 - Failing to register; penalty.
- Section 205.106 - Seller's failure to comply with act; penalty.
- Section 205.107 - Computation of tax amount; rounding up to whole cent.
- Section 205.108 - Consumer's failure to comply with act; making false statement; penalty.
- Section 205.109 - Collection or payment of tax; benefit to state.
- Section 205.110 - Sourcing requirements.
- Section 205.111 - Deposit and disbursement of money; "Michigan promotion fund" defined.
- Section 205.91 - Use tax act; short title.
- Section 205.92 - Definitions.
- Section 205.92b - Additional definitions.
- Section 205.93 - Tax rate; applicability to tangible personal property or services; conversion to taxable use; penalties and interest; presumption; collection; price tax base; exemptions; services, in
- Section 205.93a - Tax for use or consumption; services; charges for intrastate telecommunications services or telecommunications services between state and another state; bundled transaction; definiti
- Section 205.93b - Tax for use or consumption; mobile wireless services; customer's place of primary use; record; reliance upon exempt status for mobile wireless services; repeal of section; condit
- Section 205.93c - Sale of telecommunications services; definitions.
- Section 205.93d - Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007.
- Section 205.93e - Persons providing services subject to tax; collection; refund; liability for failure to collect tax; remittance; certain collections or penalties by department of treasury prohibited
- Section 205.93f - Use and consumption of medical services provided under certain sections of the social welfare act; tax.
- Section 205.94 - Exemptions.
- Section 205.94a - Additional exemptions.
- Section 205.94b, 205.94c - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
- Section 205.94d - Exemptions; food or drink from vending machines; “food and food ingredients,” “prepared food,” and “prepared food intended for immediate consumption” defined.
- Section 205.94e - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
- Section 205.94f - Computing monthly tax payments; deductions by seller collecting tax from purchaser; disallowance of deduction; deduction for extended payment period; filing estimated returns and ann
- Section 205.94g - Exemption of property purchased as part of purchase or transfer of business; exceptions; definition.
- Section 205.94h - Tax inapplicable to property for use in qualified business activity.
- Section 205.94i - Exemption for drop shipments; definition.
- Section 205.94j - Exemption of motor vehicle acquired by towing company from police agency; definitions.
- Section 205.94k - Tax inapplicable to parts and materials affixed to certain aircraft, sale of aircraft, rolling stock, and qualified truck or trailer; definitions.
- Section 205.94m - Personal property affixed to or made structural part of sanctuary; applicability of tax; “regularly organized church or house of religious worship” or “sanctuary” defined.
- Section 205.94n - Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate.
- Section 205.94o - Exemptions; limitation; industrial processing; definitions.
- Section 205.94p - Extractive operations; exemption; limitation; eligible property; definitions.
- Section 205.94q - Central office equipment or wireless equipment; presumption.
- Section 205.94r - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
- Section 205.94s - Construction or improvement of property of nonprofit hospital or housing; "affixed to and made a structural part of" defined; exemption not granted; definitions.
- Section 205.94u - Storage, use, or consumption of investment coins and bullion; applicability of tax; definitions.
- Section 205.94v - Repealed. 2004, Act 172, Eff. Sept. 1, 2004.
- Section 205.94w - Applicability of tax; exceptions; definitions.
- Section 205.94x - Tax exemption; resident tribal member.
- Section 205.94y - Storage, use, or consumption of automobile provided by family independence agency or qualified organization; applicability of tax.
- Section 205.94z - Certain property affixed or structural part of qualified convention facility; exception.
- Section 205.95 - Registration requirements; seller to collect tax from consumer; foreign corporations; dissolution or withdrawal of corporation; election of lessor on payment of taxes; registration un
- Section 205.96 - Use tax returns; filing; form; contents; payment of tax; remittance for certain total tax liability after subtracting tax payments; electronic funds transfer; filing other than monthl
- Section 205.96a - Organizing entity of qualified athletic event; tax exemption; criteria; definition; repeal.
- Section 205.97 - Liability for tax.
- Section 205.98 - Direct payment authorization.
- Section 205.99 - Personal liability of seller or certified service provider for failure to collect tax; definition.
- Section 205.99a - Bad debt deduction.
Act 95 of 1959 - Repealed-ADDITIONAL CIGARETTE TAX (205.541 - 205.543)
Act 122 of 1941 - REVENUE DIVISION OF DEPARTMENT OF TREASURY (205.1 - 205.31)
- Section 205.1 - Department as agency responsible for tax collection; definitions.
- Section 205.10 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.
- Section 205.11 - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.
- Section 205.12 - Signing orders, certificates, jeopardy assessments, and subpoenas.
- Section 205.13 - Administration and enforcement of laws by department of treasury; powers, duties, functions, responsibilities, and jurisdiction conferred; enforcement, investigation, and collection o
- Section 205.14 - Tobacco products; violation of federal requirements; prohibited conduct; placement of stamp; violation of subsection (1) or (2); penalties; enforcement; assessment of tax; court actio
- Section 205.15, 205.16 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.
- Section 205.17 - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.
- Section 205.18 - Reports.
- Section 205.19 - Remittances of taxes; income tax withholding; failure to remit tax; penalties; disposition of money not paid to department of treasury; allocation of payment.
- Section 205.2 - Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002.
- Section 205.20 - Procedures to which taxes subject.
- Section 205.21 - Failure or refusal to make return or payment; obtaining information on which to base assessment; procedure; determination of refund as result of audit; appeal; frivolous protest; pena
- Section 205.21a - Credit audit or refund denial; informal conference; notice.
- Section 205.21b - Taxpayer subject to use tax audit; offset; "use tax" defined.
- Section 205.22 - Appeal; procedure; assessment, decision, or order as final and not reviewable.
- Section 205.23 - Determination of tax liability; notice; payment of deficiency; interest and penalties.
- Section 205.24 - Failure or refusal to file return or pay tax; assessment; notice; penalty; interest; waiver; penalty for failure or refusal to file informational report; failure to pay estimated tax
- Section 205.25 - Demand for payment; warrant; levy on and sale of property; refusal or failure to surrender property; personal liability; penalty; reduction of obligation; exemptions; effect of levy o
- Section 205.26 - Demand for immediate return and payment of tax; jeopardy assessment; warrant or warrant-notice of levy; time for payment.
- Section 205.27 - Prohibited conduct; violation; penalties; enforcement.
- Section 205.27a - Selling or quitting business; final return; escrow account for payment of taxes; liability for taxes, interest, and penalties; assessment of deficiency, interest, or penalty; claim f
- Section 205.28 - Conditions applicable to administration of taxes; violation; penalties; records required; disclosure of information; report containing statistics concerning Michigan business tax act;
- Section 205.29 - Taxes, interest, and penalties as lien.
- Section 205.29a - Recording release; conditions for filing; release of levy; conditions for service; reimbursement of fee; certificate of withdrawal for recorded lien filed in error; release of levy i
- Section 205.3 - Department and state treasurer; powers and duties generally.
- Section 205.30 - Credit or refund.
- Section 205.30a - Application of refund to liabilities of taxpayer; notice; nonobligated spouse allocation form; false statement; penalty; failure to file form; rules; definitions.
- Section 205.30b - Report regarding application of revenue limitation; petition for refund; method of refund; escrow account.
- Section 205.30c - Voluntary disclosure agreement.
- Section 205.31 - Waiver of criminal and civil penalties; conditions; amnesty program; prohibition; notice; payment in installments.
- Section 205.3a - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.
- Section 205.4 - Submitting rules for public hearing; developing and assembling guidelines into employee handbook; publishing and distributing handbook for taxpayers and tax preparers.
- Section 205.5 - Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax.
- Section 205.6 - Identification of refund opportunity by auditor; notification to taxpayer.
- Section 205.6a - Bulletin or letter ruling; reliance by taxpayer; definitions.
- Section 205.7 - Awarding damages; conditions; limitation.
- Section 205.8 - Letters and notices sent to taxpayer's official representative.
- Section 205.9 - Repealed. 1976, Act 37, Eff. Dec. 31, 1977.
Act 122 of 2001 - Repealed-EQUITABLE SALES AND USE TAX ADMINISTRATION ACT (205.151 - 205.167)
Act 150 of 1953 - Repealed-INCOME TAX (205.551 - 205.574)
Act 167 of 1933 - GENERAL SALES TAX ACT (205.51 - 205.78)
- Section 205.51 - Definitions; unlicensed person as agent of dealer, distributor, supervisor, or employer; regarding dealer, distributor, supervisor, or employer as making sales at retail prices.
- Section 205.51a - Additional definitions.
- Section 205.52 - Sales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption.
- Section 205.52a - Reduction of tax on vehicle for which special registration secured; limitation; certification.
- Section 205.53 - License required to engage in business for which privilege tax imposed; bond or deposit; renewal; exemptions; suspension and restoration of license; violation as misdemeanor; penalty;
- Section 205.54 - Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement.
- Section 205.54a - Sales exempt from tax; limitation.
- Section 205.54aa - Tax exemption; resident tribal member.
- Section 205.54b - Deductible sales of gasoline; statement of transferee.
- Section 205.54bb - Sale of eligible automobile to qualified recipient; exemption; definitions.
- Section 205.54c - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
- Section 205.54cc - Repealed. 2008, Act 78, Eff. Dec. 31, 2009.
- Section 205.54d - Additional sales excluded from tax.
- Section 205.54e - Sales of vehicles to members of armed forces.
- Section 205.54f - Commissions paid to entities exempt under MCL 205.54a; exemptions.
- Section 205.54g - Sales exempt from tax; tax on sale of food or drink from vending machine; definitions.
- Section 205.54h - Exemptions.
- Section 205.54i - Bad debt; definitions; deduction; amount; payment of bad debt; liability; written election designating party claiming deduction; evidence required to support claim for deduction; cha
- Section 205.54j - Sale of tangible personal property for use in qualified business activity of purchaser; definition.
- Section 205.54k - Drop shipment; definition.
- Section 205.54m - Sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption.
- Section 205.54n - Sale of electricity, natural or artificial gas, home heating fuels, or steam; exemption from sales tax at additional rate; application of additional rate.
- Section 205.54o - School, church, hospital, parent cooperative preschool, or nonprofit organization; sales of tangible personal property for fund-raising purposes; exemption; “school” defined.
- Section 205.54p - Property offered to or made structural part of sanctuary; exemption; “regularly organized church or house of religious worship” and “sanctuary” defined.
- Section 205.54q - Sales of tangible personal property not for resale; exemption; applicability; duties of transferee; evidence of exemption; limitation.
- Section 205.54r - Qualified truck, trailer, or rolling stock; exemption; definitions.
- Section 205.54s - Sale of investment coins and bullion; exemptions; definitions.
- Section 205.54t - Industrial processing equipment; exemptions; definitions.
- Section 205.54u - Extractive operation; exemptions; definition.
- Section 205.54v - Central office equipment or wireless equipment; presumption.
- Section 205.54w - Nonprofit hospital or nonprofit hospital or housing; exemption in business of constructing, altering, repairing, or improving property; exemption; definitions.
- Section 205.54x - Sales to domestic air carrier; tax exemption; definitions.
- Section 205.54y - Industrial processing; exemption; limitation.
- Section 205.54z - Construction, alteration, repair, or improvement to nonprofit hospital before July 1, 1999.
- Section 205.55 - Additional tax.
- Section 205.55a - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
- Section 205.55b - Qualified athletic event; tax exemption; definition; repeal.
- Section 205.56 - Sales tax returns; monthly filing; form; contents; transmitting return with remittance for amount of tax; remittance; electronic funds transfer; accrual of tax to state; filing return
- Section 205.56a - Prepayment of tax by purchaser or receiver of gasoline; rate of prepayment; claiming estimated prepayment credits; bad debt deduction; actual shrinkage; accounting for and remitting
- Section 205.56b - Returned goods or motor vehicle; tax credit.
- Section 205.57-205.57b - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
- Section 205.58 - Consolidated returns.
- Section 205.59 - Administration of tax; conflicting provisions; rules.
- Section 205.60 - Refund by taxpayer for returned property; written notice; refund under MCL 445.360a.
- Section 205.61 - Motor vehicle used as partial payment; value.
- Section 205.62 - Information to be obtained from purchaser; format; signature; record of exempt transactions; liability; proof that transaction not subject to tax or obtaining exemption form from purc
- Section 205.63, 205.64 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
- Section 205.65 - Certificate of dissolution or withdrawal.
- Section 205.66 - Injunction for failure to pay tax or obtain license.
- Section 205.66a - Duty of assessing officers.
- Section 205.67 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
- Section 205.68 - Annual inventory and purchase records; retention; tax liability; failure to file return or maintain records; tax assessment; burden of proof on taxpayer; exemption claim; blanket exem
- Section 205.69 - Sourcing sale at retail or lease or rental property.
- Section 205.70 - Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009.
- Section 205.71 - Purchaser of direct mail; exemption form or delivery information.
- Section 205.72 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
- Section 205.73 - Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act.
- Section 205.74 - Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
- Section 205.75 - Disposition of money received and collected.
- Section 205.76 - Repealed. 1949, Act 272, Eff. July 1, 1949.
- Section 205.78 - Short title; general sales tax act.
Act 173 of 1956 - DOMICILE OF DECEDENTS FOR DEATH TAX PURPOSES (205.601 - 205.607)
- Section 205.601 - Domicile of decedents for death tax purposes, settlement of disputes; definitions.
- Section 205.602 - Domicile of decedents for death tax purposes, settlement of disputes; notice of election, rejection.
- Section 205.603 - Domicile of decedents for death tax purposes, settlement of disputes; written agreement with other taxing officials.
- Section 205.604 - Domicile of decedents for death tax purposes, settlement of disputes; arbitration board, procedure, determination.
- Section 205.605 - Domicile of decedents for death tax purposes, settlement of disputes; written agreement after arbitration commenced.
- Section 205.606 - Domicile of decedents for death tax purposes, settlement of disputes; maximum interest and penalties if decedent domiciled in this state.
- Section 205.607 - Domicile of decedents for death tax purposes, settlement of disputes; application of act.
Act 174 of 2004 - STREAMLINED SALES AND USE TAX ADMINISTRATION ACT (205.801 - 205.833)
- Section 205.801 - Short title.
- Section 205.803 - Definitions.
- Section 205.805 - Purpose of act.
- Section 205.807 - Payment, collection, and remittance of sales and use taxes; provisions.
- Section 205.809 - Streamlined sales and use tax agreement; powers and duties of state treasurer and department; rules.
- Section 205.811 - Controlling effect; parties to agreement; construction of act.
- Section 205.813 - Appointment of members to board; terms; membership; representation by state delegation; voting; report; administration of taxes by department; participation by state delegation.
- Section 205.815 - Withdrawal from membership.
- Section 205.817 - Finding of noncompliance; sanctions; expulsion.
- Section 205.819 - Registration.
- Section 205.821 - Models; selection for purposes of collecting and remitting sales and use taxes.
- Section 205.823 - Computation of tax remitted.
- Section 205.825 - Certified service provider as seller's agent.
- Section 205.827 - Personal identifiable information.
- Section 205.829 - Liability of registered seller; exceptions.
- Section 205.831 - Notification of change in rate or tax base.
- Section 205.833 - Business advisory group.
Act 175 of 2004 - STREAMLINED SALES AND USE TAX REVENUE EQUALIZATION ACT (205.171 - 205.191)
- Section 205.171 - Short title.
- Section 205.173 - Definitions.
- Section 205.175 - Tax on diesel fuel used by interstate motor carrier; rate; credit under international fuel tax agreement.
- Section 205.179 - Storing, registering, or transferring ownership of vehicle; tax; exemption; credit.
- Section 205.181 - Storage, registration, or transfer of aircraft; tax.
- Section 205.182 - Sale of motor vehicle to group designated by automobile manufacturer; calculation of credit; refund; conditions; reduction in sales tax.
- Section 205.183 - Charges for rooms or lodgings; tax credit.
- Section 205.184 - Sale of auctioned item; tax credit or refund; calculation; definitions.
- Section 205.185 - Money received and refunds paid; disposition.
- Section 205.187 - Administration of taxes; controlling provisions.
- Section 205.189 - Returns; date of filing.
- Section 205.191 - Applying credits and returns to reduce use tax.
Act 186 of 1973 - TAX TRIBUNAL ACT (205.701 - 205.779)
- 186-1973-1 - CHAPTER 1 (205.701...205.707)
- 186-1973-2 - CHAPTER 2 (205.721...205.726)
- 186-1973-3 - CHAPTER 3 (205.731...205.737)
- 186-1973-4 - CHAPTER 4 (205.741...205.749)
- 186-1973-5 - CHAPTER 5 (205.751...205.755)
- 186-1973-6 - CHAPTER 6 (205.761...205.766)
- 186-1973-7 - CHAPTER 7 (205.771...205.779)
Act 188 of 1899 - MICHIGAN ESTATE TAX ACT (205.201 - 205.256)
- 188-1899-APPLICATION-OF-TAXES. - APPLICATION OF TAXES. (205.220...205.220)
- 188-1899-APPOINTMENT-OF-APPRAISERS. - APPOINTMENT OF APPRAISERS. (205.211...205.211)
- 188-1899-BOOKS-AND-FORMS-TO-BE-FURNISHED-BY-THE-AUDITOR-GENERAL. - BOOKS AND FORMS TO BE FURNISHED BY THE AUDITOR GENERAL. (205.217...205.217)
- 188-1899-COLLECTION-OF-TAX-BY-EXECUTORS-ADMINISTRATORS-AND-TRUSTEES. - COLLECTION OF TAX BY EXECUTORS, ADMINISTRATORS AND TRUSTEES. (205.205...205.205)
- 188-1899-DEFERRED-PAYMENT. - DEFERRED PAYMENT. (205.207...205.207)
- 188-1899-DEFINITIONS. - DEFINITIONS. (205.221...205.256)
- 188-1899-DETERMINATION-BY-JUDGE-OF-PROBATE. - DETERMINATION BY JUDGE OF PROBATE. (205.213...205.213)
- 188-1899-DISCOUNT-INTEREST-AND-PENALTY. - DISCOUNT, INTEREST AND PENALTY. (205.204...205.204)
- 188-1899-EXCEPTIONS-AND-LIMITATIONS. - EXCEPTIONS AND LIMITATIONS. (205.202...205.202e)
- 188-1899-FEES-FOR-COUNTY-TREASURER. - FEES FOR COUNTY TREASURER. (205.216...205.216)
- 188-1899-JURISDICTION-OF-THE-PROBATE-COURT. - JURISDICTION OF THE PROBATE COURT. (205.210...205.210)
- 188-1899-LIABILITY-OF-CERTAIN-CORPORATIONS-TO-TAX. - LIABILITY OF CERTAIN CORPORATIONS TO TAX. (205.209...205.209g)
- 188-1899-LIEN-OF-TAX-AND-PAYMENT-THEREOF. - LIEN OF TAX AND PAYMENT THEREOF. (205.203...205.203a)
- 188-1899-PROCEEDINGS-BY-APPRAISERS. - PROCEEDINGS BY APPRAISERS. (205.212...205.212)
- 188-1899-PROCEEDINGS-FOR-THE-COLLECTION-OF-TAXES. - PROCEEDINGS FOR THE COLLECTION OF TAXES. (205.214...205.214)
- 188-1899-RECEIPT-RECEIPTS-FROM-THE-COUNTY-TREASURER. - (RECEIPT) RECEIPTS FROM THE COUNTY TREASURER. (205.215...205.215)
- 188-1899-REFUND-OF-TAX-ERRONEOUSLY-PAID. - REFUND OF TAX ERRONEOUSLY PAID. (205.206...205.206)
- 188-1899-REPORTS-OF-COUNTY-TREASURER. - REPORTS OF COUNTY TREASURER. (205.219...205.219)
- 188-1899-REPORTS-OF-PROBATE-JUDGE-AND-REGISTER-OF-DEEDS. - REPORTS OF PROBATE JUDGE AND REGISTER OF DEEDS. (205.218...205.218)
- 188-1899-TAXES-UPON-DEVISES-AND-BEQUESTS-IN-LIEU-OF-COMMISSIONS. - TAXES UPON DEVISES AND BEQUESTS IN LIEU OF COMMISSIONS. (205.208...205.208)
- Section 205.201 - Inheritance tax; taxable transfers; residents; nonresidents; transfer in contemplation of death; presumption; power of appointment; personal property exemption; conditions; exception
- Section 205.201a - Death taxes of estates of non-resident decedents; executor or administrator; duties; filing and form of proof; notice to domiciliary state; final account; applicability; constructio
Act 265 of 1933 - Repealed-BRANCH OR CHAIN STORE OR COUNTERS (205.401 - 205.413)
Act 265 of 1947 - Repealed-CIGARETTE TAX (205.501 - 205.523)
Act 301 of 1939 - Repealed-TAXATION OF INTANGIBLE PERSONAL PROPERTY (205.131 - 205.147)
Act 327 of 1993 - TOBACCO PRODUCTS TAX ACT (205.421 - 205.436)
- Section 205.421 - Short title.
- Section 205.422 - Definitions.
- Section 205.423 - Purchase, possession, acquisition for resale, or sale of tobacco product; license required; fees; disc or marker attached to vending machine; proof to be furnished with application;
- Section 205.424 - Expiration, return, reissue, and renewal of license.
- Section 205.425 - Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing.
- Section 205.425a - Procurement of stamps; designs, denominations, and forms.
- Section 205.425b - Advising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information.
- Section 205.426 - Records and statements; markings required on shipping case, box, or container; examination of records; invoices or bills of lading in possession of transporter; permit for transporta
- Section 205.426a - Disbursement of stamps to wholesaler or unclassified acquirer; affixing stamp; resale of package or cigarette; inspection or inventory; exchanging or discontinuing unaffixed stamps;
- Section 205.426b - Issuance of stamps to wholesaler or unclassified acquirer.
- Section 205.426c - Acquisition of cigarettes from nonparticipating manufacturer.
- Section 205.426d - Sale of cigarettes by nonparticipating manufacturer; information to be provided to department; payment of equity assessment; prepayment; stamp; prohibited conduct; publication of li
- Section 205.427 - Levy of tax on sale of tobacco products; filing return; payment of tax; inventory; importation or acquisition of tobacco product; tax abatement or refund; reimbursement by adding to
- Section 205.427a - Imposition of tax on consumer; intent of act.
- Section 205.427b - Bad debt; deduction; definition.
- Section 205.428 - Personal liability for payment of tax; penalty; duties of manufacturer's representative; violations as felony; violations as misdemeanor; enforcement; exception; additional viola
- Section 205.429 - Seizure and confiscation of contraband; investigation or search of vehicle; inventory statement of seized property; notice; publication; hearing; disposition of forfeited property; a
- Section 205.430 - Defenses.
- Section 205.431 - Sale or solicitation of orders to be shipped, mailed, sent, or brought into state; license required; separate offenses; sales conducted through internet, by telephone, or mail-order
- Section 205.432 - Disposition of proceeds from taxes, fees, and penalties.
- Section 205.433 - Administration of tax; rules; forms; additional taxes; appointment of special investigator.
- Section 205.434 - Requirements or prohibitions imposed by local units of government.
- Section 205.435 - Repeal of MCL 205.501 to 205.522.
- Section 205.436 - Conditional effective date.
Act 343 of 1969 - MULTISTATE TAX COMPACT (205.581 - 205.589)
- Section 205.581 - Multistate tax compact; enactment.
- Section 205.582 - Short form option, computation and payment of income taxes; tax rate.
- Section 205.583 - Multistate tax commission, Michigan state treasurer.
- Section 205.584 - Alternate representative, designation.
- Section 205.585 - Attorney general, attendance at commission meetings.
- Section 205.586 - Subdivision representatives, designation, consultation.
- Section 205.587 - Multistate tax compact advisory committee, membership, chairman, meetings, duties.
- Section 205.588 - Interstate audits.
- Section 205.589 - Effective date.
E.R.O. No. 1991-15 - EXECUTIVE REORGANIZATION ORDER (205.800 - 205.800)
- Section 205.800 - Transfer of tax tribunal to the department of commerce.
E.R.O. No. 1991-16 - EXECUTIVE REORGANIZATION ORDER (205.35 - 205.35)
- Section 205.35 - Transfer of powers and duties of the revenue division of the department of treasury and the state commissioner of revenue to the state treasurer.