https://library.partnertax.ai/us-mi/stat/ 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.54dd History: Add. 2012, Act 412 , Imd. Eff. Dec. 20, 2012 https://library.partnertax.ai/us-mi/stat/205.54e History: Add. 1969, Act 204, Imd. Eff. Aug. 6, 1969 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.54ee History: Add. 2015, Act 251 , Imd. Eff. Dec. 23, 2015 ;-- Am. 2024, Act 207 , Eff. Apr. 17, 2025 Compiler's Notes: Enacting section 1 of Act 251 of 2015 provides:"Enacting section 1. The legislature shall annually appropriate sufficient funds from the state general fund to the state school aid fund created in section 11 of article IX of the state constitution of 1963 to fully compensate for any loss of revenue to the state school aid fund resulting from the enactment of this amendatory act."For https://library.partnertax.ai/us-mi/stat/205.54f History: Add. 1974, Act 100, Imd. Eff. May 14, 1974 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.54ff History: Add. 2020, Act 46 , Imd. Eff. Mar. 3, 2020 https://library.partnertax.ai/us-mi/stat/205.54g History: Add. 1974, Act 310, Eff. Jan. 1, 1975 ;-- Am. 1978, Act 275, Imd. Eff. July 3, 1978 ;-- Am. 1987, Act 121, Eff. Oct. 1, 1987 ;-- Am. 1991, Act 87, Imd. Eff. July 18, 1991 ;-- Am. 1992, Act 266, Imd. Eff. Dec. 14, 1992 ;-- Am. 1994, Act 49, Eff. May 1, 1994 ;-- Am. 1995, Act 63, Imd. Eff. May 31, 1995 ;-- Am. 1996, Act 576 , Imd. Eff. Jan. 16, 1997 ;-- Am. 1998, Act 60 , Imd. Eff. Apr. 20, 1998 ;-- Am. 1999, Act 116 , Imd. Eff. July 14, 1999 ;-- Am. 2000, Act 329 , Eff. Oct. 1, 2001 ;-- https://library.partnertax.ai/us-mi/stat/205.54gg History: Add. 2025, Act 17 , Imd. Eff. Oct. 7, 2025 https://library.partnertax.ai/us-mi/stat/205.54h History: Add. 2004, Act 173 , Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.54h, which pertained to exemption of property sold for solar, wind, or water energy conservation device, was repealed by Act 190 of 1983, Eff. Jan. 1, 1984. https://library.partnertax.ai/us-mi/stat/205.54i History: Add. 1982, Act 23, Eff. Jan. 1, 1984 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 ;-- Am. 2007, Act 105 , Imd. Eff. Oct. 1, 2007 Compiler's Notes: Former MCL 205.54i, pertaining to tax exemption for qualified passenger automobile, claims for reimbursement, and sales agreements, expired by its own terms on August 1, 1980. Subsection (5) of former MCL 205.54i read:"This section shall expire August 1, 1980, except that it shall be effective for bona fide purchase orders submitted to and acce https://library.partnertax.ai/us-mi/stat/205.54j History: Add. 1985, Act 225, Imd. Eff. Jan. 13, 1986 ;-- Am. 1999, Act 116 , Imd. Eff. July 14, 1999 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 Compiler's Notes: Enacting section 2 of Act 116 of 1999 provides:“Enacting section 2. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, a taxpayer may exclude a sale of tangible personal property from gross proceeds only to the extent that the propert https://library.partnertax.ai/us-mi/stat/205.54k History: Add. 1986, Act 42, Imd. Eff. Mar. 17, 1986 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 ;-- Am. 2008, Act 438 , Imd. Eff. Jan. 9, 2009 https://library.partnertax.ai/us-mi/stat/205.54l 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.54ll History: Add. 2023, Act 15 , Eff. Feb. 13, 2024 Compiler's Notes: Enacting section 1 of Act 15 of 2023 provides:"Enacting section 1. It is the intent of the legislature to annually appropriate sufficient funds from the state general fund to the state school aid fund created in section 11 of article IX of the state constitution of 1963 to fully compensate for any loss of revenue to the state school aid fund resulting from the enactment of this amendatory act." https://library.partnertax.ai/us-mi/stat/205.54m History: Add. 1993, Act 238, Imd. Eff. Nov. 15, 1993 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 Compiler's Notes: Another Sec. 4m, as added by Act 325 of 1993, was originally compiled at MCL 205.54m[1], to distinguish it from this Sec. 4m, as added by Act 238 of 1993. Former MCL 205.54m[1], which pertained to sale of material purchased in business of constructing, altering, repairing, or improving real estate, was repealed by Act 173 of 2004, Eff. Sept. 1, 2004. https://library.partnertax.ai/us-mi/stat/205.54n History: Add. 1994, Act 111, Imd. Eff. Apr. 29, 1994 Compiler's Notes: Another Sec. 4n, as added by Act 156 of 1994, was compiled at MCL 205.54n[1] to distinguish it from this Sec. 54n, deriving from Act 111 of 1994. Former MCL 205.54n[1], which pertained to sales of tangible personal property not for resale, was repealed by Act 258 of 1998, Imd. Eff. July 17, 1998. See now MCL 205.54q. https://library.partnertax.ai/us-mi/stat/205.54o History: Add. 1994, Act 156, Imd. Eff. June 13, 1994 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 ;-- Am. 2016, Act 503 , Eff. Apr. 9, 2017 ;-- Am. 2018, Act 249 , Eff. Sept. 26, 2018 Compiler's Notes: The cite to section 4(n)(1)(a) or (b) in subsections (1) and (2) was originally compiled as MCL 205.54n[1], was repealed by Act 258 of 1988, Imd. Eff. July 17, 1998, and pertained to sales of tangible personal property. See now MCL 205.54q. https://library.partnertax.ai/us-mi/stat/205.54p History: Add. 1998, Act 274 , Imd. Eff. July 22, 1998 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.54q History: Add. 1998, Act 258 , Imd. Eff. July 17, 1998 ;-- Am. 1999, Act 116 , Imd. Eff. July 14, 1999 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 ;-- Am. 2012, Act 573 , Eff. Mar. 28, 2013 ;-- Am. 2018, Act 530 , Eff. Mar. 28, 2019 Compiler's Notes: Enacting section 2 of Act 116 of 1999 provides:“Enacting section 2. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, a taxpayer may exclude a sal https://library.partnertax.ai/us-mi/stat/205.54r History: Add. 1999, Act 116 , Imd. Eff. July 14, 1999 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 ;-- Am. 2012, Act 467 , Imd. Eff. Dec. 27, 2012 Compiler's Notes: Enacting sections 1 and 2 of Act 116 of 1999 provide:“Enacting section 1. Sections 4g and 4r of this amendatory act are effective for taxes levied after April 30, 1999.“Enacting section 2. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 20 https://library.partnertax.ai/us-mi/stat/205.54s History: Add. 1999, Act 105 , Imd. Eff. July 7, 1999 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.54t History: Add. 1999, Act 116 , Imd. Eff. July 14, 1999 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 ;-- Am. 2010, Act 116 , Imd. Eff. July 13, 2010 ;-- Am. 2015, Act 205 , Imd. Eff. Nov. 30, 2015 ;-- Am. 2023, Act 30 , Imd. Eff. May 8, 2023 Compiler's Notes: Enacting section 2 of Act 116 of 1999 provides:“Enacting section 2. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, a taxpayer may exclud https://library.partnertax.ai/us-mi/stat/205.54u History: Add. 1999, Act 116 , Imd. Eff. July 14, 1999 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 ;-- Am. 2008, Act 556 , Eff. Jan. 20, 2009 Compiler's Notes: Enacting section 2 of Act 116 of 1999 provides:“Enacting section 2. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, a taxpayer may exclude a sale of tangible personal property from gross proceeds only to the extent that the property is https://library.partnertax.ai/us-mi/stat/205.54v History: Add. 1999, Act 116 , Imd. Eff. July 14, 1999 ;-- Am. 2002, Act 452 , Imd. Eff. June 21, 2002 ;-- Am. 2006, Act 669 , Imd. Eff. Jan. 10, 2007 Compiler's Notes: Enacting section 2 of Act 116 of 1999 provides:“Enacting section 2. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, a taxpayer may exclude a sale of tangible personal property from gross proceeds only to the extent that the p https://library.partnertax.ai/us-mi/stat/205.54w History: Add. 1999, Act 116 , Imd. Eff. July 14, 1999 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 ;-- Am. 2006, Act 665 , Eff. June 30, 1999 ;-- Am. 2016, Act 372 , Eff. Mar. 29, 2017 Compiler's Notes: Enacting section 2 of Act 116 of 1999 provides:“Enacting section 2. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, a taxpayer may exclude a sale of tangible personal property from gross proce https://library.partnertax.ai/us-mi/stat/205.54x History: Add. 2000, Act 204 , Imd. Eff. June 27, 2000 ;-- Am. 2001, Act 40 , Imd. Eff. July 11, 2001 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 ;-- Am. 2006, Act 17 , Imd. Eff. Feb. 9, 2006 ;-- Am. 2009, Act 53 , Eff. June 11, 2009 Compiler's Notes: Enacting section 1 of Act 53 of 2009 provides:"Enacting section 1. This amendatory act shall be retroactively applied to transactions occurring after June 11, 2009." https://library.partnertax.ai/us-mi/stat/205.54y History: Add. 1999, Act 116 , Imd. Eff. July 14, 1999 Compiler's Notes: Enacting section 2 of Act 116 of 1999 provides:“Enacting section 2. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, a taxpayer may exclude a sale of tangible personal property from gross proceeds only to the extent that the property is used for exempt purposes. For telecommunications equipment exempt under section 4v of https://library.partnertax.ai/us-mi/stat/205.54z History: Add. 1999, Act 116 , Imd. Eff. July 14, 1999 Compiler's Notes: Enacting section 2 of Act 116 of 1999 provides:“Enacting section 2. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, a taxpayer may exclude a sale of tangible personal property from gross proceeds only to the extent that the property is used for exempt purposes. For telecommunications equipment exempt under section 4v of https://library.partnertax.ai/us-mi/stat/205.55 History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- CL 1948, 205.55 https://library.partnertax.ai/us-mi/stat/205.55a 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.55b 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.56 History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- Am. 1939, Act 313, Imd. Eff. June 22, 1939 ;-- CL 1948, 205.56 ;-- Am. 1949, Act 272, Eff. July 1, 1949 ;-- Am. 1963, Act 74, Imd. Eff. May 8, 1963 ;-- Am. 1975, Act 99, Imd. Eff. June 2, 1975 ;-- Am. 1980, Act 186, Imd. Eff. July 3, 1980 ;-- Am. 1993, Act 18, Imd. Eff. Apr. 14, 1993 ;-- Am. 1993, Act 325, Eff. May 1, 1994 ;-- Am. 1998, Act 265 , Imd. Eff. July 17, 1998 ;-- Am. 1998, Act 453 , Imd. Eff. Dec. 30, 1998 ;-- Am. 2004, Act 173 , Eff https://library.partnertax.ai/us-mi/stat/205.56a History: Add. 1983, Act 244, Eff. Jan. 1, 1984 ;-- Am. 1985, Act 23, Imd. Eff. May 24, 1985 ;-- Am. 1993, Act 325, Eff. May 1, 1994 ;-- Am. 2008, Act 556 , Eff. Jan. 20, 2009 ;-- Am. 2012, Act 509 , Eff. Mar. 28, 2013 ;-- Am. 2013, Act 1 , Imd. Eff. Mar. 12, 2013 ;-- Am. 2015, Act 264 , Eff. Apr. 1, 2016 ;-- Am. 2025, Act 17 , Imd. Eff. Oct. 7, 2025 Compiler's Notes: Enacting section 1 of Act 467 of 2014 provides:"Enacting section 1. This amendatory act does not take effect unless House Joint Re https://library.partnertax.ai/us-mi/stat/205.56b History: Add. 2004, Act 173 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.56c History: Add. 2015, Act 262 , Eff. Mar. 22, 2016 https://library.partnertax.ai/us-mi/stat/205.57 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.58 History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- Am. 1939, Act 313, Imd. Eff. June 22, 1939 ;-- CL 1948, 205.58 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.59 History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- Am. 1939, Act 313, Imd. Eff. June 22, 1939 ;-- CL 1948, 205.59 ;-- Am. 1949, Act 272, Eff. July 1, 1949 ;-- Am. 1964, Act 38, Eff. Aug. 28, 1964 ;-- Am. 1971, Act 83, Imd. Eff. Aug. 4, 1971 ;-- Am. 1975, Act 10, Imd. Eff. Mar. 25, 1975 ;-- Am. 1980, Act 164, Eff. Sept. 17, 1980 ;-- Am. 1988, Act 375, Eff. Mar. 22, 1989 ;-- Am. 1991, Act 87, Imd. Eff. July 18, 1991 ;-- Am. 1998, Act 365 , Imd. Eff. Oct. 20, 1998 ;-- Am. 2004, Act 173 , Eff. Sept https://library.partnertax.ai/us-mi/stat/205.60 History: Add. 2000, Act 149 , Imd. Eff. June 7, 2000 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.60, which pertained to remittances of taxes, was repealed by Act 164 of 1980, Eff. Sept. 17, 1980. https://library.partnertax.ai/us-mi/stat/205.61 History: Add. 2004, Act 173 , Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.61, which pertained to failure or refusal to file tax return, was repealed by Act 164 of 1980, Eff. Sept. 17, 1980. https://library.partnertax.ai/us-mi/stat/205.62 History: Add. 2004, Act 173 , Eff. Sept. 1, 2004 ;-- Am. 2008, Act 438 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2015, Act 251 , Imd. Eff. Dec. 23, 2015 ;-- Am. 2018, Act 167 , Eff. Jan. 1, 2019 ;-- Am. 2022, Act 3 , Imd. Eff. Feb. 1, 2022 ;-- Am. 2024, Act 63 , Eff. Apr. 2, 2025 Compiler's Notes: Former MCL 205.62, which pertained to collection of sales tax due state, was repealed by Act 164 of 1980, Eff. Sept. 17, 1980.Enacting section 1 of Act 251 of 2015 provides:"Enacting section 1. The legislature https://library.partnertax.ai/us-mi/stat/205.63 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.65 History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- CL 1948, 205.65 ;-- Am. 1949, Act 272, Eff. July 1, 1949 ;-- Am. 1971, Act 160, Imd. Eff. Nov. 24, 1971 ;-- Am. 1993, Act 325, Eff. May 1, 1994 ;-- Am. 2002, Act 579 , Imd. Eff. Oct. 14, 2002 ;-- Am. 2003, Act 25 , Imd. Eff. June 24, 2003 Compiler's Notes: Enacting section 1 of Act 25 of 2003 provides:“Enacting section 1. This amendatory act takes effect for returns and remittances for those returns that are due or filed on or after the effecti https://library.partnertax.ai/us-mi/stat/205.66 History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- CL 1948, 205.66 ;-- Am. 1949, Act 272, Eff. July 1, 1949 https://library.partnertax.ai/us-mi/stat/205.66a History: Add. 1949, Act 272, Eff. July 1, 1949 https://library.partnertax.ai/us-mi/stat/205.67 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.68 History: Add. 2004, Act 173 , Eff. Sept. 1, 2004 ;-- Am. 2008, Act 438 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2014, Act 108 , Imd. Eff. Apr. 10, 2014 ;-- Am. 2022, Act 3 , Imd. Eff. Feb. 1, 2022 ;-- Am. 2024, Act 63 , Eff. Apr. 2, 2025 Compiler's Notes: Former MCL 205.68, which pertained to examination of records and subpoena of witnesses, was repealed by Act 164 of 1980, Eff. Sept. 17, 1980. https://library.partnertax.ai/us-mi/stat/205.69 History: Add. 2004, Act 173 , Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.69, which pertained to testimony, was repealed by Act 164 of 1980, Eff. Sept. 17, 1980. https://library.partnertax.ai/us-mi/stat/205.70 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.71 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.71a History: Add. 2016, Act 159 , Eff. Sept. 7, 2016 https://library.partnertax.ai/us-mi/stat/205.72 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.73 History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- CL 1948, 205.73 ;-- Am. 1949, Act 272, Eff. July 1, 1949 ;-- Am. 1964, Act 194, Eff. Aug. 28, 1964 ;-- Am. 1993, Act 325, Eff. May 1, 1994 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.74 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.75 History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- Am. 1935, Act 77, Imd. Eff. May 23, 1935 ;-- CL 1948, 205.75 ;-- Am. 1949, Act 272, Eff. July 1, 1949 ;-- Am. 1964, Act 49, Imd. Eff. May 7, 1964 ;-- Am. 1978, Act 428, Imd. Eff. Sept. 30, 1978 ;-- Am. 1982, Act 305, Imd. Eff. Oct. 13, 1982 ;-- Am. 1982, Act 440, Eff. Mar. 30, 1983 ;-- Am. 1987, Act 236, Imd. Eff. Dec. 28, 1987 ;-- Am. 1987, Act 259, Imd. Eff. Dec. 28, 1987 ;-- Am. 1991, Act 70, Imd. Eff. July 8, 1991 ;-- Am. 1993, Act 325, Eff https://library.partnertax.ai/us-mi/stat/205.76 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.78 History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- CL 1948, 205.78 https://library.partnertax.ai/us-mi/stat/205.91 History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.91 https://library.partnertax.ai/us-mi/stat/205.92 History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.92 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1953, Act 203, Imd. Eff. June 10, 1953 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 ;-- Am. 1969, Act 214, Imd. Eff. Aug. 6, 1969 ;-- Am. 1981, Act 166, Imd. Eff. Dec. 2, 1981 ;-- Am. 1982, Act 219, Eff. Jan. 1, 1984 ;-- Am. 1982, Act 479, Eff. Mar. 30, 1983 ;-- Am. 1984, Act 178, Imd. Eff. July 3, 1984 ;-- Am. 1987, Act 260, Imd. Eff. Dec. 28, 1987 ;-- Am. 1988, Act 506, Imd. Eff. Dec. 29 https://library.partnertax.ai/us-mi/stat/205.92b History: Add. 2004, Act 172 , Eff. Sept. 1, 2004 ;-- Am. 2006, Act 428 , Imd. Eff. Oct. 5, 2006 ;-- Am. 2008, Act 439 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2017, Act 220 , Imd. Eff. Dec. 20, 2017 ;-- Am. 2020, Act 47 , Imd. Eff. Mar. 3, 2020 Compiler's Notes: Enacting section 1 of Act 220 of 2017 provides:"Enacting section 1. This amendatory act is retroactive and is effective beginning July 1, 2017." https://library.partnertax.ai/us-mi/stat/205.92c History: Add. 2014, Act 80 , Eff. Jan 1, 2015 Compiler's Notes: Enacting section 1 of Act 80 of 2014 provides:"Enacting section 1. This amendatory act does not take effect unless approved by a majority of the registered and qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014. Except as otherwise provided in this enacting section, this amendatory act shall be submitted to the registered and qualified electors of this state https://library.partnertax.ai/us-mi/stat/205.93 History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1953, Act 211, Eff. Oct. 2, 1953 ;-- Am. 1957, Act 167, Imd. Eff. May 29, 1957 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 ;-- Am. 1959, Act 272, Eff. Jan. 1, 1960 ;-- Am. 1960, 2nd Ex. Sess., Act 2, Eff. Jan. 1, 1961 ;-- Am. 1962, Act 219, Eff. July 1, 1962 ;-- Am. 1964, Act 48, Eff. Aug. 28, 1964 ;-- Am. 1971, Act 51, Eff. Sept. 1, 1971 ;-- Am. 1982, Act 219, Eff. Jan. 1, 1984 ;-- Am. 1982, Act 478, Imd. E https://library.partnertax.ai/us-mi/stat/205.93a History: Add. 1959, Act 263, Eff. Sept. 1, 1959 ;-- Am. 1959, Act 272, Eff. Jan. 1, 1960 ;-- Am. 1960, Act 119, Imd. Eff. Apr. 26, 1960 ;-- Am. 1962, Act 219, Eff. July 1, 1962 ;-- Am. 1993, Act 326, Eff. May 1, 1994 ;-- Am. 1998, Act 366 , Imd. Eff. Oct. 20, 1998 ;-- Am. 2002, Act 455 , Imd. Eff. June 21, 2002 ;-- Am. 2004, Act 172 , Eff. Sept. 1, 2004 ;-- Am. 2007, Act 93 , Eff. Dec. 1, 2007 ;-- Am. 2008, Act 439 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2012, Act 299 , Imd. Eff. Aug. 23, 2012 ;-- Am. https://library.partnertax.ai/us-mi/stat/205.93b History: Add. 2002, Act 456 , Imd. Eff. June 21, 2002 ;-- Am. 2008, Act 439 , Imd. Eff. Jan. 9, 2009 https://library.partnertax.ai/us-mi/stat/205.93c History: Add. 2004, Act 172 , Eff. Sept. 1, 2004 ;-- Am. 2008, Act 439 , Imd. Eff. Jan. 9, 2009 https://library.partnertax.ai/us-mi/stat/205.1 History: 1941, Act 122, Eff. Jan. 10, 1942 ;-- CL 1948, 205.1 ;-- Am. 1970, Act 188, Imd. Eff. Aug. 6, 1970 ;-- Am. 2002, Act 657 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2006, Act 615 , Imd. Eff. Jan. 3, 2007 Compiler's Notes: For transfer of the functions, powers, and duties of the Revenue Division and the State Commissioner of Revenue within the Department of Treasury to the State Treasurer as head of the Department of Treasury, see E.R.O. No. 1991-16 compiled at MCL 205.35 of the Michigan Compiled https://library.partnertax.ai/us-mi/stat/205.2 Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.3 History: 1941, Act 122, Eff. Jan. 10, 1942 ;-- CL 1948, 205.3 ;-- Am. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 2002, Act 657 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2003, Act 92 , Imd. Eff. July 24, 2003 ;-- Am. 2006, Act 615 , Imd. Eff. Jan. 3, 2007 ;-- Am. 2014, Act 565 , Imd. Eff. Jan. 15, 2015 Compiler's Notes: Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new ap https://library.partnertax.ai/us-mi/stat/205.3a Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.4 History: Add. 1993, Act 14, Imd. Eff. Apr. 1, 1993 ;-- Am. 2002, Act 657 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2014, Act 277 , Imd. Eff. July 2, 2014 Compiler's Notes: Former MCL 205.4, which prohibited commissioner and employees from taking part in political campaigns, was repealed by Act 188 of 1970, Eff. Aug. 6, 1970. Popular Name: Revenue Act Admin Rule: R 205.1001 et seq. of the Michigan Administrative Code. https://library.partnertax.ai/us-mi/stat/205.4a History: Add. 2020, Act 77 , Imd. Eff. Apr. 2, 2020 Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.5 History: Add. 1993, Act 13, Imd. Eff. Apr. 1, 1993 Compiler's Notes: Former MCL 205.5, which provided procedure for removal of commissioner from office, was repealed by Act 188 of 1970, Imd. Eff. Aug. 6, 1970. Popular Name: Revenue Act Admin Rule: R 205.1001 et seq. of the Michigan Administrative Code. https://library.partnertax.ai/us-mi/stat/205.6 History: Add. 2006, Act 6 , Eff. Oct. 1, 2006 Compiler's Notes: Former MCL 205.6, which provided for departmental organization by commissioner, was repealed by Act 188 of 1970, Eff. Aug. 6, 1970. Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.6a History: Add. 2006, Act 12 , Eff. Imd. Feb. 3, 2006 Compiler's Notes: Former MCL 205.6a, which pertained to compromise of liability, was repealed by Act 162 of 1980, Eff. Sept. 17, 1980. Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.7 History: Add. 1993, Act 14, Imd. Eff. Apr. 1, 1993 Compiler's Notes: Former MCL 205.7, which pertained to the state board of tax appeals, was repealed by Act 37 of 1976, Eff. Dec. 31, 1977, Act 162 of 1980, Eff. Dec. 31, 1981, and by Act 138 of 1981, Eff. Sept. 30, 1982. Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.8 History: Add. 1993, Act 14, Imd. Eff. Apr. 1, 1993 Compiler's Notes: Former MCL 205.8, which pertained to the state board of tax appeals, was repealed by Act 37 of 1976, Eff. Dec. 31, 1977, Act 162 of 1980, Eff. Dec. 31, 1981, and by Act 138 of 1981, Eff. Sept. 30, 1982. Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.9 Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.10 Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.11 Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.12 History: 1941, Act 122, Eff. Jan. 10, 1942 ;-- CL 1948, 205.12 ;-- Am. 1975, Act 266, Imd. Eff. Nov. 3, 1975 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 2002, Act 657 , Imd. Eff. Dec. 23, 2002 Compiler's Notes: Section 2 of Act 58 of 1986 provides: “The changes in penalties and interest affected by this amendatory act shall take effect July 1, 1986.”Section 3 of Act 58 of 1986 provides: “Except for section 31 and the provisions of enacting section 2, this amendatory act shall take effect May https://library.partnertax.ai/us-mi/stat/205.13 History: 1941, Act 122, Eff. Jan. 10, 1942 ;-- Am. 1945, Act 103, Eff. Sept. 6, 1945 ;-- CL 1948, 205.13 ;-- Am. 1953, Act 7, Eff. July 1, 1953 ;-- Am. 1996, Act 50 , Imd. Eff. Feb. 26, 1996 ;-- Am. 1996, Act 479 , Imd. Eff. Dec. 26, 1996 ;-- Am. 2006, Act 615 , Imd. Eff. Jan. 3, 2007 Compiler's Notes: For transfer of powers and duties relating to enforcement, investigation, and collection of past due and delinquent corporate privilege and franchise fees and license fees from the department of t https://library.partnertax.ai/us-mi/stat/205.14 History: Add. 1998, Act 368 , Imd. Eff. Oct. 20, 1998 ;-- Am. 1999, Act 182 , Imd. Eff. Nov. 17, 1999 Compiler's Notes: Former MCL 205.14, which pertained to transfer of jurisdiction over records and funds, was repealed by Act 188 of 1970, Imd. Eff. Aug. 6, 1970. Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.15 Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.17 Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.18 History: Add. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1998, Act 368 , Imd. Eff. Oct. 20, 1998 Compiler's Notes: Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective with the effective date of this act. An appeal to the state board of tax appeals filed prior to the effective date of this act shal https://library.partnertax.ai/us-mi/stat/205.19 History: Add. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 1991, Act 83, Imd. Eff. July 18, 1991 ;-- Am. 1996, Act 479 , Imd. Eff. Dec. 26, 1996 ;-- Am. 2002, Act 657 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2011, Act 76 , Imd. Eff. July 12, 2011 Compiler's Notes: Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the depart https://library.partnertax.ai/us-mi/stat/205.20 History: Add. 1980, Act 162, Eff. Sept. 17, 1980 Compiler's Notes: Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective with the effective date of this act. An appeal to the state board of tax appeals filed prior to the effective date of this act shall proceed as follows:"(a) A matter which has not https://library.partnertax.ai/us-mi/stat/205.21 History: Add. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 1991, Act 83, Imd. Eff. July 18, 1991 ;-- Am. 1993, Act 13, Imd. Eff. Apr. 1, 1993 ;-- Am. 2002, Act 657 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2006, Act 8 , Eff. Oct. 1, 2006 ;-- Am. 2006, Act 9 , Eff. Oct. 1, 2006 ;-- Am. 2006, Act 10 , Eff. Oct. 1, 2006 ;-- Am. 2006, Act 11 , Eff. Oct. 1, 2006 ;-- Am. 2014, Act 3 , Imd. Eff. Feb. 6, 2014 ;-- Am. 2014, Act 3 5, Imd. Eff. Mar. 20, 2014 ;-- Am. 2017, Act 2 https://library.partnertax.ai/us-mi/stat/205.21a History: Add. 2006, Act 5 , Imd. Eff. Feb. 3, 2006 Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.21b History: Add. 2006, Act 7 , Eff. Oct. 1, 2006 Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.22 History: Add. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 1993, Act 13, Imd. Eff. Apr. 1, 1993 ;-- Am. 2007, Act 194 , Imd. Eff. Dec. 21, 2007 ;-- Am. 2015, Act 79 , Eff. Mar. 18, 2016 Compiler's Notes: Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective with https://library.partnertax.ai/us-mi/stat/205.23 History: Add. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 1991, Act 83, Imd. Eff. July 18, 1991 ;-- Am. 1993, Act 14, Imd. Eff. Apr. 1, 1993 Compiler's Notes: Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective with the effective date of this act. An appeal to https://library.partnertax.ai/us-mi/stat/205.23a History: Add. 2014, Act 240 , Imd. Eff. June 27, 2014 https://library.partnertax.ai/us-mi/stat/205.24 History: Add. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 1991, Act 83, Imd. Eff. July 18, 1991 ;-- Am. 1993, Act 14, Imd. Eff. Apr. 1, 1993 ;-- Am. 2001, Act 168 , Imd. Eff. Nov. 27, 2001 ;-- Am. 2002, Act 657 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2003, Act 201 , Imd. Eff. Nov. 14, 2003 Compiler's Notes: Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from https://library.partnertax.ai/us-mi/stat/205.25 History: Add. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1982, Act 537, Imd. Eff. Dec. 31, 1982 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 2002, Act 657 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2016, Act 230 , Eff. Oct. 1, 2016 Compiler's Notes: Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective wit https://library.partnertax.ai/us-mi/stat/205.26 History: Add. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 2002, Act 657 , Imd. Eff. Dec. 23, 2002 Compiler's Notes: Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective with the effective date of this act. An appeal to the state board of tax appeals filed prior https://library.partnertax.ai/us-mi/stat/205.27 History: Add. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1991, Act 83, Imd. Eff. July 18, 1991 Compiler's Notes: Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective with the effective date of this act. An appeal to the state board of tax appeals filed prior to the effective date of this act shall https://library.partnertax.ai/us-mi/stat/205.27a History: Add. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 1990, Act 285, Imd. Eff. Dec. 21, 1990 ;-- Am. 1990, Act 344, Imd. Eff. Dec. 21, 1990 ;-- Am. 1993, Act 14, Imd. Eff. Apr. 1, 1993 ;-- Am. 2002, Act 657 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2003, Act 23 , Imd. Eff. June 24, 2003 ;-- Am. 2010, Act 38 , Imd. Eff. Mar. 31, 2010 ;-- Am. 2011, Act 304 , Imd. Eff. Dec. 27, 2011 ;-- Am. 2012, Act 211 , Imd. Eff. June 27, 2012 ;-- Am. 2014, Act 3 , Imd. Eff. Feb. 6, 2014 Compiler's Notes: Section 2 of Ac https://library.partnertax.ai/us-mi/stat/205.28 History: Add. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1982, Act 514, Eff. Mar. 30, 1983 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 1993, Act 13, Imd. Eff. Apr. 1, 1993 ;-- Am. 1998, Act 221 , Imd. Eff. July 1, 1998 ;-- Am. 2000, Act 308 , Imd. Eff. Oct. 16, 2000 ;-- Am. 2002, Act 657 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2003, Act 114 , Imd. Eff. July 24, 2003 ;-- Am. 2009, Act 124 , Imd. Eff. Oct. 27, 2009 ;-- Am. 2010, Act 313 , Imd. Eff. Dec. 21, 2010 ;-- Am. 2014, Act 240 , Imd. Eff. June https://library.partnertax.ai/us-mi/stat/205.29 History: Add. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1982, Act 476, Eff. Mar. 30, 1983 ;-- Am. 1983, Act 22, Imd. Eff. Apr. 5, 1983 ;-- Am. 1986, Act 58, Eff. May 1, 1986 Compiler's Notes: Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective with the effective date of this act. An appeal to the https://library.partnertax.ai/us-mi/stat/205.29a History: Add. 1993, Act 13, Imd. Eff. Apr. 1, 1993 ;-- Am. 1995, Act 51, Imd. Eff. May 22, 1995 Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.30 History: Add. 1980, Act 162, Eff. Sept. 17, 1980 ;-- Am. 1985, Act 211, Imd. Eff. Jan. 8, 1986 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 1993, Act 14, Imd. Eff. Apr. 1, 1993 ;-- Am. 2013, Act 133 , Imd. Eff. Oct. 15, 2013 ;-- Am. 2014, Act 3 , Imd. Eff. Feb. 6, 2014 ;-- Am. 2014, Act 424 , Imd. Eff. Dec. 30, 2014 ;-- Am. 2016, Act 267 , Imd. Eff. June 28, 2016 Compiler's Notes: Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after sig https://library.partnertax.ai/us-mi/stat/205.30a History: Add. 1985, Act 211, Imd. Eff. Jan. 8, 1986 ;-- Am. 1995, Act 116, Imd. Eff. June 29, 1995 ;-- Am. 2018, Act 553 , Imd. Eff. Dec. 28, 2018 Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.30b History: Add. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 2007, Act 194 , Imd. Eff. Dec. 21, 2007 Compiler's Notes: Section 2 of Act 58 of 1986 provides: “The changes in penalties and interest affected by this amendatory act shall take effect July 1, 1986.”Section 3 of Act 58 of 1986 provides: “Except for section 31 and the provisions of enacting section 2, this amendatory act shall take effect May 1, 1986.” Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.30c History: Add. 1998, Act 221 , Imd. Eff. July 1, 1998 ;-- Am. 1998, Act 493 , Imd. Eff. Jan. 4, 1999 ;-- Am. 2001, Act 168 , Imd. Eff. Nov. 27, 2001 ;-- Am. 2002, Act 616 , Imd. Eff. Dec. 20, 2002 ;-- Am. 2007, Act 194 , Imd. Eff. Dec. 21, 2007 ;-- Am. 2013, Act 135 , Imd. Eff. Oct. 15, 2013 Popular Name: Revenue Act https://library.partnertax.ai/us-mi/stat/205.31 History: Add. 1986, Act 58, Imd. Eff. Mar. 26, 1986 ;-- Am. 1993, Act 14, Imd. Eff. Apr. 1, 1993 ;-- Am. 2001, Act 168 , Imd. Eff. Nov. 27, 2001 ;-- Am. 2002, Act 657 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2010, Act 198 , Imd. Eff. Oct. 5, 2010 Compiler's Notes: Section 2 of Act 58 of 1986 provides: “The changes in penalties and interest affected by this amendatory act shall take effect July 1, 1986.”Section 3 of Act 58 of 1986 provides: “Except for section 31 and the provisions of enacting section 2 https://library.partnertax.ai/us-mi/stat/205.41 History: 1959, Act 15, Eff. Mar. 19, 1960 https://library.partnertax.ai/us-mi/stat/205.42 History: 1959, Act 15, Eff. Mar. 19, 1960 ;-- Am. 1996, Act 51 , Imd. Eff. Feb. 26, 1996 https://library.partnertax.ai/us-mi/stat/205.43 History: 1959, Act 15, Eff. Mar. 19, 1960 https://library.partnertax.ai/us-mi/stat/205.44 History: 1959, Act 15, Eff. Mar. 19, 1960 https://library.partnertax.ai/us-mi/stat/205.45 History: 1959, Act 15, Eff. Mar. 19, 1960 https://library.partnertax.ai/us-mi/stat/205.46 History: 1959, Act 15, Eff. Mar. 19, 1960 https://library.partnertax.ai/us-mi/stat/205.47 History: 1959, Act 15, Eff. Mar. 19, 1960 https://library.partnertax.ai/us-mi/stat/205.51 History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- Am. 1935, Act 77, Imd. Eff. May 23, 1935 ;-- Am. 1939, Act 123, Imd. Eff. May 19, 1939 ;-- Am. 1939, Act 313, Imd. Eff. June 22, 1939 ;-- Am. 1941, Act 59, Imd. Eff. May 5, 1941 ;-- Am. 1941, Act 249, Imd. Eff. June 16, 1941 ;-- Am. 1943, Act 29, Imd. Eff. Mar. 24, 1943 ;-- Am. 1945, Act 259, Imd. Eff. May 25, 1945 ;-- Am. 1948, Ex. Sess., Act 30, Imd. Eff. May 10, 1948 ;-- CL 1948, 205.51 ;-- Am. 1949, Act 272, Eff. July 1, 1949 ;-- Am. 1950, https://library.partnertax.ai/us-mi/stat/205.51a History: Add. 2004, Act 173 , Eff. Sept. 1, 2004 ;-- Am. 2006, Act 434 , Imd. Eff. Oct. 5, 2006 ;-- Am. 2008, Act 438 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2017, Act 221 , Imd. Eff. Dec. 20, 2017 ;-- Am. 2020, Act 46 , Imd. Eff. Mar. 3, 2020 Compiler's Notes: Enacting section 1 of Act 221 of 2017 provides:"Enacting section 1. This amendatory act is retroactive and is effective beginning July 1, 2017." https://library.partnertax.ai/us-mi/stat/205.52 History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- CL 1948, 205.52 ;-- Am. 1949, Act 272, Eff. July 1, 1949 ;-- Am. 1960, 2nd Ex. Sess., Act 1, Eff. Jan. 1, 1961 ;-- Am. 1984, Act 228, Imd. Eff. July 30, 1984 ;-- Am. 1993, Act 325, Eff. May 1, 1994 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 Compiler's Notes: Enacting section 1 of Act 467 of 2014 provides:"Enacting section 1. This amendatory act does not take effect unless House Joint Resolution UU of the 97th Legislature becomes a part of the s https://library.partnertax.ai/us-mi/stat/205.52a History: Add. 1984, Act 228, Imd. Eff. July 30, 1984 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.52b History: Add. 2014, Act 553 , Eff. Oct. 1, 2015 https://library.partnertax.ai/us-mi/stat/205.52c History: Add. 2019, Act 145 , Imd. Eff. Dec. 12, 2019 https://library.partnertax.ai/us-mi/stat/205.52d History: Add. 2019, Act 143 , Eff. Jan. 1, 2020 Compiler's Notes: Enacting sections 1 and 2 of Act 143 of 2019 provide:"Enacting section 1. As provided in section 5 of 1846 RS 1, MCL 8.5, this amendatory act is severable.""Enacting section 2. This amendatory act takes effect January 1, 2020. An obligation to collect sales tax under this amendatory act does not apply retroactively." https://library.partnertax.ai/us-mi/stat/205.53 History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- Am. 1939, Act 180, Eff. Sept. 29, 1939 ;-- CL 1948, 205.53 ;-- Am. 1949, Act 272, Eff. July 1, 1949 ;-- Am. 1961, Act 228, Eff. Sept. 8, 1961 ;-- Am. 1980, Act 164, Eff. Sept. 17, 1980 ;-- Am. 2002, Act 457 , Imd. Eff. June 21, 2002 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 ;-- Am. 2008, Act 459 , Imd. Eff. Jan. 9, 2009 https://library.partnertax.ai/us-mi/stat/205.54 History: 1933, Act 167, Imd. Eff. June 28, 1933 ;-- Am. 1939, Act 313, Imd. Eff. June 22, 1939 ;-- CL 1948, 205.54 ;-- Am. 1949, Act 272, Eff. July 1, 1949 ;-- Am. 1981, Act 219, Eff. Mar. 31, 1982 ;-- Am. 1993, Act 18, Imd. Eff. Apr. 14, 1993 ;-- Am. 1993, Act 325, Eff. May 1, 1994 ;-- Am. 1998, Act 267 , Imd. Eff. July 17, 1998 ;-- Am. 2004, Act 173 , Eff. Sept. 1, 2004 Compiler's Notes: Enacting section 1 of Act 467 of 2014 provides:"Enacting section 1. This amendatory act does not take effec https://library.partnertax.ai/us-mi/stat/205.54a History: Add. 1935, Act 77, Imd. Eff. May 23, 1935 ;-- Am. 1939, Act 313, Imd. Eff. June 22, 1939 ;-- CL 1948, 205.54a ;-- Am. 1949, Act 272, Eff. July 1, 1949 ;-- Am. 1950, 1st Ex. Sess., Act 9, Imd. Eff. May 9, 1950 ;-- Am. 1951, Act 245, Eff. Sept. 28, 1951 ;-- Am. 1952, Act 165, Imd. Eff. Apr. 24, 1952 ;-- Am. 1953, Act 204, Imd. Eff. June 10, 1953 ;-- Am. 1955, Act 76, Imd. Eff. May 26, 1955 ;-- Am. 1958, Act 52, Eff. July 1, 1958 ;-- Am. 1962, Act 220, Eff. July 1, 1962 ;-- Am. 1970, Act 1 https://library.partnertax.ai/us-mi/stat/205.54aa History: Add. 2002, Act 617 , Imd. Eff. Dec. 20, 2002 https://library.partnertax.ai/us-mi/stat/205.54b History: Add. 1955, Act 131, Imd. Eff. June 7, 1955 https://library.partnertax.ai/us-mi/stat/205.54bb History: Add. 2004, Act 301 , Imd. Eff. July 23, 2004 ;-- Am. 2008, Act 438 , Imd. Eff. Jan. 9, 2009 https://library.partnertax.ai/us-mi/stat/205.54c 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.54cc 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.54d History: Add. 2004, Act 173 , Eff. Sept. 1, 2004 ;-- Am. 2008, Act 556 , Eff. Jan. 20, 2009 ;-- Am. 2014, Act 53 , Imd. Eff. Mar. 25, 2014 ;-- Am. 2017, Act 48 , Eff. July 24, 2017 ;-- Am. 2023, Act 93 , Imd. Eff. July 19, 2023 Compiler's Notes: Former MCL 205.54d, which pertained to tax exemption for existing contracts, was repealed by Act 257 of 1998, Imd. Eff. July 17, 1998. https://library.partnertax.ai/us-mi/stat/205.93d 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.93e History: Add. 2007, Act 148 , Imd. Eff. Dec. 10, 2007 https://library.partnertax.ai/us-mi/stat/205.93f History: Add. 2008, Act 440 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2011, Act 141 , Imd. Eff. Sept. 20, 2011 ;-- Am. 2014, Act 161 , Imd. Eff. June 11, 2014 ;-- Am. 2016, Act 390 , Imd. Eff. Dec. 28, 2016 ;-- Am. 2018, Act 174 , Imd. Eff. June 11, 2018 Compiler's Notes: Enacting section 1 of Act 161 of 2014 provides:"Enacting section 1. This amendatory act is retroactive and is effective April 1, 2014." https://library.partnertax.ai/us-mi/stat/205.94 History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- Am. 1945, Act 180, Imd. Eff. May 16, 1945 ;-- CL 1948, 205.94 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1950, 1st Ex. Sess., Act 7, Imd. Eff. May 8, 1950 ;-- Am. 1952, Act 164, Imd. Eff. Apr. 24, 1952 ;-- Am. 1953, Act 203, Imd. Eff. June 10, 1953 ;-- Am. 1955, Act 235, Eff. Oct. 14, 1955 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 ;-- Am. 1959, Act 272, Eff. Jan. 1, 1960 ;-- Am. 1962, Act 219, Eff. July 1, 1962 ;-- Am. 1964, Act 164, Eff. Aug. https://library.partnertax.ai/us-mi/stat/205.94a History: Add. 1959, Act 272, Eff. Jan. 1, 1960 ;-- Am. 2004, Act 172 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.94aa History: Add. 2012, Act 413 , Imd. Eff. Dec. 20, 2012 https://library.partnertax.ai/us-mi/stat/205.94b 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.94bb History: Add. 2014, Act 248 , Imd. Eff. June 27, 2014 https://library.partnertax.ai/us-mi/stat/205.94cc History: Add. 2015, Act 252 , Imd. Eff. Dec. 23, 2015 ;-- Am. 2024, Act 181 , Eff. Apr. 2, 2025 Compiler's Notes: Enacting section 1 of Act 252 of 2015 provides:"Enacting section 1. The legislature shall annually appropriate sufficient funds from the state general fund to the state school aid fund created in section 11 of article IX of the state constitution of 1963 to fully compensate for any loss of revenue to the state school aid fund resulting from the enactment of this amendatory act."For t https://library.partnertax.ai/us-mi/stat/205.94d History: Add. 1974, Act 309, Eff. Jan. 1, 1975 ;-- Am. 1978, Act 276, Imd. Eff. July 3, 1978 ;-- Am. 1987, Act 120, Eff. Oct. 1, 1987 ;-- Am. 1992, Act 267, Imd. Eff. Dec. 14, 1992 ;-- Am. 2000, Act 328 , Eff. Oct. 1, 2001 ;-- Am. 2004, Act 172 , Eff. Sept. 1, 2004 ;-- Am. 2008, Act 439 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2015, Act 172 , Imd. Eff. Nov. 3, 2015 ;-- Am. 2023, Act 141 , Eff. Feb. 13, 2024 https://library.partnertax.ai/us-mi/stat/205.94dd History: Add. 2017, Act 49 , Eff. July 24, 2017 ;-- Am. 2023, Act 92 , Imd. Eff. July 19, 2023 https://library.partnertax.ai/us-mi/stat/205.94e 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.94ee History: Add. 2018, Act 201 , Imd. Eff. June 20, 2018 Compiler's Notes: "Enacting section 1. It is the intent of the legislature that this amendatory act clarifies that existing law as originally intended provides that the tax levied under this act does not apply to tangible personal property acquired by a person engaged in the business of installing tangible personal property if that tangible personal property is purchased by another for installation on behalf of that other person." https://library.partnertax.ai/us-mi/stat/205.94f History: Add. 1981, Act 220, Eff. Mar. 31, 1982 ;-- Am. 1993, Act 17, Imd. Eff. Apr. 14, 1993 ;-- Am. 1993, Act 326, Eff. May 1, 1994 ;-- Am. 1998, Act 266 , Imd. Eff. July 17, 1998 ;-- Am. 2004, Act 172 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.94ff History: Add. 2020, Act 47 , Imd. Eff. Mar. 3, 2020 https://library.partnertax.ai/us-mi/stat/205.94g History: Add. 1985, Act 66, Imd. Eff. July 1, 1985 Compiler's Notes: Section 2 of Act 66 of 1985 provides: “This amendatory act is intended to clarify the misinterpretation of Act No. 94 of the Public Acts of 1937, being sections 205.91 to 205.111 of the Michigan Compiled Laws, to the extent that the act may be construed to impose tax liability on the purchaser or transferee in cases where the seller or transferor of a business is entitled to claim an exemption for an isolated sale under section https://library.partnertax.ai/us-mi/stat/205.94gg History: 2025, Act 19 , Imd. Eff. Oct. 7, 2025 https://library.partnertax.ai/us-mi/stat/205.94h History: Add. 1986, Act 13, Imd. Eff. Mar. 3, 1986 ;-- Am. 1999, Act 117 , Imd. Eff. July 14, 1999 Compiler's Notes: Enacting section 1 of Act 117 of 1999 provides:“Enacting section 1. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, the tax levied does not apply to the price of property or services to the extent that the property or services are stored, used, or consumed for exempt purposes https://library.partnertax.ai/us-mi/stat/205.94i History: Add. 1986, Act 41, Imd. Eff. Mar. 17, 1986 ;-- Am. 2008, Act 439 , Imd. Eff. Jan. 9, 2009 https://library.partnertax.ai/us-mi/stat/205.94j History: Add. 1989, Act 141, Imd. Eff. June 29, 1989 https://library.partnertax.ai/us-mi/stat/205.94k History: Add. 1992, Act 5, Imd. Eff. Feb. 27, 1992 ;-- Am. 1995, Act 11, Imd. Eff. Mar. 29, 1995 ;-- Am. 1996, Act 477 , Imd. Eff. Dec. 26, 1996 ;-- Am. 1999, Act 70 , Imd. Eff. June 25, 1999 ;-- Am. 2000, Act 200 , Imd. Eff. June 27, 2000 ;-- Am. 2002, Act 669 , Eff. Mar. 31, 2003 ;-- Am. 2006, Act 18 , Imd. Eff. Feb. 9, 2006 ;-- Am. 2009, Act 54 , Eff. June 11, 2009 ;-- Am. 2012, Act 429 , Imd. Eff. Dec. 21, 2012 Compiler's Notes: Section 2 of Act 5 of 1992 reads as follows:"Not later than Jul https://library.partnertax.ai/us-mi/stat/205.94l History: Add. 1993, Act 239, Imd. Eff. Nov. 15, 1993 https://library.partnertax.ai/us-mi/stat/205.94ll History: Add. 2023, Act 14 , Eff. Feb. 13, 2024 Compiler's Notes: Enacting section 1 of Act 14 of 2023 provides:"Enacting section 1. It is the intent of the legislature to annually appropriate sufficient funds from the state general fund to the state school aid fund created in section 11 of article IX of the state constitution of 1963 to fully compensate for any loss of revenue to the state school aid fund resulting from the enactment of this amendatory act." https://library.partnertax.ai/us-mi/stat/205.94m History: Add. 1998, Act 275 , Imd. Eff. July 22, 1998 https://library.partnertax.ai/us-mi/stat/205.94n History: Add. 1993, Act 326, Eff. May 1, 1994 https://library.partnertax.ai/us-mi/stat/205.94o History: Add. 1999, Act 117 , Imd. Eff. July 14, 1999 ;-- Am. 2004, Act 172 , Eff. Sept. 1, 2004 ;-- Am. 2010, Act 115 , Imd. Eff. July 13, 2010 ;-- Am. 2012, Act 474 , Imd. Eff. Dec. 27, 2012 ;-- Am. 2015, Act 204 , Imd. Eff. Nov. 30, 2015 ;-- Am. 2023, Act 27 , Imd. Eff. May 8, 2023 Compiler's Notes: Enacting section 1 of Act 117 of 1999 provides:“Enacting section 1. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act https://library.partnertax.ai/us-mi/stat/205.94p History: Add. 1999, Act 117 , Imd. Eff. July 14, 1999 ;-- Am. 2008, Act 555 , Eff. Jan. 20, 2009 Compiler's Notes: Enacting section 1 of Act 117 of 1999 provides:“Enacting section 1. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, the tax levied does not apply to the price of property or services to the extent that the property or services are stored, used, or consumed for exempt purposes. https://library.partnertax.ai/us-mi/stat/205.94q History: Add. 1999, Act 117 , Imd. Eff. July 14, 1999 ;-- Am. 2002, Act 456 , Imd. Eff. June 21, 2002 ;-- Am. 2006, Act 670 , Imd. Eff. Jan. 10, 2007 Compiler's Notes: Enacting section 1 of Act 117 of 1999 provides:“Enacting section 1. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, the tax levied does not apply to the price of property or services to the extent that the property or service https://library.partnertax.ai/us-mi/stat/205.94r 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.94s History: Add. 1999, Act 117 , Imd. Eff. July 14, 1999 ;-- Am. 2006, Act 666 , Imd. Eff. Jan. 10, 2007 ;-- Am. 2016, Act 373 , Eff. Mar. 29, 2017 Compiler's Notes: Enacting section 1 of Act 117 of 1999 provides:“Enacting section 1. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, the tax levied does not apply to the price of property or services to the extent that the property or services are https://library.partnertax.ai/us-mi/stat/205.94u History: Add. 1999, Act 225 , Eff. Mar. 10, 2000 https://library.partnertax.ai/us-mi/stat/205.94v 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.94w History: Add. 2004, Act 435 , Imd. Eff. Dec. 21, 2004 https://library.partnertax.ai/us-mi/stat/205.94x History: Add. 2002, Act 614 , Imd. Eff. Dec. 20, 2002 https://library.partnertax.ai/us-mi/stat/205.94y History: Add. 2004, Act 312 , Imd. Eff. Aug. 27, 2004 https://library.partnertax.ai/us-mi/stat/205.94z History: Add. 2008, Act 555 , Eff. Jan. 20, 2009 ;-- Am. 2014, Act 54 , Imd. Eff. Mar. 25, 2014 https://library.partnertax.ai/us-mi/stat/205.95 History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.95 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 ;-- Am. 1959, Act 272, Eff. Jan. 1, 1960 ;-- Am. 2002, Act 255 , Imd. Eff. May 1, 2002 ;-- Am. 2002, Act 580 , Imd. Eff. Oct. 14, 2002 ;-- Am. 2004, Act 172 , Eff. Sept. 1, 2004 ;-- Am. 2007, Act 93 , Eff. Dec. 1, 2007 https://library.partnertax.ai/us-mi/stat/205.95a History: Add. 2014, Act 554 , Eff. Oct. 1, 2015 https://library.partnertax.ai/us-mi/stat/205.95b History: Add. 2019, Act 146 , Imd. Eff. Dec. 12, 2019 https://library.partnertax.ai/us-mi/stat/205.95c History: Add. 2019, Act 144 , Eff. Jan. 1, 2020 Compiler's Notes: Enacting sections 1 and 2 of Act 144 of 2019 provide:"Enacting section 1. As provided in section 5 of 1846 RS 1, MCL 8.5, this amendatory act is severable.""Enacting section 2. This amendatory act takes effect January 1, 2020. An obligation to collect sales tax under this amendatory act does not apply retroactively." https://library.partnertax.ai/us-mi/stat/205.96 History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.96 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 ;-- Am. 1963, Act 75, Imd. Eff. May 8, 1963 ;-- Am. 1971, Act 161, Imd. Eff. Nov. 24, 1971 ;-- Am. 1975, Act 97, Imd. Eff. June 2, 1975 ;-- Am. 1993, Act 17, Imd. Eff. Apr. 14, 1993 ;-- Am. 1993, Act 326, Eff. May 1, 1994 ;-- Am. 1998, Act 266 , Imd. Eff. July 17, 1998 ;-- Am. 2003, Act 24 , Imd. Eff. June 24, 2003 ;-- Am. 2004, Act 172 , Eff. Sept. 1, https://library.partnertax.ai/us-mi/stat/205.96a 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.96c History: Add. 2015, Act 263 , Eff. Mar. 22, 2016 https://library.partnertax.ai/us-mi/stat/205.97 History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.97 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 ;-- Am. 2007, Act 103 , Eff. Sept. 30, 2002 ;-- Am. 2008, Act 439 , Imd. Eff. Jan. 9, 2009 Compiler's Notes: Enacting sections 1 and 2 of 2007 PA 103 provide:"Enacting section 1. It is the intent of the legislature that this amendatory act clarify that a person who acquires tangible personal property for a purpose exempt under the use tax act, 1937 PA 9 https://library.partnertax.ai/us-mi/stat/205.98 History: Add. 1999, Act 117 , Imd. Eff. July 14, 1999 ;-- Am. 2004, Act 172 , Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.98, which pertained to remittances, was repealed by Act 165 of 1980, Eff. Sept. 17, 1980.Enacting section 1 of Act 117 of 1999 provides:“Enacting section 1. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, the tax levied does not apply to the price of property or https://library.partnertax.ai/us-mi/stat/205.99 History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.99 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 ;-- Am. 1959, Act 272, Eff. Jan. 1, 1960 ;-- Am. 2004, Act 172 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.99a History: Add. 1999, Act 117 , Imd. Eff. July 14, 1999 ;-- Am. 2004, Act 172 , Eff. Sept. 1, 2004 ;-- Am. 2007, Act 104 , Imd. Eff. Oct. 1, 2007 Compiler's Notes: Enacting section 1 of Act 117 of 1999 provides:"Enacting section 1. This amendatory act clarifies that, with the exception of telecommunications equipment taxed under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, the tax levied does not apply to the price of property or services to the extent that the property or services are https://library.partnertax.ai/us-mi/stat/205.100 History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.100 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1964, Act 39, Eff. Aug. 28, 1964 ;-- Am. 1971, Act 88, Imd. Eff. Aug. 4, 1971 ;-- Am. 1975, Act 8, Imd. Eff. Mar. 25, 1975 ;-- Am. 1980, Act 165, Eff. Sept. 17, 1980 ;-- Am. 1988, Act 376, Imd. Eff. Dec. 21, 1988 ;-- Am. 1993, Act 263, Imd. Eff. Dec. 14, 1993 ;-- Am. 1998, Act 366 , Imd. Eff. Oct. 20, 1998 ;-- Am. 2004, Act 172 , Eff. Sept. 1, 2004 Admin Rule: R 205.1 et seq. of the Mi https://library.partnertax.ai/us-mi/stat/205.100a History: Add. 2014, Act 80 , Eff. Jan. 1, 2015 Compiler's Notes: Enacting section 1 of Act 80 of 2014 provides:"Enacting section 1. This amendatory act does not take effect unless approved by a majority of the registered and qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014. Except as otherwise provided in this enacting section, this amendatory act shall be submitted to the registered and qualified electors of this state https://library.partnertax.ai/us-mi/stat/205.101 History: Add. 2000, Act 153 , Imd. Eff. June 12, 2000 ;-- Am. 2004, Act 172 , Eff. Sept. 1, 2004 ;-- Am. 2004, Act 172 , Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.101, which pertained to assessment, was repealed by Act 165 of 1980, Eff. Sept. 17, 1980. https://library.partnertax.ai/us-mi/stat/205.101a History: Add. 1982, Act 478, Imd. Eff. Dec. 30, 1982 Compiler's Notes: Former MCL 205.101a pertaining to tax as lien against property, was repealed by Act 165 of 1980. https://library.partnertax.ai/us-mi/stat/205.102 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.103 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.103a History: Add. 2016, Act 160 , Eff. Sept. 7, 2016 https://library.partnertax.ai/us-mi/stat/205.104 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.104a History: Add. 2004, Act 172 , Eff. Sept. 1, 2004 ;-- Am. 2008, Act 439 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2014, Act 109 , Imd. Eff. Apr. 10, 2014 ;-- Am. 2022, Act 4 , Imd. Eff. Feb. 1, 2022 ;-- Am. 2024, Act 61 , Eff. Apr. 2, 2025 https://library.partnertax.ai/us-mi/stat/205.104b History: Add. 2004, Act 172 , Eff. Sept. 1, 2004 ;-- Am. 2008, Act 439 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2015, Act 252 , Imd. Eff. Dec. 23, 2015 ;-- Am. 2018, Act 168 , Eff. Jan. 1, 2019 ;-- Am. 2022, Act 4 , Imd. Eff. Feb. 1, 2022 ;-- Am. 2024, Act 61 , Eff. Apr. 2, 2025 Compiler's Notes: Enacting section 1 of Act 252 of 2015 provides:"Enacting section 1. The legislature shall annually appropriate sufficient funds from the state general fund to the state school aid fund created in section 11 of https://library.partnertax.ai/us-mi/stat/205.105 History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.105 ;-- Am. 1949, Act 273, Eff. July 1, 1949 https://library.partnertax.ai/us-mi/stat/205.106 History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.106 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 https://library.partnertax.ai/us-mi/stat/205.107 History: Add. 2004, Act 172 , Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.107, which pertained to failure to make tax return, was repealed by Act 165 of 1980, Eff. Sept. 17, 1980. https://library.partnertax.ai/us-mi/stat/205.108 History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.108 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 https://library.partnertax.ai/us-mi/stat/205.109 History: Add. 2004, Act 172 , Eff. Sept. 1, 2004 ;-- Am. 2014, Act 80 , Eff. Jan. 1, 2015 Compiler's Notes: Former MCL 205.109, which pertained to penalty for general violations, was repealed by Act 165 of 1980, Eff. Sept. 17, 1980.Enacting section 1 of Act 80 of 2014 provides:"Enacting section 1. This amendatory act does not take effect unless approved by a majority of the registered and qualified electors of this state voting on the question at an election to be held on the August regular elec https://library.partnertax.ai/us-mi/stat/205.110 History: Add. 2004, Act 172 , Eff. Sept. 1, 2004 Compiler's Notes: Former MCL 205.10, which pertained to jeopardy assessments, was repealed by Act 165 of 1980, Eff. Sept. 17, 1980. https://library.partnertax.ai/us-mi/stat/205.111 History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.111 ;-- Am. 1949, Act 273, Eff. July 1, 1949 ;-- Am. 1959, Act 263, Eff. Sept. 1, 1959 ;-- Am. 1974, Act 309, Eff. Jan. 1, 1975 ;-- Am. 1987, Act 260, Imd. Eff. Dec. 28, 1987 ;-- Am. 1993, Act 326, Eff. May 1, 1994 ;-- Am. 1994, Act 34, Imd. Eff. Mar. 7, 1994 ;-- Am. 2010, Act 37 , Imd. Eff. Mar. 31, 2010 ;-- Am. 2014, Act 80 , Eff. Jan. 1, 2015 ;-- Am. 2015, Act 263 , Eff. Mar. 22, 2016 ;-- Am. 2020, Act 30 , Imd. Eff. Feb. 13, 2020 ;-- https://library.partnertax.ai/us-mi/stat/205.171 History: 2004, Act 175 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.173 History: 2004, Act 175 , Eff. Sept. 1, 2004 ;-- Am. 2015, Act 177 , Eff. Jan. 1, 2017 ;-- Am. 2025, Act 18 , Imd. Eff. Oct. 7, 2025 https://library.partnertax.ai/us-mi/stat/205.175 History: 2004, Act 175 , Eff. Sept. 1, 2004 ;-- Am. 2015, Act 177 , Eff. Jan. 1, 2017 ;-- Am. 2022, Act 24 , Imd. Eff. Mar. 10, 2022 ;-- Am. 2025, Act 18 , Imd. Eff. Oct. 7, 2025 https://library.partnertax.ai/us-mi/stat/205.179 History: 2004, Act 175 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.181 History: 2004, Act 175 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.182 History: Add. 2008, Act 436 , Imd. Eff. Jan. 9, 2009 https://library.partnertax.ai/us-mi/stat/205.183 History: 2004, Act 175 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.184 History: Add. 2006, Act 577 , Eff. Mar. 4, 2007 https://library.partnertax.ai/us-mi/stat/205.184a History: Add. 2010, Act 333 , Imd. Eff. Dec. 21, 2010 https://library.partnertax.ai/us-mi/stat/205.185 History: 2004, Act 175 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.187 History: 2004, Act 175 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.189 History: 2004, Act 175 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.191 History: 2004, Act 175 , Eff. Sept. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.201 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14524 ;-- Am. 1919, Act 148, Eff. Aug. 14, 1919 ;-- Am. 1923, Act 257, Eff. Aug. 30, 1923 ;-- Am. 1929, Act 231, Imd. Eff. May 21, 1929 ;-- CL 1929, 3672 ;-- Am. 1941, Act 302, Eff. Jan. 10, 1942 ;-- CL 1948, 205.201 ;-- Am. 1949, Act 177, Eff. Sept. 23, 1949 ;-- Am. 1951, Act 75, Imd. Eff. May 28, 1951 ;-- Am. 1962, Act 168, Eff. Mar. 28, 1963 ;-- Am. 1982, Act 351, Imd. Eff. Dec. 21, 1982 ;-- https://library.partnertax.ai/us-mi/stat/205.201a History: Add. 1937, Act 76, Eff. Oct. 29, 1937 ;-- CL 1948, 205.201a ;-- Am. 2002, Act 347 , Imd. Eff. May 23, 2002 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.202 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- Am. 1913, Act 30, Eff. Aug. 14, 1913 ;-- Am. 1915, Act 198, Eff. Aug. 24, 1915 ;-- CL 1915, 14525 ;-- Am. 1919, Act 148, Eff. Aug. 14, 1919 ;-- Am. 1923, Act 257, Eff. Aug. 30, 1923 ;-- Am. 1925, Act 380, Eff. Aug. 27, 1925 ;-- Am. 1929, Act 35, Imd. Eff. Apr. 8, 1929 ;-- CL 1929, 3673 ;-- Am. 1935, Act 161, Imd. Eff. June 6, 1935 ;-- CL 1948, 205.202 ;-- Am. 1971, Act 55, Imd. Eff. July 6, 1971 ;-- Am. https://library.partnertax.ai/us-mi/stat/205.202a History: Add. 1971, Act 55, Imd. Eff. July 6, 1971 ;-- Am. 1992, Act 65, Imd. Eff. May 28, 1992 ;-- Am. 1993, Act 54, Imd. Eff. June 3, 1993 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.202b Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.202c History: Add. 1978, Act 357, Imd. Eff. July 20, 1978 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.202d History: Add. 1978, Act 628, Imd. Eff. Jan. 6, 1979 ;-- Am. 1992, Act 65, Imd. Eff. May 28, 1992 ;-- Am. 1996, Act 54 , Imd. Eff. Feb. 26, 1996 Compiler's Notes: In subsection (5), the phrase “total amount of otherwise and deferred taxes” evidently should read “total amount of otherwise exempt and deferred taxes.”For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.202e History: Add. 1992, Act 65, Imd. Eff. May 28, 1992 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.203 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- Am. 1907, Act 155, Imd. Eff. June 17, 1907 ;-- CL 1915, 14526 ;-- CL 1929, 3675 ;-- CL 1948, 205.203 ;-- Am. 1978, Act 628, Imd. Eff. Jan. 6, 1979 ;-- Am. 1980, Act 474, Imd. Eff. Jan. 17, 1981 ;-- Am. 1993, Act 54, Eff. Sept. 1, 1993 ;-- Am. 2004, Act 539 , Eff. Mar. 30, 2005 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.203a History: Add. 1955, Act 232, Imd. Eff. June 18, 1955 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.206 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14529 ;-- CL 1929, 3678 ;-- CL 1948, 205.206 ;-- Am. 1993, Act 54, Eff. Sept. 1, 1993 ;-- Am. 2002, Act 347 , Imd. Eff. May 23, 2002 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.207 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14530 ;-- CL 1929, 3679 ;-- CL 1948, 205.207 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.208 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14531 ;-- CL 1929, 3680 ;-- CL 1948, 205.208 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.209 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- Am. 1913, Act 17, Eff. Aug. 14, 1913 ;-- Am. 1915, Act 195, Eff. Aug. 24, 1915 ;-- CL 1915, 14532 ;-- Am. 1919, Act 145, Eff. Aug. 14, 1919 ;-- CL 1929, 3681 ;-- Am. 1941, Act 235, Eff. Jan. 10, 1942 ;-- CL 1948, 205.209 ;-- Am. 1982, Act 378, Eff. Mar. 30, 1983 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.209a History: Add. 1941, Act 235, Eff. Jan. 10, 1942 ;-- CL 1948, 205.209a ;-- Am. 1962, Act 168, Eff. Mar. 28, 1963 ;-- Am. 1982, Act 378, Eff. Mar. 30, 1983 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.209b Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.209c History: Add. 1941, Act 235, Eff. Jan. 10, 1942 ;-- CL 1948, 205.209c ;-- Am. 1963, Act 100, Eff. Sept. 6, 1963 ;-- Am. 1982, Act 378, Eff. Mar. 30, 1983 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.209d Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.209e History: Add. 1963, Act 100, Eff. Sept. 6, 1963 ;-- Am. 1982, Act 378, Eff. Mar. 30, 1983 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.209f History: Add. 1963, Act 100, Eff. Sept. 6, 1963 ;-- Am. 1982, Act 378, Eff. Mar. 30, 1983 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.209g History: Add. 1972, Act 114, Imd. Eff. Apr. 11, 1972 ;-- Am. 1982, Act 378, Eff. Mar. 30, 1983 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.210 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14533 ;-- CL 1929, 3682 ;-- Am. 1941, Act 293, Eff. Jan. 10, 1942 ;-- CL 1948, 205.210 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.211 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- Am. 1907, Act 155, Imd. Eff. June 17, 1907 ;-- CL 1915, 14534 ;-- CL 1929, 3683 ;-- CL 1948, 205.211 ;-- Am. 2002, Act 347 , Imd. Eff. May 23, 2002 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.212 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14535 ;-- CL 1929, 3684 ;-- CL 1948, 205.212 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.213 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- Am. 1915, Act 198, Eff. Aug. 24, 1915 ;-- CL 1915, 14536 ;-- CL 1929, 3685 ;-- Am. 1947, Act 273, Eff. Oct. 11, 1947 ;-- CL 1948, 205.213 ;-- Am. 1971, Act 55, Imd. Eff. July 6, 1971 ;-- Am. 1993, Act 54, Eff. Sept. 1, 1993 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.214 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14537 ;-- CL 1929, 3686 ;-- CL 1948, 205.214 ;-- Am. 2002, Act 347 , Imd. Eff. May 23, 2002 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.215 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14538 ;-- CL 1929, 3687 ;-- CL 1948, 205.215 ;-- Am. 1993, Act 54, Eff. Sept. 1, 1993 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.216 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- Am. 1911, Act 265, Eff. Aug. 1, 1911 ;-- CL 1915, 14539 ;-- CL 1929, 3688 ;-- CL 1948, 205.216 ;-- Am. 1965, Act 160, Imd. Eff. July 15, 1965 ;-- Am. 1993, Act 54, Eff. Sept. 1, 1993 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.217 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14540 ;-- CL 1929, 3689 ;-- Am. 1947, Act 273, Eff. Oct. 11, 1947 ;-- CL 1948, 205.217 ;-- Am. 1955, Act 232, Imd. Eff. June 18, 1955 ;-- Am. 2002, Act 347 , Imd. Eff. May 23, 2002 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.218 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- Am. 1911, Act 73, Eff. Aug. 1, 1911 ;-- CL 1915, 14541 ;-- Am. 1925, Act 111, Eff. Aug. 27, 1925 ;-- Am. 1929, Act 231, Imd. Eff. May 21, 1929 ;-- CL 1929, 3690 ;-- Am. 1931, Act 141, Imd. Eff. May 21, 1931 ;-- Am. 1947, Act 273, Eff. Oct. 11, 1947 ;-- CL 1948, 205.218 ;-- Am. 1962, Act 168, Eff. Mar. 28, 1963 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance https://library.partnertax.ai/us-mi/stat/205.219 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- Am. 1907, Act 155, Imd. Eff. June 17, 1907 ;-- Am. 1909, Act 44, Imd. Eff. Apr. 21, 1909 ;-- CL 1915, 14542 ;-- Am. 1917, Act 336, Imd. Eff. May 10, 1917 ;-- CL 1929, 3691 ;-- CL 1948, 205.219 ;-- Am. 1975, Act 6, Imd. Eff. Mar. 25, 1975 ;-- Am. 1993, Act 54, Eff. Sept. 1, 1993 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.220 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- CL 1915, 14543 ;-- CL 1929, 3692 ;-- CL 1948, 205.220 ;-- Am. 1975, Act 6, Imd. Eff. Mar. 25, 1975 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.221 History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- Am. 1907, Act 328, Imd. Eff. June 28, 1907 ;-- CL 1915, 14544 ;-- CL 1929, 3693 ;-- CL 1948, 205.221 ;-- Am. 1978, Act 628, Imd. Eff. Jan. 6, 1979 ;-- Am. 1992, Act 65, Imd. Eff. May 28, 1992 ;-- Am. 1993, Act 54, Imd. Eff. June 3, 1993 ;-- Am. 1996, Act 54 , Imd. Eff. Feb. 26, 1996 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.222 History: Add. 1992, Act 65, Imd. Eff. May 28, 1992 Compiler's Notes: Former section 22 was not compiled.For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.223 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.231 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.232 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.233 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.234 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.235 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.236 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.237 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.238 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.239 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.240 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 ;-- Am. 1998, Act 277 , Imd. Eff. July 27, 1998 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.241 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 ;-- Am. 1998, Act 277 , Imd. Eff. July 27, 1998 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.242 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.243 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 ;-- Am. 1998, Act 277 , Imd. Eff. July 27, 1998 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.244 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.245 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.246 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.247 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.248 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.249 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.250 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 ;-- Am. 1998, Act 277 , Imd. Eff. July 27, 1998 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.251 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Compiler's Notes: Former MCL 205.251, deriving from Act 298 of 1909 which pertained to collection of inheritance taxes, was repealed by Act 256 of 1964, Eff. Aug. 28, 1964. Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.252 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.253 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.254 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.255 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.256 History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 ;-- Am. 1994, Act 372, Imd. Eff. Dec. 27, 1994 ;-- Am. 1998, Act 277 , Imd. Eff. July 27, 1998 Popular Name: Inheritance Tax https://library.partnertax.ai/us-mi/stat/205.301 History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3604 ;-- CL 1948, 205.301 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965 https://library.partnertax.ai/us-mi/stat/205.302 History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3605 ;-- CL 1948, 205.302 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965 https://library.partnertax.ai/us-mi/stat/205.303 History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3606 ;-- CL 1948, 205.303 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965 ;-- Am. 1975, Act 5, Imd. Eff. Mar. 25, 1975 ;-- Am. 1979, Act 198, Eff. Jan. 1, 1980 ;-- Am. 1996, Act 135 , Imd. Eff. Mar. 19, 1996 ;-- Am. 2014, Act 82 , Imd. Eff. Apr. 1, 2014 https://library.partnertax.ai/us-mi/stat/205.304 History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3607 ;-- CL 1948, 205.304 https://library.partnertax.ai/us-mi/stat/205.305 History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3608 ;-- CL 1948, 205.305 https://library.partnertax.ai/us-mi/stat/205.306 History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3609 ;-- CL 1948, 205.306 ;-- Am. 1975, Act 5, Imd. Eff. Mar. 25, 1975 ;-- Am. 1980, Act 166, Eff. Sept. 17, 1980 https://library.partnertax.ai/us-mi/stat/205.307 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.310 History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3613 ;-- CL 1948, 205.310 https://library.partnertax.ai/us-mi/stat/205.311 History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3614 ;-- CL 1948, 205.311 ;-- Am. 1989, Act 126, Imd. Eff. June 28, 1989 https://library.partnertax.ai/us-mi/stat/205.311a History: Add. 2014, Act 82 , Imd. Eff. Apr. 1, 2014 https://library.partnertax.ai/us-mi/stat/205.312 History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3615 ;-- CL 1948, 205.312 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965 https://library.partnertax.ai/us-mi/stat/205.313 History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3616 ;-- CL 1948, 205.313 https://library.partnertax.ai/us-mi/stat/205.314 History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3617 ;-- Am. 1939, Act 124, Imd. Eff. May 23, 1939 ;-- Am. 1941, Act 301, Eff. Jan. 10, 1942 ;-- Am. 1947, Act 321, Imd. Eff. July 1, 1947 ;-- CL 1948, 205.314 ;-- Am. 1979, Act 198, Eff. Jan. 1, 1980 ;-- Am. 1994, Act 307, Eff. Oct. 1, 1994 https://library.partnertax.ai/us-mi/stat/205.315 History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3618 ;-- CL 1948, 205.315 https://library.partnertax.ai/us-mi/stat/205.316 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.317 History: Add. 1965, Act 299, Imd. Eff. July 22, 1965 https://library.partnertax.ai/us-mi/stat/205.421 History: 1993, Act 327, Eff. Mar. 15, 1994 https://library.partnertax.ai/us-mi/stat/205.422 History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1997, Act 187 , Imd. Eff. Dec. 30, 1997 ;-- Am. 2004, Act 474 , Imd. Eff. Dec. 28, 2004 ;-- Am. 2005, Act 238 , Eff. Jan. 1, 2006 ;-- Am. 2012, Act 188 , Imd. Eff. June 20, 2012 ;-- Am. 2020, Act 326 , Eff. Jan. 1, 2022 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.423 History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1997, Act 187 , Imd. Eff. Dec. 30, 1997 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.423a History: Add. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.424 History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.425 History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1997, Act 187 , Imd. Eff. Dec. 30, 1997 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.425a History: Add. 1997, Act 187 , Imd. Eff. Dec. 30, 1997 ;-- Am. 2012, Act 188 , Imd. Eff. June 20, 2012 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.425b History: Add. 1997, Act 187 , Imd. Eff. Dec. 30, 1997 https://library.partnertax.ai/us-mi/stat/205.426 History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1997, Act 187 , Eff. Apr. 15, 1998 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.426a History: Add. 1997, Act 187 , Imd. Eff. Dec. 30, 1997 ;-- Am. 2012, Act 188 , Imd. Eff. June 20, 2012 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.426b History: Add. 1997, Act 187 , Eff. Apr. 15, 1998 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.426c History: Add. 2002, Act 503 , Imd. Eff. July 18, 2002 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.426d History: Add. 2003, Act 285 , Imd. Eff. Jan. 8, 2004 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.426e History: Add. 2016, Act 43 , Eff. June 13, 2016 https://library.partnertax.ai/us-mi/stat/205.426f History: Add. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.427 History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1997, Act 187 , Eff. Apr. 15, 1998 ;-- Am. 2002, Act 503 , Imd. Eff. July 18, 2002 ;-- Am. 2004, Act 164 , Imd. Eff. June 24, 2004 ;-- Am. 2008, Act 458 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2012, Act 188 , Imd. Eff. June 20, 2012 ;-- Am. 2012, Act 325 , Imd. Eff. Oct. 9, 2012 ;-- Am. 2014, Act 298 , Imd. Eff. Sept. 30, 2014 ;-- Am. 2016, Act 86 , Imd. Eff. Apr. 19, 2016 ;-- Am. 2021, Act 102 , Imd. Eff. Nov. 4, 2021 ;-- Am. 2022, Act 171 , Imd. Eff. https://library.partnertax.ai/us-mi/stat/205.427a History: Add. 1997, Act 187 , Imd. Eff. Dec. 30, 1997 https://library.partnertax.ai/us-mi/stat/205.427b History: Add. 2002, Act 607 , Imd. Eff. Dec. 20, 2002 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.428 History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1997, Act 187 , Eff. Apr. 15, 1998 ;-- Am. 2004, Act 474 , Imd. Eff. Dec. 28, 2004 ;-- Am. 2005, Act 238 , Eff. Jan. 1, 2006 ;-- Am. 2008, Act 458 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.429 History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1995, Act 118, Imd. Eff. June 29, 1995 ;-- Am. 1997, Act 187 , Imd. Eff. Dec. 30, 1997 ;-- Am. 2004, Act 474 , Imd. Eff. Dec. 28, 2004 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.430 History: 1993, Act 327, Eff. Mar. 15, 1994 https://library.partnertax.ai/us-mi/stat/205.431 History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 2004, Act 474 , Imd. Eff. Dec. 28, 2004 ;-- Am. 2012, Act 325 , Imd. Eff. Oct. 9, 2012 ;-- Am. 2016, Act 86 , Imd. Eff. Apr. 19, 2016 ;-- Am. 2020, Act 326 , Eff. Jan. 1, 2022 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 https://library.partnertax.ai/us-mi/stat/205.432 History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1997, Act 187 , Imd. Eff. Dec. 30, 1997 ;-- Am. 2002, Act 503 , Imd. Eff. July 18, 2002 ;-- Am. 2004, Act 164 , Imd. Eff. June 24, 2004 ;-- Am. 2012, Act 188 , Imd. Eff. June 20, 2012 ;-- Am. 2014, Act 272 , Imd. Eff. July 2, 2014 ;-- Am. 2016, Act 309 , Imd. Eff. Oct. 6, 2016 ;-- Am. 2018, Act 639 , Eff. Mar. 29, 2019 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 Compiler's Notes: Subsection (10) of Sec. 12, as amended by Act 188 of 2012, was https://library.partnertax.ai/us-mi/stat/205.433 History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1995, Act 131, Imd. Eff. July 10, 1995 ;-- Am. 2022, Act 171 , Imd. Eff. July 21, 2022 Admin Rule: R 205.401 et seq. and R 205.451 et seq. of the Michigan Administrative Code. https://library.partnertax.ai/us-mi/stat/205.434 History: 1993, Act 327, Eff. Mar. 15, 1994 https://library.partnertax.ai/us-mi/stat/205.435 History: 1993, Act 327, Eff. Mar. 15, 1994 https://library.partnertax.ai/us-mi/stat/205.436 History: 1993, Act 327, Eff. Mar. 15, 1994 https://library.partnertax.ai/us-mi/stat/205.601 History: 1956, Act 173, Eff. Aug. 11, 1956 https://library.partnertax.ai/us-mi/stat/205.602 History: 1956, Act 173, Eff. Aug. 11, 1956 https://library.partnertax.ai/us-mi/stat/205.603 History: 1956, Act 173, Eff. Aug. 11, 1956 https://library.partnertax.ai/us-mi/stat/205.604 History: 1956, Act 173, Eff. Aug. 11, 1956 https://library.partnertax.ai/us-mi/stat/205.605 History: 1956, Act 173, Eff. Aug. 11, 1956 https://library.partnertax.ai/us-mi/stat/205.606 History: 1956, Act 173, Eff. Aug. 11, 1956 https://library.partnertax.ai/us-mi/stat/205.607 History: 1956, Act 173, Eff. Aug. 11, 1956 https://library.partnertax.ai/us-mi/stat/205.701 History: 1973, Act 186, Eff. July 1, 1974 Compiler's Notes: For transfer of Michigan tax tribunal to Michigan administrative hearing system, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For the transfer of powers, duties, functions and responsibilities of the Michigan administrative hearing system to the Michigan office of administrative hearings and rules, and abolishment of the Michigan administrative hearing system, see E.R.O. 2019-1, compiled at MCL 324.99923.For transfer of Michigan tax https://library.partnertax.ai/us-mi/stat/205.703 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 ;-- Am. 1992, Act 172, Imd. Eff. July 21, 1992 ;-- Am. 2008, Act 125 , Imd. Eff. May 9, 2008 https://library.partnertax.ai/us-mi/stat/205.707 History: 1973, Act 186, Eff. July 1, 1974 https://library.partnertax.ai/us-mi/stat/205.721 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 2018, Act 438 , Eff. Oct. 1, 2019 Compiler's Notes: For transfer of the Tax Tribunal from the Department of Treasury to the Department of Commerce, budget procurement and management related functions from the Department of Treasury to the Director of the Department of Commerce, and the power to designate the chairperson of the Tax Tribunal to the Governor, see E.R.O. No. 1991-15 compiled at MCL 205.8 https://library.partnertax.ai/us-mi/stat/205.722 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 2008, Act 127 , Imd. Eff. May 9, 2008 ;-- Am. 2018, Act 438 , Eff. Oct. 1, 2019 https://library.partnertax.ai/us-mi/stat/205.723 History: 1973, Act 186, Eff. July 1, 1974 https://library.partnertax.ai/us-mi/stat/205.724 History: 1973, Act 186, Eff. July 1, 1974 https://library.partnertax.ai/us-mi/stat/205.725 History: 1973, Act 186, Eff. July 1, 1974 https://library.partnertax.ai/us-mi/stat/205.726 History: Add. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1978, Act 439, Imd. Eff. Oct. 9, 1978 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 ;-- Am. 2008, Act 126 , Imd. Eff. May 9, 2008 ;-- Am. 2025, Act 53 , Eff. Mar. 24, 2026 https://library.partnertax.ai/us-mi/stat/205.731 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 2008, Act 125 , Imd. Eff. May 9, 2008 https://library.partnertax.ai/us-mi/stat/205.732 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 2008, Act 125 , Imd. Eff. May 9, 2008 Admin Rule: R 205.1101 et seq. of the Michigan Administrative Code. https://library.partnertax.ai/us-mi/stat/205.733 History: 1973, Act 186, Eff. July 1, 1974 https://library.partnertax.ai/us-mi/stat/205.734 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1978, Act 439, Imd. Eff. Oct. 9, 1978 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 ;-- Am. 2025, Act 53 , Eff. Mar. 24, 2026 https://library.partnertax.ai/us-mi/stat/205.735 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1983, Act 163, Imd. Eff. July 24, 1983 ;-- Am. 1985, Act 95, Imd. Eff. July 11, 1985 ;-- Am. 1987, Act 23, Imd. Eff. Apr. 24, 1987 ;-- Am. 1989, Act 65, Eff. July 31, 1989 ;-- Am. 1994, Act 254, Imd. Eff. July 5, 1994 ;-- Am. 2000, Act 165 , Imd. Eff. June 20, 2000 ;-- Am. 2003, Act 131 , Eff. Jan. 1, 2004 ;-- Am. 2006, Act 174 , Imd. Eff. May 30, 2006 Compiler's Notes: Section 2 of Act 95 of 1985 pr https://library.partnertax.ai/us-mi/stat/205.735a History: Add. 2006, Act 174 , Imd. Eff. May 30, 2006 ;-- Am. 2008, Act 125 , Imd. Eff. May 9, 2008 https://library.partnertax.ai/us-mi/stat/205.736 History: 1973, Act 186, Eff. July 1, 1974 https://library.partnertax.ai/us-mi/stat/205.737 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1982, Act 57, Imd. Eff. Apr. 6, 1982 ;-- Am. 1983, Act 163, Imd. Eff. July 24, 1983 ;-- Am. 1985, Act 63, Imd. Eff. June 19, 1985 ;-- Am. 1987, Act 23, Imd. Eff. Apr. 24, 1987 ;-- Am. 1992, Act 172, Imd. Eff. July 21, 1992 ;-- Am. 1993, Act 21, Imd. Eff. Apr. 14, 1993 ;-- Am. 1994, Act 254, Imd. Eff. July 5, 1994 ;-- Am. 1995, Act 232, Imd. Eff. Dec. 19, 1995 ;-- Am. 1996, Act 505 , Imd. Eff. Jan. 9, https://library.partnertax.ai/us-mi/stat/205.737a History: Add. 2020, Act 88 , Imd. Eff. June 11, 2020 https://library.partnertax.ai/us-mi/stat/205.741 History: 1973, Act 186, Eff. July 1, 1974 https://library.partnertax.ai/us-mi/stat/205.743 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1994, Act 254, Imd. Eff. July 5, 1994 ;-- Am. 2003, Act 131 , Eff. Jan. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.744 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 https://library.partnertax.ai/us-mi/stat/205.745 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 https://library.partnertax.ai/us-mi/stat/205.746 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1978, Act 439, Imd. Eff. Oct. 9, 1978 Compiler's Notes: In subsection (2) of this section, “15.247” evidently should read “15.246”. https://library.partnertax.ai/us-mi/stat/205.747 History: Add. 2008, Act 125 , Imd. Eff. May 9, 2008 https://library.partnertax.ai/us-mi/stat/205.749 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 ;-- Am. 2008, Act 126 , Imd. Eff. May 9, 2008 Admin Rule: R 205.1101 et seq. of the Michigan Administrative Code. https://library.partnertax.ai/us-mi/stat/205.751 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1978, Act 95, Imd. Eff. Apr. 5, 1978 https://library.partnertax.ai/us-mi/stat/205.752 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 2008, Act 125 , Imd. Eff. May 9, 2008 https://library.partnertax.ai/us-mi/stat/205.753 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1989, Act 284, Imd. Eff. Dec. 26, 1989 https://library.partnertax.ai/us-mi/stat/205.755 History: 1973, Act 186, Eff. July 1, 1974 https://library.partnertax.ai/us-mi/stat/205.761 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1992, Act 172, Imd. Eff. July 21, 1992 ;-- Am. 2008, Act 126 , Imd. Eff. May 9, 2008 https://library.partnertax.ai/us-mi/stat/205.762 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 ;-- Am. 1992, Act 172, Imd. Eff. July 21, 1992 ;-- Am. 1993, Act 21, Imd. Eff. Apr. 14, 1993 ;-- Am. 1995, Act 232, Imd. Eff. Dec. 19, 1995 ;-- Am. 2008, Act 128 , Imd. Eff. May 9, 2008 ;-- Am. 2024, Act 129 , Imd. Eff. Oct. 8, 2024 https://library.partnertax.ai/us-mi/stat/205.762a History: Add. 1994, Act 254, Imd. Eff. July 5, 1994 ;-- Am. 2003, Act 131 , Eff. Jan. 1, 2004 https://library.partnertax.ai/us-mi/stat/205.762b History: Add. 2012, Act 463 , Imd. Eff. Dec. 27, 2012 https://library.partnertax.ai/us-mi/stat/205.763 History: 1973, Act 186, Eff. July 1, 1974 https://library.partnertax.ai/us-mi/stat/205.764 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 https://library.partnertax.ai/us-mi/stat/205.765 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 https://library.partnertax.ai/us-mi/stat/205.766 2026-05-22 https://library.partnertax.ai/us-mi/stat/205.771 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 https://library.partnertax.ai/us-mi/stat/205.772 History: 1973, Act 186, Eff. July 1, 1974 https://library.partnertax.ai/us-mi/stat/205.773 History: 1973, Act 186, Eff. July 1, 1974 https://library.partnertax.ai/us-mi/stat/205.774 History: 1973, Act 186, Eff. July 1, 1974 https://library.partnertax.ai/us-mi/stat/205.779 History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 37, Imd. Eff. Mar. 9, 1976 Constitutionality: Op. Att'y Gen. No. 5138 (1976) states, in part: “I am, therefore, of the opinion that the legislation did not intend to abolish the State Board of Tax Appeals unless its jurisdiction was effectively transferred to another administrative or quasi-judicial body. Consequently, I conclude that 1973 PA 186, section 79, as originally enacted and as amended by 1976 PA 37 is invalid in its entirety https://library.partnertax.ai/us-mi/stat/205.801 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.803 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.805 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.807 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.809 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.811 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.813 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.815 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.817 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.819 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.821 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.823 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.825 History: 2004, Act 174 , Eff. July 1, 2004 ;-- Am. 2008, Act 437 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2009, Act 138 , Imd. Eff. Nov. 4, 2009 https://library.partnertax.ai/us-mi/stat/205.827 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.829 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.831 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.833 History: 2004, Act 174 , Eff. July 1, 2004 https://library.partnertax.ai/us-mi/stat/205.901 History: 2025, Act 23 , Imd. Eff. Oct. 7, 2025 https://library.partnertax.ai/us-mi/stat/205.903 History: 2025, Act 23 , Imd. Eff. Oct. 7, 2025 https://library.partnertax.ai/us-mi/stat/205.905 History: 2025, Act 23 , Imd. Eff. Oct. 7, 2025 https://library.partnertax.ai/us-mi/stat/205.907 History: 2025, Act 23 , Imd. Eff. Oct. 7, 2025 https://library.partnertax.ai/us-mi/stat/205.909 History: 2025, Act 23 , Imd. Eff. Oct. 7, 2025 https://library.partnertax.ai/us-mi/stat/205.911 History: 2025, Act 23 , Imd. Eff. Oct. 7, 2025 https://library.partnertax.ai/us-mi/stat/205.913 History: 2025, Act 23 , Imd. Eff. Oct. 7, 2025 https://library.partnertax.ai/us-mi/stat/206.1 History: 1967, Act 281, Eff. Oct. 1, 1967 https://library.partnertax.ai/us-mi/stat/206.2 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.4 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2003, Act 52 , Imd. Eff. July 14, 2003 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.6 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1971, Act 16, Imd. Eff. Apr. 28, 1971 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.8 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 2018, Act 38 , Imd. Eff. Feb. 28, 2018 https://library.partnertax.ai/us-mi/stat/206.10 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1971, Act 76, Imd. Eff. July 30, 1971 ;-- Am. 1972, Act 181, Imd. Eff. Aug. 1, 1972 ;-- Am. 1974, Act 33, Imd. Eff. Mar. 8, 1974 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 Compiler's Notes: Section 4 of Act 76 of 1971 provides:“Expiration of act; conditions.“Section 4. The provisions of this amendatory act shall expire August 1, 1972 unless prior thereto the legislature has submitted to the electors constitutional amendments which shall (a) g https://library.partnertax.ai/us-mi/stat/206.12 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1970, Act 140, Imd. Eff. Aug. 1, 1970 ;-- Am. 1971, Act 16, Imd. Eff. Apr. 28, 1971 ;-- Am. 1976, Act 434, Imd. Eff. Jan. 11, 1977 ;-- Am. 1980, Act 250, Imd. Eff. July 28, 1980 ;-- Am. 1982, Act 387, Imd. Eff. Dec. 28, 1982 ;-- Am. 1984, Act 283, Imd. Eff. Dec. 20, 1984 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 1996, Act 484 , Eff. Jan. 1, 1997 ;-- Am. 2003, Act 45 , Eff. Oct. 1, 2003 ;- https://library.partnertax.ai/us-mi/stat/206.14 History: 1967, Act 281, Eff. Oct. 1, 1967 https://library.partnertax.ai/us-mi/stat/206.16 History: 1967, Act 281, Eff. Oct. 1, 1967 https://library.partnertax.ai/us-mi/stat/206.18 History: 1967, Act 281, Eff. Oct. 1, 1967 https://library.partnertax.ai/us-mi/stat/206.20 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 https://library.partnertax.ai/us-mi/stat/206.22 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1996, Act 484 , Imd. Eff. Dec. 27, 1996 ;-- Am. 2003, Act 51 , Eff. Oct. 1, 2003 ;-- Am. 2016, Act 158 , Eff. July 1, 2016 https://library.partnertax.ai/us-mi/stat/206.24 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.26 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2003, Act 50 , Eff. Oct. 1, 2003 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2016, Act 158 , Eff. July 1, 2016 https://library.partnertax.ai/us-mi/stat/206.28 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.30 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1970, Act 140, Imd. Eff. Aug. 1, 1970 ;-- Am. 1971, Act 150, Imd. Eff. Nov. 22, 1971 ;-- Am. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1974, Act 12, Imd. Eff. Feb. 15, 1974 ;-- Am. 1974, Act 217, Imd. Eff. July 21, 1974 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 1976, Act 435, Imd. Eff. Jan. 11, 1977 ;-- Am. 1978, Act 554, Imd. Eff. Dec. 22, 1978 ;-- Am. 1980, Act 250, Imd. Eff. July 28 https://library.partnertax.ai/us-mi/stat/206.30a History: Add. 2012, Act 224 , Imd. Eff. June 29, 2012 ;-- Am. 2018, Act 38 , Imd. Eff. Feb. 28, 2018 Compiler's Notes: Former MCL 206.30a, which pertained to certain allowable deductions, was repealed by Act 484 of 1996, Eff. Jan. 1, 1997. https://library.partnertax.ai/us-mi/stat/206.30b 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.30d 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.30e 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.30f 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.31 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.31a History: Add. 2011, Act 314 , Eff. Jan. 1, 2012 ;-- Am. 2018, Act 103 , Imd. Eff. Apr. 5, 2018 https://library.partnertax.ai/us-mi/stat/206.31b History: Add. 2012, Act 414 , Imd. Eff. Dec. 20, 2012 https://library.partnertax.ai/us-mi/stat/206.32 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.36 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1970, Act 140, Imd. Eff. Aug. 1, 1970 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2025, Act 24 , Imd. Eff. Oct. 7, 2025 https://library.partnertax.ai/us-mi/stat/206.51 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1971, Act 76, Eff. Aug. 1, 1971 ;-- Am. 1972, Act 181, Eff. Aug. 1, 1972 ;-- Am. 1975, Act 19, Eff. May 1, 1975 ;-- Am. 1977, Act 44, Imd. Eff. June 30, 1977 ;-- Am. 1982, Act 155, Imd. Eff. May 17, 1982 ;-- Am. 1983, Act 15, Imd. Eff. Mar. 29, 1983 ;-- Am. 1984, Act 221, Imd. Eff. July 26, 1984 ;-- Am. 1986, Act 16, Eff. Mar. 26, 1986 ;-- Am. 1990, Act 283, Imd. Eff. Dec. 14, 1990 ;-- Am. 1993, Act 328, Eff. Apr. 1, 1994 ;-- Am. 1995, Act 194, I https://library.partnertax.ai/us-mi/stat/206.51a 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.51b 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.51c 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.51d 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.51e History: Add. 2017, Act 47 , Eff. July 24, 2017 Compiler's Notes: Former MCL 206.51e, which pertained to income tax rates other than for corporations, was repealed by Act 94 of 2007, Imd. Eff. Oct. 1, 2007. https://library.partnertax.ai/us-mi/stat/206.51f History: Add. 2017, Act 110 , Eff. Aug. 25, 2017 https://library.partnertax.ai/us-mi/stat/206.51g History: Add. 2018, Act 588 , Imd. Eff. Dec. 28, 2018 https://library.partnertax.ai/us-mi/stat/206.51h History: Add. 2023, Act 4 , Eff. Feb. 13, 2024 https://library.partnertax.ai/us-mi/stat/206.52 History: Add. 1988, Act 1, Imd. Eff. Jan. 22, 1988 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2018, Act 38 , Imd. Eff. Feb. 28, 2018 https://library.partnertax.ai/us-mi/stat/206.61 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.91 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.101 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.102 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.103 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1970, Act 140, Imd. Eff. Aug. 1, 1970 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.105 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.110 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1990, Act 283, Imd. Eff. Dec. 14, 1990 ;-- Am. 1996, Act 484 , Eff. Jan. 1, 1997 ;-- Am. 2003, Act 21 , Imd. Eff. June 24, 2003 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.111 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 https://library.partnertax.ai/us-mi/stat/206.112 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 https://library.partnertax.ai/us-mi/stat/206.113 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 https://library.partnertax.ai/us-mi/stat/206.114 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 https://library.partnertax.ai/us-mi/stat/206.115 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 178 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.116 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.121 History: 1967, Act 281, Eff. Oct. 1, 1967 https://library.partnertax.ai/us-mi/stat/206.122 History: 1967, Act 281, Eff. Oct. 1, 1967 https://library.partnertax.ai/us-mi/stat/206.123 History: 1967, Act 281, Eff. Oct. 1, 1967 https://library.partnertax.ai/us-mi/stat/206.125 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.131 History: 1967, Act 281, Eff. Oct. 1, 1967 https://library.partnertax.ai/us-mi/stat/206.132 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.133 History: 1967, Act 281, Eff. Oct. 1, 1967 https://library.partnertax.ai/us-mi/stat/206.134 History: 1967, Act 281, Eff. Oct. 1, 1967 https://library.partnertax.ai/us-mi/stat/206.151 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.191 History: 1967, Act 281, Eff. Oct. 1, 1967 https://library.partnertax.ai/us-mi/stat/206.195 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.201 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.211 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.251 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 174 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.252 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.254 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 ;-- Am. 2024, Act 216 , Eff. Apr. 2, 2025 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.255 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1978, Act 589, Imd. Eff. Jan. 4, 1979 ;-- Am. 1979, Act 30, Imd. Eff. June 14, 1979 ;-- Am. 1982, Act 515, Imd. Eff. Dec. 31, 1982 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 1996, Act 484 , Eff. Jan. 1, 1997 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 Compiler's Notes: Section 2 of Act 515 of 1982 provides: “(1) Section 255 of this amendatory act shall be effective for the 1979 tax year and e https://library.partnertax.ai/us-mi/stat/206.256 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1996, Act 484 , Eff. Jan. 1, 1997 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.257 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.258 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.260 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.262 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.263 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.264 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.265 History: Add. 1993, Act 128, Imd. Eff. July 22, 1993 ;-- Am. 1998, Act 19 , Imd. Eff. Mar. 12, 1998 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 Compiler's Notes: Enacting section 1 of Act 19 of 1998 provides:“This amendatory act is effective for tax years beginning after 1988.” https://library.partnertax.ai/us-mi/stat/206.266 History: Add. 1998, Act 535 , Imd. Eff. Jan. 19, 1999 ;-- Am. 1999, Act 214 , Imd. Eff. Dec. 28, 1999 ;-- Am. 2001, Act 70 , Imd. Eff. July 24, 2001 ;-- Am. 2006, Act 52 , Imd. Eff. Mar. 9, 2006 ;-- Am. 2007, Act 94 , Imd. Eff. Oct. 1, 2007 ;-- Am. 2008, Act 447 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 Compiler's Notes: Enacting section 1 of Act 52 of 2006 provides:"Enacting section 1. This amendatory act is effective for tax years that begin after December 31, 2004."For https://library.partnertax.ai/us-mi/stat/206.266a History: Add. 2020, Act 343 , Imd. Eff. Dec. 30, 2020 https://library.partnertax.ai/us-mi/stat/206.267 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.270 History: Add. 2003, Act 295 , Imd. Eff. Jan. 8, 2004 ;-- Am. 2005, Act 234 , Imd. Eff. Nov. 21, 2005 ;-- Am. 2007, Act 94 , Imd. Eff. Oct. 1, 2007 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 Compiler's Notes: In subsection (6)(a), the reference to the “Michigan early stage venture capital investment act of 2003” evidently should read “Michigan early stage venture investment act of 2003.” https://library.partnertax.ai/us-mi/stat/206.271 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.272 History: Add. 2006, Act 372 , Imd. Eff. Sept. 22, 2006 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2023, Act 4 , Eff. Feb. 13, 2024 Compiler's Notes: Enacting section 1 of Act 469 of 2014 provides:"Enacting section 1. 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 https://library.partnertax.ai/us-mi/stat/206.273 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.274 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.278 History: Add. 2010, Act 235 , Imd. Eff. Dec. 14, 2010 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 Compiler's Notes: Enacting section 1 of Act 235 of 2010 provides:"Enacting section 1. This amendatory act shall be known as the "venture investment credit"." https://library.partnertax.ai/us-mi/stat/206.280 History: Add. 2024, Act 156 , Eff. Apr. 2, 2025 https://library.partnertax.ai/us-mi/stat/206.301 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1971, Act 25, Imd. Eff. May 13, 1971 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 1982, Act 515, Imd. Eff. Dec. 31, 1982 ;-- Am. 1983, Act 15, Imd. Eff. Mar. 29, 1983 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 1988, Act 70, Imd. Eff. Mar. 28, 1988 ;-- Am. 1996, Act 484 , Eff. Jan. 17, 1998 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 Compiler's Notes: Section 2 of Act 15 of 1983 prov https://library.partnertax.ai/us-mi/stat/206.301a History: Add. 2021, Act 8 , Imd. Eff. Apr. 22, 2021 https://library.partnertax.ai/us-mi/stat/206.302 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.311 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1975, Act 94, Imd. Eff. June 2, 1975 ;-- Am. 1980, Act 169, Eff. Sept. 17, 1980 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 2004, Act 199 , Imd. Eff. July 12, 2004 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.312 History: Add. 2016, Act 266 , Imd. Eff. June 28, 2016 https://library.partnertax.ai/us-mi/stat/206.315 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 2003, Act 49 , Eff. Oct. 1, 2003 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.321 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.322 History: Add. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.325 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2022, Act 148 , Imd. Eff. July 19, 2022 Compiler's Notes: Enacting section 1 of Act 148 of 2022 provides:"Enacting section 1. This amendatory act is retroactive and applies to all tax years that begin on and after January 1, 2018." https://library.partnertax.ai/us-mi/stat/206.331 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 https://library.partnertax.ai/us-mi/stat/206.335 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.339 History: Add. 2024, Act 177 , Imd. Eff. Dec. 23, 2024 https://library.partnertax.ai/us-mi/stat/206.351 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.352 History: Add. 1996, Act 568 , Eff. Mar. 31, 1997 https://library.partnertax.ai/us-mi/stat/206.355 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.355a 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.361 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.365 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.401 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.402 History: Add. 1980, Act 169, Eff. Sept. 17, 1980 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.405 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.408 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1980, Act 169, Eff. Sept. 17, 1980 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.411 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.421 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.435 History: Add. 2007, Act 133 , Imd. Eff. Nov. 1, 2007 ;-- Am. 2008, Act 143 , Imd. Eff. May 28, 2008 ;-- Am. 2008, Act 162 , Imd. Eff. June 16, 2008 ;-- Am. 2008, Act 322 , Imd. Eff. Dec. 18, 2008 ;-- Am. 2008, Act 526 , Imd. Eff. Jan. 13, 2009 ;-- Am. 2008, Act 558 , Imd. Eff. Jan. 16, 2009 ;-- Am. 2008, Act 560 , Imd. Eff. Jan. 16, 2009 ;-- Am. 2010, Act 346 , Imd. Eff. Dec. 21, 2010 ;-- Am. 2012, Act 151 , Imd. Eff. May 30, 2012 ;-- Am. 2012, Act 154 , Imd. Eff. June 5, 2012 ;-- Am. 2013, Act https://library.partnertax.ai/us-mi/stat/206.437 History: Add. 2005, Act 249 , Imd. Eff. Dec. 1, 2005 ;-- Am. 2007, Act 133 , Imd. Eff. Nov. 1, 2007 https://library.partnertax.ai/us-mi/stat/206.438 History: Add. 2004, Act 364 , Imd. Eff. Oct. 6, 2004 ;-- Am. 2008, Act 151 , Imd. Eff. June 5, 2008 https://library.partnertax.ai/us-mi/stat/206.439 History: Add. 1983, Act 189, Imd. Eff. Nov. 1, 1983 ;-- Am. 1985, Act 145, Imd. Eff. Nov. 7, 1985 ;-- Am. 1986, Act 286, Eff. Jan. 22, 1987 ;-- Am. 1993, Act 162, Imd. Eff. Sept. 16, 1993 ;-- Am. 1996, Act 55 , Imd. Eff. Feb. 26, 1996 ;-- Am. 1996, Act 484 , Eff. Jan. 1, 1996 Compiler's Notes: Subsection (1) of Section 3 of Act 484 provides:“Section 3. (1) Sections 264, 274, 439, 440, 471, 475, 506, 512, 522, and 527a of Act No. 281 of the Public Acts of 1967, as amended by this amendatory act, https://library.partnertax.ai/us-mi/stat/206.440 History: Add. 1982, Act 211, Eff. Sept. 29, 1982 ;-- Am. 1985, Act 156, Imd. Eff. Nov. 15, 1985 ;-- Am. 1996, Act 484 , Eff. Jan. 1, 1996 ;-- Am. 2005, Act 160 , Imd. Eff. Oct. 3, 2005 ;-- Am. 2007, Act 133 , Imd. Eff. Nov. 1, 2007 Compiler's Notes: Subsection (1) of Section 3 of Act 484 provides:“Section 3. (1) Sections 264, 274, 439, 440, 471, 475, 506, 512, 522, and 527a of Act No. 281 of the Public Acts of 1967, as amended by this amendatory act, are retroactive and effective January 1, 1996 https://library.partnertax.ai/us-mi/stat/206.441 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.442 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.451 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 2002, Act 581 , Imd. Eff. Oct. 14, 2002 ;-- Am. 2003, Act 46 , Eff. Oct. 1, 2003 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.455 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.461 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.471 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1977, Act 163, Eff. Mar. 30, 1978 ;-- Am. 1991, Act 82, Imd. Eff. July 18, 1991 ;-- Am. 1994, Act 119, Eff. Mar. 30, 1995 ;-- Am. 1996, Act 55 , Imd. Eff. Feb. 26, 1996 ;-- Am. 1996, Act 484 , Eff. Jan. 1, 1996 ;-- Am. 2002, Act 486 , Imd. Eff. June 27, 2002 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2023, Act 100 , Imd. Eff. July 19, 2023 Compiler's Notes: Subsection (1) of Section 3 of Act 484 provides:“Section 3. (1) Sections 264, 274, 4 https://library.partnertax.ai/us-mi/stat/206.472 History: Add. 1977, Act 1, Imd. Eff. Feb. 23, 1977 https://library.partnertax.ai/us-mi/stat/206.473 History: Add. 1996, Act 568 , Eff. Mar. 31, 1997 https://library.partnertax.ai/us-mi/stat/206.474 History: Add. 2023, Act 100 , Imd. Eff. July 19, 2023 https://library.partnertax.ai/us-mi/stat/206.475 History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1982, Act 211, Eff. Sept. 29, 1982 ;-- Am. 1991, Act 82, Imd. Eff. July 18, 1991 ;-- Am. 1996, Act 484 , Eff. Jan. 1, 1996 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 Compiler's Notes: Section 475 of Act 250 of 1978, purporting to amend this section, was submitted to and disapproved by the people as part of Proposal E at the general election held on November 4, 1980.Subsection (1) of Section 3 of Act 484 provides:“Section 3. (1) Sections 264, 274, 4 https://library.partnertax.ai/us-mi/stat/206.476 History: Add. 2023, Act 4 , Eff. Feb. 13, 2024 https://library.partnertax.ai/us-mi/stat/206.481 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.482 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.483 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.491 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.496 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.497 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.498 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.501 History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 https://library.partnertax.ai/us-mi/stat/206.504 History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1978, Act 458, Imd. Eff. Oct. 16, 1978 ;-- Am. 1979, Act 126, Imd. Eff. Oct. 23, 1979 ;-- Am. 1993, Act 328, Eff. Apr. 1, 1994 https://library.partnertax.ai/us-mi/stat/206.506 History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 1996, Act 484 , Eff. Jan. 1, 1996 Compiler's Notes: Subsection (1) of Section 3 of Act 484 provides:“Section 3. (1) Sections 264, 274, 439, 440, 471, 475, 506, 512, 522, and 527a of Act No. 281 of the Public Acts of 1967, as amended by this amendatory act, are retroactive and effective January 1, 1996.” https://library.partnertax.ai/us-mi/stat/206.507 History: Add. 1975, Act 233, Imd. Eff. Aug. 27, 1975 https://library.partnertax.ai/us-mi/stat/206.508 History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 1990, Act 283, Imd. Eff. Dec. 14, 1990 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 177 , Eff. Jan. 1, 2012 ;-- Am. 2018, Act 588 , Imd. Eff. Dec. 28, 2018 https://library.partnertax.ai/us-mi/stat/206.510 History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1977, Act 1, Imd. Eff. Feb 23, 1977 ;-- Am. 1978, Act 43, Imd. Eff. Mar. 7, 1978 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 1988, Act 261, Imd. Eff. July 15, 1988 ;-- Am. 1995, Act 244, Imd. Eff. Dec. 27, 1995 ;-- Am. 1995, Act 245, Imd. Eff. Dec. 27, 1995 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 172 , Eff. Jan. 1, 2012 Compiler's Notes: Section 2 of Act 43 of 1978 provides: “This amendatory act shall take e https://library.partnertax.ai/us-mi/stat/206.512 History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1974, Act 12, Imd. Eff. Feb. 15, 1974 ;-- Am. 1974, Act 125, Imd. Eff. May 25, 1974 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 1995, Act 245, Imd. Eff. Dec. 27, 1995 ;-- Am. 1996, Act 484 , Eff. Jan. 1, 1996 ;-- Am. 2003, Act 29 , Imd. Eff. June 26, 2003 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2018, Act 38 , Imd. Eff. Feb. 28, 2018 Compiler's Notes: Act 253 of 1980, purporting to amend MCL 206.30, 206.512, 206.520, a https://library.partnertax.ai/us-mi/stat/206.512a History: Add. 2003, Act 28 , Imd. Eff. June 26, 2003 https://library.partnertax.ai/us-mi/stat/206.514 History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1974, Act 156, Imd. Eff. June 20, 1974 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.516 History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 2016, Act 212 , Eff. Sept. 20, 2016 https://library.partnertax.ai/us-mi/stat/206.520 History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 1979, Act 132, Eff. Mar. 27, 1980 ;-- Am. 1980, Act 352, Imd. Eff. Dec. 29, 1980 ;-- Am. 1982, Act 269, Imd. Eff. Oct. 5, 1982 ;-- Am. 1982, Act 515, Imd. Eff. Dec. 31, 1982 ;-- Am. 1984, Act 285, Imd. Eff. Dec. 20, 1984 ;-- Am. 1985, Act 187, Imd. Eff. Dec. 20, 1985 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 1988, Act 516, Imd. Eff. Dec. 30, 1988 ;-- Am. 1990, Act 283, Imd. Eff. https://library.partnertax.ai/us-mi/stat/206.522 History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1974, Act 12, Imd. Eff. Feb. 15, 1974 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 1975, Act 320, Imd. Eff. Jan. 2, 1976 ;-- Am. 1978, Act 321, Imd. Eff. July 10, 1978 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 1993, Act 328, Eff. Apr. 1, 1994 ;-- Am. 1996, Act 55 , Imd. Eff. Feb. 26, 1996 ;-- Am. 1996, Act 484 , Eff. Jan. 1, 1996 ;-- Am. 2000, Act 41 , Imd. Eff. Mar. 27, 2000 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 201 https://library.partnertax.ai/us-mi/stat/206.523 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.524 History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 https://library.partnertax.ai/us-mi/stat/206.525 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.526 History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.527 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.527a History: Add. 1979, Act 126, Imd. Eff. Oct. 23, 1979 ;-- Am. 1981, Act 152, Imd. Eff. Nov. 19, 1981 ;-- Am. 1984, Act 36, Eff. Apr. 12, 1984 ;-- Am. 1985, Act 158, Imd. Eff. Nov. 15, 1985 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 1988, Act 516, Imd. Eff. Dec. 30, 1988 ;-- Am. 1989, Act 75, Imd. Eff. June 20, 1989 ;-- Am. 1991, Act 181, Imd. Eff. Dec. 26, 1991 ;-- Am. 1995, Act 245, Imd. Eff. Dec. 27, 1995 ;-- Am. 1996, Act 484 , Eff. Jan. 1, 1996 ;-- Am. 2001, Act 169 , Imd. Eff. No https://library.partnertax.ai/us-mi/stat/206.528 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.530 History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1975, Act 168, Imd. Eff. July 17, 1975 ;-- Am. 1976, Act 379, Imd. Eff. Dec. 28, 1976 ;-- Am. 1977, Act 1, Imd. Eff. Feb. 23, 1977 ;-- Am. 1980, Act 517, Imd. Eff. Jan. 26, 1981 ;-- Am. 1982, Act 480, Eff. Mar. 30, 1983 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.531 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.532 History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1975, Act 168, Imd. Eff. July 17, 1975 ;-- Am. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.601 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.603 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 173 , Eff. Jan. 1, 2012 ;-- Am. 2013, Act 266 , Imd. Eff. Dec. 30, 2013 Compiler's Notes: Enacting section 1 of Act 266 of 2013 provides:"Enacting section 1. This amendatory act is effective for tax years that begin after December 31, 2012." https://library.partnertax.ai/us-mi/stat/206.605 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 179 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 307 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.607 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 182 , Imd. Eff. Jan. 1, 2012 ;-- Am. 2011, Act 306 , Eff. Jan. 1, 2012 ;-- Am. 2018, Act 32 , Imd. Eff. Feb. 21, 2018 ;-- Am. 2018, Act 38 , Imd. Eff. Feb. 28, 2018 ;-- Am. 2024, Act 177 , Imd. Eff. Dec. 23, 2024 ;-- Am. 2025, Act 24 , Imd. Eff. Oct. 7, 2025 Compiler's Notes: Enacting section 1 of Act 32 of 2018 provides:"Enacting section 1. This amendatory act is retroactive and effective for tax years that begin on and after Janu https://library.partnertax.ai/us-mi/stat/206.609 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 176 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.611 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 170 , Eff. Jan. 1, 2012 ;-- Am. 2013, Act 266 , Imd. Eff. Dec. 30, 2013 Compiler's Notes: Enacting section 1 of Act 266 of 2013 provides:"Enacting section 1. This amendatory act is effective for tax years that begin after December 31, 2012." https://library.partnertax.ai/us-mi/stat/206.621 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 187 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.623 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 312 , Eff. Jan. 1, 2012 ;-- Am. 2012, Act 414 , Imd. Eff. Dec. 20, 2012 ;-- Am. 2014, Act 13 , Imd. Eff. Feb. 25, 2014 ;-- Am. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 13 of 2014 provides:"Enacting section 1. This amendatory act is retroactive and effective for tax years that begin after December 31, 2011."Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory https://library.partnertax.ai/us-mi/stat/206.625 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 175 , Eff. Jan. 1, 2012 ;-- Am. 2014, Act 15 , Imd. Eff. Feb. 25, 2014 ;-- Am. 2017, Act 216 , Eff. Mar. 20, 2018 Compiler's Notes: Enacting section 1 of Act 15 of 2014 provides:"Enacting section 1. This amendatory act is retroactive and effective for tax years that begin after December 31, 2011." https://library.partnertax.ai/us-mi/stat/206.635 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2018, Act 31 , Imd. Eff. Feb. 21, 2018 ;-- Am. 2018, Act 222 , Imd. Eff. June 26, 2018 Compiler's Notes: Enacting section 1 of Act 31 of 2018 provides:"Enacting section 1. This amendatory act is retroactive and effective for tax years that begin on and after January 1, 2016." https://library.partnertax.ai/us-mi/stat/206.637 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2016, Act 278 , Imd. Eff. July 1, 2016 https://library.partnertax.ai/us-mi/stat/206.639 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.641 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.643 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.651 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 171 , Eff. Jan. 1, 2012 ;-- Am. 2018, Act 460 , Imd. Eff. Dec. 27, 2018 Compiler's Notes: Enacting section 1 of Act 460 of 2018 provides: "Enacting section 1. (1) This amendatory act is effective for tax years beginning after December 31, 2018."(2) The provisions of section 655 of the income tax act of 1967, 1967 PA 281, MCL 206.655, as amended by this amendatory act, are curative and intended to clarify existing law and accurately https://library.partnertax.ai/us-mi/stat/206.653 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 183 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.655 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2018, Act 460 , Imd. Eff. Dec. 27, 2018 Compiler's Notes: Enacting section 1 of Act 460 of 2018 provides: "Enacting section 1. (1) This amendatory act is effective for tax years beginning after December 31, 2018."(2) The provisions of section 655 of the income tax act of 1967, 1967 PA 281, MCL 206.655, as amended by this amendatory act, are curative and intended to clarify existing law and accurately reflect the interpretation and applicatio https://library.partnertax.ai/us-mi/stat/206.657 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.659 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.661 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 191 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 310 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.663 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 308 , Eff. Jan. 1, 2012 ;-- Am. 2014, Act 15 , Imd. Eff. Feb. 25, 2014 Compiler's Notes: Enacting section 1 of Act 15 of 2014 provides:"Enacting section 1. This amendatory act is retroactive and effective for tax years that begin after December 31, 2011." https://library.partnertax.ai/us-mi/stat/206.665 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2014, Act 13 , Imd. Eff. Feb. 25, 2014 Compiler's Notes: Enacting section 1 of Act 13 of 2014 provides:"Enacting section 1. This amendatory act is retroactive and effective for tax years that begin after December 31, 2011." https://library.partnertax.ai/us-mi/stat/206.667 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 189 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.669 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.671 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 185 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 313 , Eff. Jan. 1, 2012 ;-- Am. 2014, Act 13 , Imd. Eff. Feb. 25, 2014 Compiler's Notes: Enacting section 1 of Act 13 of 2014 provides:"Enacting section 1. This amendatory act is retroactive and effective for tax years that begin after December 31, 2011." https://library.partnertax.ai/us-mi/stat/206.673 History: Add. 2011, Act 181 , Eff. Jan. 1, 2012 ;-- Am. 2014, Act 16 , Imd. Eff. Feb. 25, 2014 Compiler's Notes: Enacting section 1 of Act 16 of 2014 provides:"Enacting section 1. This amendatory act is retroactive and effective for tax years beginning after December 31, 2011." https://library.partnertax.ai/us-mi/stat/206.675 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 ;-- Am. 2024, Act 216 , Eff. Apr. 2, 2025 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.676 History: Add. 2020, Act 343 , Imd. Eff. Dec. 30, 2020 https://library.partnertax.ai/us-mi/stat/206.677 History: Add. 2024, Act 186 , Eff. Apr. 2, 2025 https://library.partnertax.ai/us-mi/stat/206.680 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2012, Act 70 , Imd. Eff. Mar. 29, 2012 ;-- Am. 2019, Act 92 , Imd. Eff. Oct. 10, 2019 Compiler's Notes: Enacting section 1 of Act 92 of 2019 provides:"Enacting section 1. This amendatory act is retroactive and effective for tax years beginning after December 31, 2017." https://library.partnertax.ai/us-mi/stat/206.681 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 186 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.683 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 190 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.685 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 184 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.687 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2022, Act 148 , Imd. Eff. July 19, 2022 Compiler's Notes: Enacting section 1 of Act 148 of 2022 provides:"Enacting section 1. This amendatory act is retroactive and applies to all tax years that begin on and after January 1, 2018." https://library.partnertax.ai/us-mi/stat/206.689 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.691 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2012, Act 70 , Imd. Eff. Mar. 29, 2012 ;-- Am. 2013, Act 266 , Imd. Eff. Dec. 30, 2013 ;-- Am. 2014, Act 14 , Imd. Eff. Feb. 25, 2014 Compiler's Notes: Enacting section 1 of Act 266 of 2013 provides:"Enacting section 1. This amendatory act is effective for tax years that begin after December 31, 2012."Enacting section 1 of Act 14 of 2014 provides:"Enacting section 1. This amendatory act is effective for tax years that begin after December 31 https://library.partnertax.ai/us-mi/stat/206.693 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.695 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2023, Act 4 , Eff. Feb. 13, 2024 ;-- Am. 2025, Act 24 , Imd. Eff. Oct. 7, 2025 https://library.partnertax.ai/us-mi/stat/206.696 History: Add. 2023, Act 4 , Eff. Feb. 13, 2024 https://library.partnertax.ai/us-mi/stat/206.697 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.699 History: Add. 2011, Act 309 , Eff. Jan. 1, 2012 ;-- Am. 2024, Act 177 , Imd. Eff. Dec. 23, 2024 https://library.partnertax.ai/us-mi/stat/206.701 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 194 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 311 , Eff. Jan. 1, 2012 ;-- Am. 2022, Act 148 , Imd. Eff. July 19, 2022 ;-- Am. 2024, Act 177 , Imd. Eff. Dec. 23, 2024 Compiler's Notes: This section was assigned the compilation number "206.701". To avoid a conflict with another section numbered "206.701" added by Act 38 of 2011, Sec. 701 of 2006 PA 513 has been renumbered as 206.901. https://library.partnertax.ai/us-mi/stat/206.703 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 188 , Eff. Jan. 1, 2012 ;-- Am. 2012, Act 217 , Imd. Eff. June 28, 2012 ;-- Am. 2013, Act 15 , Eff. Apr. 16, 2013 ;-- Am. 2014, Act 295 , Imd. Eff. Sept. 30, 2014 ;-- Am. 2016, Act 158 , Eff. July 1, 2016 Compiler's Notes: This section as added by Act 38 of 2011 was assigned the compilation number "206.703". To avoid a conflict with another section previously numbered "206.703", Sec. 703 of 2006 PA 513 has been renumbered as 206.90 https://library.partnertax.ai/us-mi/stat/206.705 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 192 , Eff. Jan. 1, 2012 Compiler's Notes: This section as added by Act 38 of 2011 was assigned the compilation number "206.705". To avoid a conflict with another section previously numbered "206.705", Sec. 705 of 2006 PA 513 has been renumbered as 206.905. https://library.partnertax.ai/us-mi/stat/206.707 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 Compiler's Notes: This section as added by Act 38 of 2011 was assigned the compilation number "206.707". To avoid a conflict with another section previously numbered "206.707", Sec. 707 of 2006 PA 513 has been renumbered as 206.907. https://library.partnertax.ai/us-mi/stat/206.709 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 Compiler's Notes: This section as added by Act 38 of 2011 was assigned the compilation number "206.709". To avoid a conflict with another section previously numbered "206.709", Sec. 709 of 2006 PA 513 has been renumbered as 206.909. https://library.partnertax.ai/us-mi/stat/206.711 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 193 , Eff. Jan. 1, 2012 ;-- Am. 2016, Act 158 , Eff. July 1, 2016 ;-- Am. 2017, Act 110 , Eff. Aug. 25, 2017 ;-- Am. 2018, Act 118 , Imd. Eff. Apr. 26, 2018 Compiler's Notes: This section as added by Act 38 of 2011 was assigned the compilation number "206.711". To avoid a conflict with another section previously numbered "206.711", Sec. 711 of 2006 PA 513 has been renumbered as 206.911. https://library.partnertax.ai/us-mi/stat/206.713 History: Add. 2011, Act 38 , Eff. Jan. 1, 2012 https://library.partnertax.ai/us-mi/stat/206.715 History: Add. 2022, Act 207 , Imd. Eff. Oct. 7, 2022 https://library.partnertax.ai/us-mi/stat/206.716 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.717 History: Add. 2024, Act 187 , Eff. Apr. 2, 2025 https://library.partnertax.ai/us-mi/stat/206.718 History: Add. 2024, Act 119 , Eff. Apr. 2, 2025 https://library.partnertax.ai/us-mi/stat/206.721 History: Add. 2022, Act 148 , Imd. Eff. July 19, 2022 Compiler's Notes: Enacting section 1 of Act 148 of 2022 provides:"Enacting section 1. This amendatory act is retroactive and applies to all tax years that begin on and after January 1, 2018." https://library.partnertax.ai/us-mi/stat/206.723 History: Add. 2022, Act 148 , Imd. Eff. July 19, 2022 Compiler's Notes: Enacting section 1 of Act 148 of 2022 provides:"Enacting section 1. This amendatory act is retroactive and applies to all tax years that begin on and after January 1, 2018." https://library.partnertax.ai/us-mi/stat/206.725 History: Add. 2022, Act 148 , Imd. Eff. July 19, 2022 Compiler's Notes: Enacting section 1 of Act 148 of 2022 provides:"Enacting section 1. This amendatory act is retroactive and applies to all tax years that begin on and after January 1, 2018." https://library.partnertax.ai/us-mi/stat/206.801 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.803 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.805 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 ;-- Am. 2024, Act 177 , Imd. Eff. Dec. 23, 2024 ;-- Am. 2025, Act 24 , Imd. Eff. Oct. 7, 2025 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.807 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.809 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.811 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.813 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 ;-- Am. 2024, Act 216 , Eff. Apr. 2, 2025 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.815 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.817 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.819 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.831 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 ;-- Am. 2024, Act 216 , Eff. Apr. 2, 2025 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.833 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.835 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.837 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.839 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 ;-- Am. 2024, Act 216 , Eff. Apr. 2, 2025 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.841 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.843 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.845 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 ;-- Am. 2024, Act 177 , Imd. Eff. Dec. 23, 2024 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.847 History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021 Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021." https://library.partnertax.ai/us-mi/stat/206.901 History: 2006, Act 513 , Eff. Jan. 1, 2007 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.701". To avoid a conflict with another section numbered "206.701", this section has been renumbered as 206.901. https://library.partnertax.ai/us-mi/stat/206.902 History: 2006, Act 513 , Eff. Jan. 1, 2007 ;-- Am. 2008, Act 450 , Imd. Eff. Jan. 9, 2009 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.702". To avoid a conflict with sections added to 1967 PA 281, this section has been renumbered as 206.902. https://library.partnertax.ai/us-mi/stat/206.903 History: 2006, Act 513 , Eff. Jan. 1, 2007 ;-- Am. 2008, Act 450 , Imd. Eff. Jan. 9, 2009 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.703". To avoid a conflict with another section numbered "206.703", this section has been renumbered as 206.903. https://library.partnertax.ai/us-mi/stat/206.904 History: 2006, Act 513 , Eff. Jan. 1, 2007 ;-- Am. 2008, Act 450 , Imd. Eff. Jan. 9, 2009 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.704". To avoid a conflict with sections added to 1967 PA 281, this section has been renumbered as 206.904. https://library.partnertax.ai/us-mi/stat/206.905 History: 2006, Act 513 , Eff. Jan. 1, 2007 ;-- Am. 2008, Act 450 , Imd. Eff. Jan. 9, 2009 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.705". To avoid a conflict with another section numbered "206.705", this section has been renumbered as 206.905. https://library.partnertax.ai/us-mi/stat/206.906 History: 2006, Act 513 , Eff. Jan. 1, 2007 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.706". To avoid a conflict with sections added to 1967 PA 281, this section has been renumbered as 206.906. https://library.partnertax.ai/us-mi/stat/206.907 2026-05-22 https://library.partnertax.ai/us-mi/stat/206.909 History: 2006, Act 513 , Eff. Jan. 1, 2007 ;-- Am. 2008, Act 450 , Imd. Eff. Jan. 9, 2009 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.709". To avoid a conflict with another section numbered "206.709", this section has been renumbered as 206.909. https://library.partnertax.ai/us-mi/stat/206.910 History: 2006, Act 513 , Eff. Jan. 1, 2007 ;-- Am. 2008, Act 450 , Imd. Eff. Jan. 9, 2009 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.710". To avoid a conflict with sections added to 1967 PA 281, this section has been renumbered as 206.910. https://library.partnertax.ai/us-mi/stat/206.911 History: 2006, Act 513 , Eff. Jan. 1, 2007 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.711". To avoid a conflict with another section numbered "206.711", this section has been renumbered as 206.911. https://library.partnertax.ai/us-mi/stat/206.921 History: 2010, Act 347 , Imd. Eff. Dec. 21, 2010 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.721". To avoid a conflict, this section has been renumbered as 206.921. https://library.partnertax.ai/us-mi/stat/206.922 History: 2010, Act 347 , Imd. Eff. Dec. 21, 2010 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.722". To avoid a conflict, this section has been renumbered as 206.922. https://library.partnertax.ai/us-mi/stat/206.923 History: 2010, Act 347 , Imd. Eff. Dec. 21, 2010 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.723". To avoid a conflict, this section has been renumbered as 206.923. https://library.partnertax.ai/us-mi/stat/206.924 History: 2010, Act 347 , Imd. Eff. Dec. 21, 2010 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.724". To avoid a conflict, this section has been renumbered as 206.924. https://library.partnertax.ai/us-mi/stat/206.925 History: 2010, Act 347 , Imd. Eff. Dec. 21, 2010 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.725". To avoid a conflict, this section has been renumbered as 206.925. https://library.partnertax.ai/us-mi/stat/206.926 History: 2010, Act 347 , Imd. Eff. Dec. 21, 2010 Compiler's Notes: This section as originally enacted was assigned the compilation number "206.726". To avoid a conflict, this section has been renumbered as 206.926. https://library.partnertax.ai/us-mi/stat/206.931 History: 2013, Act 89 , Imd. Eff. June 28, 2013 https://library.partnertax.ai/us-mi/stat/206.932 History: 2013, Act 89 , Imd. Eff. June 28, 2013 https://library.partnertax.ai/us-mi/stat/206.933 History: 2013, Act 89 , Imd. Eff. June 28, 2013 https://library.partnertax.ai/us-mi/stat/206.934 History: 2013, Act 89 , Imd. Eff. June 28, 2013 https://library.partnertax.ai/us-mi/stat/206.935 History: 2013, Act 89 , Imd. Eff. June 28, 2013 https://library.partnertax.ai/us-mi/stat/206.941 History: 2012, Act 155 , Imd. Eff. June 5, 2012 https://library.partnertax.ai/us-mi/stat/206.943 History: 2012, Act 155 , Imd. Eff. June 5, 2012 https://library.partnertax.ai/us-mi/stat/206.945 History: 2012, Act 155 , Imd. Eff. June 5, 2012 https://library.partnertax.ai/us-mi/stat/206.947 History: 2012, Act 155 , Imd. Eff. June 5, 2012 https://library.partnertax.ai/us-mi/stat/206.949 History: 2012, Act 155 , Imd. Eff. June 5, 2012 https://library.partnertax.ai/us-mi/stat/206.961 History: 2013, Act 88 , Imd. Eff. June 28, 2013 https://library.partnertax.ai/us-mi/stat/206.963 History: 2013, Act 88 , Imd. Eff. June 28, 2013 https://library.partnertax.ai/us-mi/stat/206.965 History: 2013, Act 88 , Imd. Eff. June 28, 2013 https://library.partnertax.ai/us-mi/stat/206.967 History: 2013, Act 88 , Imd. Eff. June 28, 2013 https://library.partnertax.ai/us-mi/stat/206.969 History: 2013, Act 88 , Imd. Eff. June 28, 2013 https://library.partnertax.ai/us-mi/stat/206.981 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.982 History: 2015, Act 160 , Eff. Jan. 26, 2016 ;-- Am. 2024, Act 194 , Eff. Apr. 2, 2025 https://library.partnertax.ai/us-mi/stat/206.983 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.984 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.985 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.986 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.987 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.988 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.989 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.990 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.991 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.992 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.993 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.994 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.995 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.996 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.997 History: 2015, Act 160 , Eff. Jan. 26, 2016 https://library.partnertax.ai/us-mi/stat/206.1011 History: 2016, Act 181 , Imd. Eff. June 16, 2016 https://library.partnertax.ai/us-mi/stat/206.1013 History: 2016, Act 181 , Imd. Eff. June 16, 2016 https://library.partnertax.ai/us-mi/stat/206.1015 History: 2016, Act 181 , Imd. Eff. June 16, 2016 https://library.partnertax.ai/us-mi/stat/206.1017 History: 2016, Act 181 , Imd. Eff. June 16, 2016 https://library.partnertax.ai/us-mi/stat/206.1019 History: 2016, Act 181 , Imd. Eff. June 16, 2016 https://library.partnertax.ai/us-mi/stat/206.1021 History: 2016, Act 181 , Imd. Eff. June 16, 2016 https://library.partnertax.ai/us-mi/stat/206.1031 History: 2016, Act 183 , Imd. Eff. June 16, 2016 https://library.partnertax.ai/us-mi/stat/206.1033 History: 2016, Act 183 , Imd. Eff. June 16, 2016 https://library.partnertax.ai/us-mi/stat/206.1035 History: 2016, Act 183 , Imd. Eff. June 16, 2016 https://library.partnertax.ai/us-mi/stat/206.1037 History: 2016, Act 183 , Imd. Eff. June 16, 2016 https://library.partnertax.ai/us-mi/stat/206.1039 History: 2016, Act 183 , Imd. Eff. June 16, 2016 https://library.partnertax.ai/us-mi/stat/206.1041 History: 2018, Act 255 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1043 History: 2018, Act 255 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1045 History: 2018, Act 255 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1047 History: 2018, Act 255 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1049 History: 2018, Act 255 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1051 History: 2018, Act 255 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1061 History: 2018, Act 259 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1063 History: 2018, Act 259 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1065 History: 2018, Act 259 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1067 History: 2018, Act 259 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1069 History: 2018, Act 259 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1071 History: 2018, Act 259 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1081 History: 2018, Act 257 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1083 History: 2018, Act 257 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1085 History: 2018, Act 257 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1087 History: 2018, Act 257 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/206.1089 History: 2018, Act 257 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/207.1 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4213 ;-- CL 1929, 3552 ;-- CL 1948, 207.1 Transfer of Power: See MCL 16.185. Former Law: See Act 168 of 1881; Act 152 of 1883; Act 19 of 1899; and Act 173 of 1901. https://library.partnertax.ai/us-mi/stat/207.2 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4214 ;-- CL 1929, 3553 ;-- Am. 1933, Act 29, Imd. Eff. Mar. 14, 1933 ;-- CL 1948, 207.2 https://library.partnertax.ai/us-mi/stat/207.3 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4215 ;-- CL 1929, 3554 ;-- CL 1948, 207.3 https://library.partnertax.ai/us-mi/stat/207.4 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4216 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3555 ;-- CL 1948, 207.4 ;-- Am. 1956, Act 203, Eff. Aug. 11, 1956 ;-- Am. 1995, Act 257, Imd. Eff. Jan. 5, 1996 ;-- Am. 2002, Act 610 , Imd. Eff. Dec. 20, 2002 Compiler's Notes: Section 2 of Act No. 257 of 1995 provides:“This amendatory act shall take effect December 30, 1995. This amendatory act is intended to clarify that the taxable basi https://library.partnertax.ai/us-mi/stat/207.5 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4217 ;-- CL 1929, 3556 ;-- CL 1948, 207.5 ;-- Am. 2002, Act 610 , Imd. Eff. Dec. 20, 2002 https://library.partnertax.ai/us-mi/stat/207.5a History: Add. 1975, Act 235, Imd. Eff. Aug. 27, 1975 https://library.partnertax.ai/us-mi/stat/207.5b History: Add. 1995, Act 257, Imd. Eff. Jan. 5, 1996 Compiler's Notes: Section 2 of Act No. 257 of 1995 provides:“This amendatory act shall take effect December 30, 1995. This amendatory act is intended to clarify that the taxable basis of property subject to tax under this act, including intangible property, is also subject to the limitations on taxable value provided in section 3, article IX, of the Michigan Constitution of 1963. This act is not intended to exempt any particular type of propert https://library.partnertax.ai/us-mi/stat/207.6 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4218 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3557 ;-- CL 1948, 207.6 ;-- Am. 1956, Act 203, Eff. Aug. 11, 1956 https://library.partnertax.ai/us-mi/stat/207.7 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4219 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3558 ;-- CL 1948, 207.7 ;-- Am. 1956, Act 203, Eff. Aug. 11, 1956 https://library.partnertax.ai/us-mi/stat/207.8 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4220 ;-- CL 1929, 3559 ;-- CL 1948, 207.8 https://library.partnertax.ai/us-mi/stat/207.9 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4221 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3560 ;-- CL 1948, 207.9 ;-- Am. 1956, Act 203, Eff. Aug. 11, 1956 ;-- Am. 1995, Act 257, Imd. Eff. Jan. 5, 1996 ;-- Am. 2002, Act 610 , Imd. Eff. Dec. 20, 2002 Compiler's Notes: Section 2 of Act No. 257 of 1995 provides:“This amendatory act shall take effect December 30, 1995. This amendatory act is intended to clarify that the taxable basi https://library.partnertax.ai/us-mi/stat/207.10 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4222 ;-- CL 1929, 3561 ;-- CL 1948, 207.10 ;-- Am. 1995, Act 257, Imd. Eff. Jan. 5, 1996 Compiler's Notes: Section 2 of Act No. 257 of 1995 provides:“This amendatory act shall take effect December 30, 1995. This amendatory act is intended to clarify that the taxable basis of property subject to tax under this act, including intangible property, is also subject to the limitations on taxable value pro https://library.partnertax.ai/us-mi/stat/207.11 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4223 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3562 ;-- CL 1948, 207.11 ;-- Am. 1956, Act 203, Eff. Aug. 11, 1956 ;-- Am. 1995, Act 257, Imd. Eff. Jan. 5, 1996 Compiler's Notes: Section 2 of Act No. 257 of 1995 provides:“This amendatory act shall take effect December 30, 1995. This amendatory act is intended to clarify that the taxable basis of property subject to tax under this act, including intangible property, is also subj https://library.partnertax.ai/us-mi/stat/207.12 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4224 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3563 ;-- CL 1948, 207.12 ;-- Am. 1995, Act 257, Imd. Eff. Jan. 5, 1996 ;-- Am. 2001, Act 35 , Imd. Eff. June 29, 2001 Compiler's Notes: Section 2 of Act No. 257 of 1995 provides:“This amendatory act shall take effect December 30, 1995. This amendatory act is intended to clarify that the taxable basis of property subject to tax under this act, including intangible property, is also https://library.partnertax.ai/us-mi/stat/207.13 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4225 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3564 ;-- CL 1948, 207.13 ;-- Am. 1953, Act 30, Imd. Eff. Apr. 15, 1953 ;-- Am. 1977, Act 290, Imd. Eff. Dec. 29, 1977 ;-- Am. 1980, Act 322, Eff. Mar. 31, 1981 ;-- Am. 1993, Act 332, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 361, Imd. Eff. Dec. 27, 1994 ;-- Am. 1995, Act 257, Imd. Eff. Jan. 5, 1996 ;-- Am. 2001, Act 35 , Imd. Eff. June 29, 2001 C https://library.partnertax.ai/us-mi/stat/207.13a History: Add. 2000, Act 341 , Imd. Eff. Dec. 27, 2000 https://library.partnertax.ai/us-mi/stat/207.13b History: Add. 2002, Act 50 , Imd. Eff. Mar. 14, 2002 https://library.partnertax.ai/us-mi/stat/207.14 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4226 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3565 ;-- Am. 1935, Act 104, Imd. Eff. May 28, 1935 ;-- CL 1948, 207.14 ;-- Am. 1956, Act 203, Eff. Aug. 11, 1956 ;-- Am. 1995, Act 257, Imd. Eff. Jan. 5, 1996 Compiler's Notes: Section 2 of Act No. 257 of 1995 provides:“This amendatory act shall take effect December 30, 1995. This amendatory act is intended to clarify that the taxable basis https://library.partnertax.ai/us-mi/stat/207.15 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4227 ;-- CL 1929, 3566 ;-- CL 1948, 207.15 ;-- Am. 1966, Act 208, Imd. Eff. July 11, 1966 https://library.partnertax.ai/us-mi/stat/207.16 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4228 ;-- CL 1929, 3567 ;-- CL 1948, 207.16 https://library.partnertax.ai/us-mi/stat/207.17 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4229 ;-- CL 1929, 3568 ;-- CL 1948, 207.17 ;-- Am. 1964, Act 90, Eff. July 1, 1964 https://library.partnertax.ai/us-mi/stat/207.18 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4230 ;-- CL 1929, 3569 ;-- CL 1948, 207.18 https://library.partnertax.ai/us-mi/stat/207.19 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4231 ;-- CL 1929, 3570 ;-- CL 1948, 207.19 ;-- Am. 1995, Act 257, Imd. Eff. Jan. 5, 1996 Compiler's Notes: Section 2 of Act No. 257 of 1995 provides:“This amendatory act shall take effect December 30, 1995. This amendatory act is intended to clarify that the taxable basis of property subject to tax under this act, including intangible property, is also subject to the limitations on taxable value provided in section 3, article IX, of the Mi https://library.partnertax.ai/us-mi/stat/207.20 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4232 ;-- CL 1929, 3571 ;-- CL 1948, 207.20 https://library.partnertax.ai/us-mi/stat/207.21 History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4233 ;-- CL 1929, 3572 ;-- CL 1948, 207.21 https://library.partnertax.ai/us-mi/stat/207.211 History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1988, Act 186, Imd. Eff. June 27, 1988 ;-- Am. 1996, Act 584 , Eff. Mar. 31, 1997 ;-- Am. 2000, Act 406 , Imd. Eff. Jan. 8, 2001 ;-- Am. 2002, Act 667 , Eff. Apr. 1, 2003 ;-- Am. 2015, Act 178 , Eff. Jan. 1, 2017 ;-- Am. 2024, Act 219 , Eff. Apr. 2, 2025 Compiler's Notes: Former MCL 207.201 to 207.214, deriving from Act 319 of 1947 and pertaining to a diesel motor fuel tax, were repealed by Act 54 of 1951. Compiler's Notes: Enacting section https://library.partnertax.ai/us-mi/stat/207.212 History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1996, Act 584 , Eff. Mar. 31, 1997 ;-- Am. 2002, Act 667 , Eff. Apr. 1, 2003 ;-- Am. 2006, Act 346 , Imd. Eff. Sept. 1, 2006 ;-- Am. 2015, Act 178 , Eff. Jan. 1, 2017 Compiler's Notes: Former MCL 207.201 to 207.214, deriving from Act 319 of 1947 and pertaining to a diesel motor fuel tax, were repealed by Act 54 of 1951. Compiler's Notes: Enacting section 2 of Act 475 of 2014 provides:"Enacting section 2. This amendatory act does not take eff https://library.partnertax.ai/us-mi/stat/207.212a History: Add. 1994, Act 353, Imd. Eff. Dec. 22, 1994 ;-- Am. 2015, Act 178 , Eff. Jan. 1, 2017 Compiler's Notes: Enacting section 2 of Act 475 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 speci https://library.partnertax.ai/us-mi/stat/207.213 History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 2022, Act 26 , Imd. Eff. Mar. 10, 2022 Compiler's Notes: Former MCL 207.201 to 207.214, deriving from Act 319 of 1947 and pertaining to a diesel motor fuel tax, were repealed by Act 54 of 1951. https://library.partnertax.ai/us-mi/stat/207.214 History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1996, Act 584 , Eff. Mar. 31, 1997 ;-- Am. 2000, Act 406 , Imd. Eff. Jan. 8, 2001 ;-- Am. 2002, Act 667 , Eff. Apr. 1, 2003 ;-- Am. 2006, Act 346 , Imd. Eff. Sept. 1, 2006 ;-- Am. 2015, Act 178 , Eff. Jan. 1, 2017 Compiler's Notes: Former MCL 207.201 to 207.214, deriving from Act 319 of 1947 and pertaining to a diesel motor fuel tax, were repealed by Act 54 of 1951. Compiler's Notes: Enacting section 2 of Act 475 of 2014 provides:"Enacting s https://library.partnertax.ai/us-mi/stat/207.215 History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1981, Act 16, Imd. Eff. Apr. 28, 1981 ;-- Am. 1987, Act 235, Imd. Eff. Dec. 28, 1987 ;-- Am. 1996, Act 584 , Eff. Mar. 31, 1997 ;-- Am. 2015, Act 178 , Eff. Jan. 1, 2017 Admin Rule: R 207.1 et seq. of the Michigan Administrative Code. Compiler's Notes: Enacting section 2 of Act 475 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 stat https://library.partnertax.ai/us-mi/stat/207.216 History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1996, Act 584 , Eff. Mar. 31, 1997 https://library.partnertax.ai/us-mi/stat/207.216a History: Add. 1996, Act 584 , Eff. Mar. 31, 1997 ;-- Am. 2015, Act 178 , Eff. Jan. 1, 2017 Compiler's Notes: Enacting section 2 of Act 475 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 e https://library.partnertax.ai/us-mi/stat/207.217 History: 1980, Act 119, Imd. Eff. May 14, 1980 https://library.partnertax.ai/us-mi/stat/207.218 History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1996, Act 584 , Eff. Mar. 31, 1997 ;-- Am. 2004, Act 472 , Imd. Eff. Dec. 28, 2004 ;-- Am. 2006, Act 449 , Imd. Eff. Dec. 14, 2006 ;-- Am. 2015, Act 178 , Eff. Jan. 1, 2017 Compiler's Notes: Enacting section 2 of Act 475 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 https://library.partnertax.ai/us-mi/stat/207.219 History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 2015, Act 178 , Eff. Jan. 1, 2017 Compiler's Notes: Enacting section 2 of Act 475 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 ele https://library.partnertax.ai/us-mi/stat/207.220 History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 2015, Act 178 , Eff. Jan. 1, 2017 Compiler's Notes: Enacting section 2 of Act 475 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 ele https://library.partnertax.ai/us-mi/stat/207.221 2026-05-22 https://library.partnertax.ai/us-mi/stat/207.225 History: 1980, Act 119, Imd. Eff. May 14, 1980 https://library.partnertax.ai/us-mi/stat/207.226 2026-05-22 https://library.partnertax.ai/us-mi/stat/207.227 History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1996, Act 584 , Eff. Mar. 31, 1997 https://library.partnertax.ai/us-mi/stat/207.228 2026-05-22 https://library.partnertax.ai/us-mi/stat/207.230 History: 1980, Act 119, Imd. Eff. May 14, 1980 https://library.partnertax.ai/us-mi/stat/207.231 History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1996, Act 584 , Eff. Mar. 31, 1997 https://library.partnertax.ai/us-mi/stat/207.232 History: 1980, Act 119, Imd. Eff. May 14, 1980 https://library.partnertax.ai/us-mi/stat/207.233 2026-05-22 https://library.partnertax.ai/us-mi/stat/207.234 History: 1980, Act 119, Imd. Eff. May 14, 1980 https://library.partnertax.ai/us-mi/stat/207.235 2026-05-22 https://library.partnertax.ai/us-mi/stat/207.236 2026-05-22 https://library.partnertax.ai/us-mi/stat/207.271 History: 1963, Act 68, Eff. Sept. 6, 1963 https://library.partnertax.ai/us-mi/stat/207.272 History: 1963, Act 68, Eff. Sept. 6, 1963 https://library.partnertax.ai/us-mi/stat/207.273 History: 1963, Act 68, Eff. Sept. 6, 1963 https://library.partnertax.ai/us-mi/stat/207.274 History: 1963, Act 68, Eff. Sept. 6, 1963 https://library.partnertax.ai/us-mi/stat/207.275 History: 1963, Act 68, Eff. Sept. 6, 1963 Compiler's Notes: For transfer of powers and duties of department of environmental quality to department of natural resources and environment, see E.R.O. No. 2009-31, compiled at MCL 324.99919. https://library.partnertax.ai/us-mi/stat/207.276 History: 1963, Act 68, Eff. Sept. 6, 1963 Compiler's Notes: For transfer of powers and duties of department of environmental quality to department of natural resources and environment, see E.R.O. No. 2009-31, compiled at MCL 324.99919. https://library.partnertax.ai/us-mi/stat/207.277 History: 1963, Act 68, Eff. Sept. 6, 1963 Effective Date: For transfer of powers and duties of department of environmental quality to department of natural resources and environment, see E.R.O. No. 2009-31, compiled at MCL 324.99919. https://library.partnertax.ai/us-mi/stat/207.278 History: 1963, Act 68, Eff. Sept. 6, 1963 Compiler's Notes: For transfer of powers and duties of department of environmental quality to department of natural resources and environment, see E.R.O. No. 2009-31, compiled at MCL 324.99919. https://library.partnertax.ai/us-mi/stat/207.279 History: 1963, Act 68, Eff. Sept. 6, 1963 https://library.partnertax.ai/us-mi/stat/207.371 History: 1987, Act 248, Imd. Eff. Dec. 28, 1987 https://library.partnertax.ai/us-mi/stat/207.372 History: 1987, Act 248, Imd. Eff. Dec. 28, 1987 https://library.partnertax.ai/us-mi/stat/207.373 History: 1987, Act 248, Imd. Eff. Dec. 28, 1987 ;-- Am. 2002, Act 680 , Eff. Mar. 31, 2003 https://library.partnertax.ai/us-mi/stat/207.374 History: 1987, Act 248, Imd. Eff. Dec. 28, 1987 https://library.partnertax.ai/us-mi/stat/207.375 History: 1987, Act 248, Imd. Eff. Dec. 28, 1987 https://library.partnertax.ai/us-mi/stat/207.376 History: 1987, Act 248, Imd. Eff. Dec. 28, 1987 https://library.partnertax.ai/us-mi/stat/207.377 2026-05-22 https://library.partnertax.ai/us-mi/stat/207.377a History: Add. 2002, Act 680 , Eff. Mar. 31, 2003 ;-- Am. 2006, Act 135 , Imd. Eff. May 12, 2006 https://library.partnertax.ai/us-mi/stat/207.378 History: 1987, Act 248, Imd. Eff. Dec. 28, 1987 https://library.partnertax.ai/us-mi/stat/207.379 History: 1987, Act 248, Imd. Eff. Dec. 28, 1987 https://library.partnertax.ai/us-mi/stat/207.380 History: 1987, Act 248, Imd. Eff. Dec. 28, 1987 https://library.partnertax.ai/us-mi/stat/207.381 History: 1987, Act 248, Imd. Eff. Dec. 28, 1987 https://library.partnertax.ai/us-mi/stat/207.382 History: 1987, Act 248, Imd. Eff. Dec. 28, 1987 https://library.partnertax.ai/us-mi/stat/207.383 History: 1987, Act 248, Imd. Eff. Dec. 28, 1987 https://library.partnertax.ai/us-mi/stat/207.501 History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968 https://library.partnertax.ai/us-mi/stat/207.502 History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968 https://library.partnertax.ai/us-mi/stat/207.503 History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968 https://library.partnertax.ai/us-mi/stat/207.504 History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968 ;-- Am. 1980, Act 413, Eff. Mar. 31, 1981 https://library.partnertax.ai/us-mi/stat/207.505 History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1967, Act 258, Imd. Eff. July 19, 1967 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968 ;-- Am. 1969, Act 67, Imd. Eff. July 21, 1969 https://library.partnertax.ai/us-mi/stat/207.506 History: 1966, Act 134, Eff. Jan. 1, 1968 https://library.partnertax.ai/us-mi/stat/207.507 History: 1966, Act 134, Eff. Jan. 1968 ;-- Am. 1967, Act 258, Imd. Eff. July 19, 1967 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968 https://library.partnertax.ai/us-mi/stat/207.508 History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1967, Act 258, Imd. Eff. July 19, 1967 https://library.partnertax.ai/us-mi/stat/207.509 History: 1966, Act 134, Eff. Jan. 1, 1968 https://library.partnertax.ai/us-mi/stat/207.510 History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968 https://library.partnertax.ai/us-mi/stat/207.511 History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1967, Act 258, Imd. Eff. July 19, 1967 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968 https://library.partnertax.ai/us-mi/stat/207.512 History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1967, Act 258, Imd. Eff. July 19, 1967 https://library.partnertax.ai/us-mi/stat/207.513 History: 1966, Act 134, Eff. Jan. 1, 1968 https://library.partnertax.ai/us-mi/stat/207.521 History: 1993, Act 330, Eff. Apr. 1, 1994 https://library.partnertax.ai/us-mi/stat/207.522 History: 1993, Act 330, Eff. Apr. 1, 1994 ;-- Am. 2008, Act 473 , Eff. Jan. 1, 2007 Compiler's Notes: Enacting section 2 of Act 473 of 2008 provides:"Enacting section 2. This amendatory act shall take effect January 1, 2007." https://library.partnertax.ai/us-mi/stat/207.523 History: 1993, Act 330, Eff. Apr. 1, 1994 ;-- Am. 2008, Act 473 , Eff. Jan. 1, 2007 ;-- Am. 2015, Act 217 , Imd. Eff. Dec. 15, 2015 Compiler's Notes: Enacting section 2 of Act 473 of 2008 provides:"Enacting section 2. This amendatory act shall take effect January 1, 2007." https://library.partnertax.ai/us-mi/stat/207.524 History: 1993, Act 330, Eff. Apr. 1, 1994 https://library.partnertax.ai/us-mi/stat/207.525 History: 1993, Act 330, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 3, Eff. Mar. 30, 1994 ;-- Am. 1994, Act 224, Eff. July 5, 1994 https://library.partnertax.ai/us-mi/stat/207.526 History: 1993, Act 330, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 3, Eff. Mar. 30, 1994 ;-- Am. 1994, Act 255, Imd. Eff. July 5, 1994 ;-- Am. 2000, Act 203 , Imd. Eff. June 27, 2000 ;-- Am. 2003, Act 128 , Eff. Jan. 1, 2004 ;-- Am. 2008, Act 473 , Eff. Jan. 1, 2007 ;-- Am. 2015, Act 217 , Imd. Eff. Dec. 15, 2015 ;-- Am. 2018, Act 172 , Imd. Eff. June 11, 2018 Compiler's Notes: Enacting section 2 of Act 473 of 2008 provides:"Enacting section 2. This amendatory act shall take effect January 1, 2007." https://library.partnertax.ai/us-mi/stat/207.527 History: 1993, Act 330, Eff. Apr. 1, 1994 https://library.partnertax.ai/us-mi/stat/207.528 History: 1993, Act 330, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 3, Eff. Mar. 30, 1994 ;-- Am. 1994, Act 255, Imd. Eff. July 5, 1994 https://library.partnertax.ai/us-mi/stat/207.529 History: 1993, Act 330, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 3, Eff. Mar. 30, 1994 ;-- Am. 1994, Act 255, Imd. Eff. July 5, 1994 https://library.partnertax.ai/us-mi/stat/207.530 History: 1993, Act 330, Eff. Apr. 1, 1994 https://library.partnertax.ai/us-mi/stat/207.531 History: 1993, Act 330, Eff. Apr. 1, 1994 https://library.partnertax.ai/us-mi/stat/207.532 History: 1993, Act 330, Eff. Apr. 1, 1994 https://library.partnertax.ai/us-mi/stat/207.533 History: 1993, Act 330, Eff. Apr. 1, 1994 https://library.partnertax.ai/us-mi/stat/207.534 History: 1993, Act 330, Eff. Apr. 1, 1994 https://library.partnertax.ai/us-mi/stat/207.535 History: 1993, Act 330, Eff. Apr. 1, 1994 https://library.partnertax.ai/us-mi/stat/207.536 History: 1993, Act 330, Eff. Apr. 1, 1994 https://library.partnertax.ai/us-mi/stat/207.537 History: 1993, Act 330, Eff. Apr. 1, 1994 https://library.partnertax.ai/us-mi/stat/207.551 History: 1974, Act 198, Imd. Eff. July 9, 1974 Compiler's Notes: For transfer of powers and duties of department of commerce under Act 198 of 1974 to the chief executive officer of the Michigan jobs commission, see E.R.O. No. 1994-8, compiled at MCL 408.47 of the Michigan Compiled Laws. Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.552 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1975, Act 302, Imd. Eff. Dec. 19, 1975 ;-- Am. 1976, Act 224, Imd. Eff. July 30, 1976 ;-- Am. 1978, Act 37, Imd. Eff. Feb. 24, 1978 ;-- Am. 1981, Act 211, Imd. Eff. Dec. 30, 1981 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982 ;-- Am. 1986, Act 66, Imd. Eff. Apr. 1, 1986 ;-- Am. 1999, Act 140 , Imd. Eff. Oct. 18, 1999 ;-- Am. 2000, Act 247 , Imd. Eff. June 29, 2000 ;-- Am. 2002, Act 280 , Imd. Eff. May 9, 2002 ;-- Am. 2003, Act 5 , Imd. Eff. https://library.partnertax.ai/us-mi/stat/207.553 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1975, Act 247, Imd. Eff. Sept. 4, 1975 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982 ;-- Am. 1996, Act 1 , Imd. Eff. Jan. 30, 1996 ;-- Am. 2007, Act 13 , Imd. Eff. May 29, 2007 ;-- Am. 2010, Act 122 , Imd. Eff. July 19, 2010 Compiler's Notes: For transfer of powers and duties of department of commerce under Act 198 of 1974 to the chief executive officer of the Michigan jobs commission, see E.R.O. No. 1994-8, compiled at MCL 408.47 of the Mi https://library.partnertax.ai/us-mi/stat/207.554 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1980, Act 449, Imd. Eff. Jan. 15, 1981 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982 ;-- Am. 1993, Act 334, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 266, Eff. Imd. July 6, 1994 ;-- Am. 1995, Act 218, Imd. Eff. Dec. 1, 1995 ;-- Am. 1999, Act 140 , Imd. Eff. Oct. 18, 1999 ;-- Am. 2004, Act 437 , Imd. Eff. Dec. 21, 2004 Compiler's Notes: For transfer of powers and duties of department of commerce under Act 198 of 1974 to the chief executive officer https://library.partnertax.ai/us-mi/stat/207.555 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1976, Act 224, Imd. Eff. July 30, 1976 ;-- Am. 1996, Act 323 , Imd. Eff. June 26, 1996 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.556 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1996, Act 323 , Imd. Eff. June 26, 1996 ;-- Am. 2013, Act 85 , Imd. Eff. June 28, 2013 ;-- Am. 2021, Act 157 , Imd. Eff. Dec. 27, 2021 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.557 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1975, Act 302, Imd. Eff. Dec. 19, 1975 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982 ;-- Am. 1996, Act 323 , Imd. Eff. June 26, 1996 ;-- Am. 1996, Act 513 , Imd. Eff. Jan. 13, 1997 ;-- Am. 2005, Act 267 , Imd. Eff. Dec. 16, 2005 ;-- Am. 2006, Act 483 , Imd. Eff. Dec. 28, 2006 ;-- Am. 2008, Act 457 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2013, Act 85 , Imd. Eff. June 28, 2013 ;-- Am. 2014, Act 514 , Imd. Eff. Jan. 14, 2015 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.557a History: Add. 1996, Act 513 , Imd. Eff. Jan. 13, 1997 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.558 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1993, Act 334, Eff. Apr. 1, 1994 ;-- Am. 1996, Act 513 , Imd. Eff. Jan. 13, 1997 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.559 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1975, Act 302, Imd. Eff. Dec. 19, 1975 ;-- Am. 1976, Act 224, Imd. Eff. July 30, 1976 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982 ;-- Am. 1985, Act 33, Imd. Eff. June 13, 1985 ;-- Am. 1989, Act 119, Imd. Eff. June 28, 1989 ;-- Am. 1990, Act 338, Imd. Eff. Dec. 21, 1990 ;-- Am. 1991, Act 201, Imd. Eff. Jan. 3, 1992 ;-- Am. 1994, Act 76, Imd. Eff. Apr. 11, 1994 ;-- Am. 1994, Act 266, Imd. Eff. July 6, 1994 ;-- Am. 1994, Act 379, Imd. Eff. D https://library.partnertax.ai/us-mi/stat/207.560 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1975, Act 302, Imd. Eff. Dec. 19, 1975 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982 ;-- Am. 1996, Act 1 , Imd. Eff. Jan. 30, 1996 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.561 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1975, Act 247, Imd. Eff. Sept. 4, 1975 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982 ;-- Am. 1983, Act 139, Imd. Eff. July 18, 1983 ;-- Am. 1984, Act 122, Imd. Eff. June 1, 1984 ;-- Am. 1993, Act 334, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 266, Imd. Eff. July 6, 1994 ;-- Am. 1994, Act 379, Imd. Eff. Dec. 27, 1994 ;-- Am. 1995, Act 132, Imd. Eff. July 10, 1995 ;-- Am. 1996, Act 446 , Imd. Eff. Dec. 19, 1996 ;-- Am. 2001, Act 157 , Imd. Eff. Nov https://library.partnertax.ai/us-mi/stat/207.561a History: Add. 2012, Act 397 , Eff. Mar. 28, 2013 ;-- Am. 2015, Act 123 , Imd. Eff. July 10, 2015 ;-- Am. 2016, Act 110 , Imd. Eff. May 6, 2016 ;-- Am. 2017, Act 264 , Eff. Dec. 31, 2017 Compiler's Notes: Enacting section 1 of Act 397 of 2012 provides:"Enacting section 1. Section 11a of 1974 PA 198, MCL 207.561a, as added by this amendatory act, is repealed if House Bill No. 6026 of the 96th Legislature is not approved by a majority of the qualified electors of this state voting on the question a https://library.partnertax.ai/us-mi/stat/207.562 History: 1974, Act 198, Imd. Eff. July 9, 1974 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.563 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 2004, Act 442 , Imd. Eff. Dec. 21, 2004 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.564 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982 ;-- Am. 1993, Act 334, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 266, Eff. Imd. July 6, 1994 ;-- Am. 1996, Act 1 , Imd. Eff. Jan. 30, 1996 ;-- Am. 2007, Act 39 , Imd. Eff. July 12, 2007 ;-- Am. 2007, Act 146 , Imd. Eff. Dec. 10, 2007 ;-- Am. 2008, Act 457 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2011, Act 319 , Eff. Dec. 31, 2011 Compiler's Notes: Act 165 of 1989, purporting to amend MCL 207.561 and 207.564, could no https://library.partnertax.ai/us-mi/stat/207.564a History: Add. 1993, Act 334, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 266, Imd. Eff. July 6, 1994 ;-- Am. 2007, Act 39 , Imd. Eff. July 12, 2007 Compiler's Notes: For transfer of authority, powers, duties, functions, and responsibilities of the state treasurer to grant exclusions from the state education tax to the Michigan jobs commission, see E.R.O. No. 1995-1, compiled at MCL 408.49 of the Michigan Compiled Laws. Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.564b Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.565 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982 ;-- Am. 1996, Act 513 , Imd. Eff. Jan. 13, 1997 ;-- Am. 2008, Act 170 , Imd. Eff. July 2, 2008 ;-- Am. 2010, Act 122 , Imd. Eff. July 19, 2010 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.566 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1976, Act 224, Imd. Eff. July 30, 1976 ;-- Am. 1978, Act 38, Imd. Eff. Feb. 24 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.566a History: Add. 1996, Act 94 , Imd. Eff. Feb. 28, 1996 ;-- Am. 2008, Act 306 , Imd. Eff. Dec. 18, 2008 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.567 History: 1974, Act 198, Imd. Eff. July 9, 1974 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.568 History: 1974, Act 198, Imd. Eff. July 9, 1974 Popular Name: Act 198 Admin Rule: R 209.51 to R 209.57 of the Michigan Administrative Code. https://library.partnertax.ai/us-mi/stat/207.569 History: 1974, Act 198, Imd. Eff. July 9, 1974 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.570 History: 1974, Act 198, Imd. Eff. July 9, 1974 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.571 History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1999, Act 140 , Imd. Eff. Oct. 18, 1999 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.572 History: Add. 1993, Act 334, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 266, Eff. Imd. July 6, 1994 ;-- Am. 2010, Act 273 , Imd. Eff. Dec. 15, 2010 Popular Name: Act 198 https://library.partnertax.ai/us-mi/stat/207.601 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 42, Imd. Eff. Mar. 17, 1980 https://library.partnertax.ai/us-mi/stat/207.602 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 42, Imd. Eff. Mar. 17, 1980 https://library.partnertax.ai/us-mi/stat/207.603 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 https://library.partnertax.ai/us-mi/stat/207.604 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 https://library.partnertax.ai/us-mi/stat/207.605 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 https://library.partnertax.ai/us-mi/stat/207.606 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 42, Imd. Eff. Mar. 17, 1980 https://library.partnertax.ai/us-mi/stat/207.607 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 42, Imd. Eff. Mar. 17, 1980 https://library.partnertax.ai/us-mi/stat/207.608 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 https://library.partnertax.ai/us-mi/stat/207.609 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 https://library.partnertax.ai/us-mi/stat/207.610 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 42, Imd. Eff. Mar. 17, 1980 https://library.partnertax.ai/us-mi/stat/207.611 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 https://library.partnertax.ai/us-mi/stat/207.612 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 Admin Rule: R 209.61 and R 209.62 of the Michigan Administrative Code. https://library.partnertax.ai/us-mi/stat/207.613 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 https://library.partnertax.ai/us-mi/stat/207.614 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 https://library.partnertax.ai/us-mi/stat/207.615 History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 https://library.partnertax.ai/us-mi/stat/207.621 History: 1985, Act 106, Imd. Eff. July 30, 1985 https://library.partnertax.ai/us-mi/stat/207.622 History: 1985, Act 106, Imd. Eff. July 30, 1985 ;-- Am. 1993, Act 58, Eff. Apr. 1, 1994 Compiler's Notes: On March 31, 1993, the Senate passed SB 537 and transmitted it to the House of Representatives, which, on April 29, 1993, passed SB 537, voted to give the bill immediate effect, and returned it to the Senate. On May 5, 1993, the Senate voted to give SB 537 immediate effect and ordered it enrolled. Enrolled SB 537 was presented to the Governor at 8:59 a.m. on May 6, 1993. On May 18, 1993, the https://library.partnertax.ai/us-mi/stat/207.623 History: 1985, Act 106, Imd. Eff. July 30, 1985 ;-- Am. 2006, Act 609 , Imd. Eff. Jan. 3, 2007 ;-- Am. 2008, Act 553 , Eff. Mar. 31, 2009 ;-- Am. 2009, Act 61 , Imd. Eff. July 2, 2009 ;-- Am. 2022, Act 276 , Eff. Mar. 29, 2023 https://library.partnertax.ai/us-mi/stat/207.624 History: 1985, Act 106, Imd. Eff. July 30, 1985 ;-- Am. 2009, Act 61 , Imd. Eff. July 2, 2009 https://library.partnertax.ai/us-mi/stat/207.625 History: 1985, Act 106, Imd. Eff. July 30, 1985 https://library.partnertax.ai/us-mi/stat/207.626 History: 1985, Act 106, Imd. Eff. July 30, 1985 https://library.partnertax.ai/us-mi/stat/207.628 History: 1985, Act 106, Imd. Eff. July 30, 1985 ;-- Am. 1993, Act 58, Eff. Apr. 1, 1994 ;-- Am. 2007, Act 72 , Imd. Eff. Sept. 30, 2007 ;-- Am. 2008, Act 553 , Eff. Mar. 31, 2009 ;-- Am. 2009, Act 61 , Imd. Eff. July 2, 2009 Compiler's Notes: On March 31, 1993, the Senate passed SB 537 and transmitted it to the House of Representatives, which, on April 29, 1993, passed SB 537, voted to give the bill immediate effect, and returned it to the Senate. On May 5, 1993, the Senate voted to give SB 537 https://library.partnertax.ai/us-mi/stat/207.629 History: 1985, Act 106, Imd. Eff. July 30, 1985 ;-- Am. 1993, Act 58, Eff. Apr. 1, 1994 ;-- Am. 2004, Act 386 , Imd. Eff. Oct. 12, 2004 ;-- Am. 2005, Act 312 , Imd. Eff. Dec. 27, 2005 ;-- Am. 2007, Act 72 , Imd. Eff. Sept. 30, 2007 ;-- Am. 2008, Act 553 , Eff. Mar. 31, 2009 ;-- Am. 2009, Act 61 , Imd. Eff. July 2, 2009 ;-- Am. 2022, Act 276 , Eff. Mar. 29, 2023 Compiler's Notes: On March 31, 1993, the Senate passed SB 537 and transmitted it to the House of Representatives, which, on April 29, 19 https://library.partnertax.ai/us-mi/stat/207.630 History: 1985, Act 106, Imd. Eff. July 30, 1985 ;-- Am. 2007, Act 72 , Imd. Eff. Sept. 30, 2007 ;-- Am. 2008, Act 553 , Eff. Mar. 31, 2009 ;-- Am. 2009, Act 61 , Imd. Eff. July 2, 2009 ;-- Am. 2009, Act 156 , Imd. Eff. Dec. 4, 2009 ;-- Am. 2010, Act 207 , Imd. Eff. Oct. 12, 2010 ;-- Am. 2020, Act 205 , Imd. Eff. Oct. 15, 2020 ;-- Am. 2022, Act 276 , Eff. Mar. 29, 2023 https://library.partnertax.ai/us-mi/stat/207.631 History: 1985, Act 106, Imd. Eff. July 30, 1985 ;-- Am. 1993, Act 58, Eff. Apr. 1, 1994 ;-- Am. 2002, Act 237 , Imd. Eff. Apr. 29, 2002 ;-- Am. 2022, Act 276 , Eff. Mar. 29, 2023 Compiler's Notes: On March 31, 1993, the Senate passed SB 537 and transmitted it to the House of Representatives, which, on April 29, 1993, passed SB 537, voted to give the bill immediate effect, and returned it to the Senate. On May 5, 1993, the Senate voted to give SB 537 immediate effect and ordered it enrolled. Enro https://library.partnertax.ai/us-mi/stat/207.632 History: 1985, Act 106, Imd. Eff. July 30, 1985 ;-- Am. 1993, Act 58, Eff. Apr. 1, 1994 ;-- Am. 2002, Act 237 , Imd. Eff. Apr. 29, 2002 ;-- Am. 2008, Act 553 , Eff. Mar. 31, 2009 ;-- Am. 2009, Act 61 , Imd. Eff. July 2, 2009 ;-- Am. 2022, Act 276 , Eff. Mar. 29, 2023 Compiler's Notes: On March 31, 1993, the Senate passed SB 537 and transmitted it to the House of Representatives, which, on April 29, 1993, passed SB 537, voted to give the bill immediate effect, and returned it to the Senate. On Ma https://library.partnertax.ai/us-mi/stat/207.633 History: 1985, Act 106, Imd. Eff. July 30, 1985 https://library.partnertax.ai/us-mi/stat/207.634 History: 1985, Act 106, Imd. Eff. July 30, 1985 https://library.partnertax.ai/us-mi/stat/207.635 History: 1985, Act 106, Imd. Eff. July 30, 1985 https://library.partnertax.ai/us-mi/stat/207.636 History: 1985, Act 106, Imd. Eff. July 30, 1985 https://library.partnertax.ai/us-mi/stat/207.637 History: 1985, Act 106, Imd. Eff. July 30, 1985 https://library.partnertax.ai/us-mi/stat/207.638 History: 1985, Act 106, Imd. Eff. July 30, 1985 https://library.partnertax.ai/us-mi/stat/207.639 History: 1985, Act 106, Imd. Eff. July 30, 1985 https://library.partnertax.ai/us-mi/stat/207.640 History: 1985, Act 106, Imd. Eff. July 30, 1985 ;-- Am. 2008, Act 553 , Eff. Mar. 31, 2009 ;-- Am. 2022, Act 276 , Eff. Mar. 29, 2023 https://library.partnertax.ai/us-mi/stat/207.651 History: 1978, Act 255, Imd. Eff. June 21, 1978 Compiler's Notes: For transfer of powers and duties under the commercial redevelopment act from the department of commerce to the chief executive officer of the Michigan jobs commission, see E.R.O. No. 1996-2, compiled at MCL 445.2001 of the Michigan Compiled Laws. https://library.partnertax.ai/us-mi/stat/207.652 History: 1978, Act 255, Imd. Eff. June 21, 1978 https://library.partnertax.ai/us-mi/stat/207.653 History: 1978, Act 255, Imd. Eff. June 21, 1978 ;-- Am. 1980, Act 407, Imd. Eff. Jan. 8, 1981 ;-- Am. 2008, Act 227 , Imd. Eff. July 17, 2008 ;-- Am. 2010, Act 244 , Imd. Eff. Dec. 14, 2010 https://library.partnertax.ai/us-mi/stat/207.654 History: 1978, Act 255, Imd. Eff. June 21, 1978 ;-- Am. 2008, Act 227 , Imd. Eff. July 17, 2008 ;-- Am. 2010, Act 244 , Imd. Eff. Dec. 14, 2010 https://library.partnertax.ai/us-mi/stat/207.655 History: 1978, Act 255, Imd. Eff. June 21, 1978 ;-- Am. 1979, Act 27, Imd. Eff. June 6, 1979 ;-- Am. 1980, Act 407, Imd. Eff. Jan. 8, 1981 ;-- Am. 1980, Act 448, Imd. Eff. Jan. 15, 1981 https://library.partnertax.ai/us-mi/stat/207.656 History: 1978, Act 255, Imd. Eff. June 21, 1978 ;-- Am. 1980, Act 407, Imd. Eff. Jan. 8, 1981 https://library.partnertax.ai/us-mi/stat/207.657 History: 1978, Act 255, Imd. Eff. June 21, 1978 https://library.partnertax.ai/us-mi/stat/207.658 History: 1978, Act 255, Imd. Eff. June 21, 1978 https://library.partnertax.ai/us-mi/stat/207.659 History: 1978, Act 255, Imd. Eff. June 21, 1978 ;-- Am. 1984, Act 342, Imd. Eff. Dec. 27, 1984 ;-- Am. 1993, Act 340, Eff. Mar. 15, 1994 https://library.partnertax.ai/us-mi/stat/207.660 History: 1978, Act 255, Imd. Eff. June 21, 1978 https://library.partnertax.ai/us-mi/stat/207.661 History: 1978, Act 255, Imd. Eff. June 21, 1978 https://library.partnertax.ai/us-mi/stat/207.662 History: 1978, Act 255, Imd. Eff. June 21, 1978 ;-- Am. 1984, Act 135, Imd. Eff. June 1, 1984 ;-- Am. 1993, Act 340, Eff. Mar. 15, 1994 ;-- Am. 1994, Act 368, Imd. Eff. Dec. 27, 1994 ;-- Am. 1996, Act 450 , Imd. Eff. Dec. 19, 1996 ;-- Am. 1998, Act 243 , Imd. Eff. July 3, 1998 ;-- Am. 2008, Act 227 , Imd. Eff. July 17, 2008 Compiler's Notes: Act 163 of 1989, purporting to amend MCL 207.622, could not take effect “unless amendment 2 of House Joint Resolution I of the 85th Legislature becomes a pa https://library.partnertax.ai/us-mi/stat/207.662a History: Add. 2008, Act 227 , Imd. Eff. July 17, 2008 Compiler's Notes: Former MCL 207.662a, which pertained to commercial redevelopment district for property classified as commercial property, was repealed by Act 368 of 1994, Imd. Eff. Dec. 27, 1994. https://library.partnertax.ai/us-mi/stat/207.663 History: 1978, Act 255, Imd. Eff. June 21, 1978 https://library.partnertax.ai/us-mi/stat/207.664 History: 1978, Act 255, Imd. Eff. June 21, 1978 https://library.partnertax.ai/us-mi/stat/207.665 History: 1978, Act 255, Imd. Eff. June 21, 1978 https://library.partnertax.ai/us-mi/stat/207.666 History: 1978, Act 255, Imd. Eff. June 21, 1978 https://library.partnertax.ai/us-mi/stat/207.667 History: 1978, Act 255, Imd. Eff. June 21, 1978 https://library.partnertax.ai/us-mi/stat/207.668 History: 1978, Act 255, Imd. Eff. June 21, 1978 ;-- Am. 1983, Act 252, Imd. Eff. Dec. 29, 1983 ;-- Am. 1984, Act 342, Imd. Eff. Dec. 27, 1984 ;-- Am. 2008, Act 227 , Imd. Eff. July 17, 2008 ;-- Am. 2020, Act 218 , Imd. Eff. Oct. 15, 2020 https://library.partnertax.ai/us-mi/stat/207.701 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 https://library.partnertax.ai/us-mi/stat/207.702 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 https://library.partnertax.ai/us-mi/stat/207.703 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990 https://library.partnertax.ai/us-mi/stat/207.704 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 https://library.partnertax.ai/us-mi/stat/207.705 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1988, Act 382, Imd. Eff. Dec. 21, 1988 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990 https://library.partnertax.ai/us-mi/stat/207.706 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990 https://library.partnertax.ai/us-mi/stat/207.707 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 https://library.partnertax.ai/us-mi/stat/207.707a History: Add. 1990, Act 151, Imd. Eff. June 27, 1990 https://library.partnertax.ai/us-mi/stat/207.708 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990 https://library.partnertax.ai/us-mi/stat/207.709 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990 ;-- Am. 1993, Act 338, Eff. Mar. 15, 1994 https://library.partnertax.ai/us-mi/stat/207.710 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990 https://library.partnertax.ai/us-mi/stat/207.711 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 https://library.partnertax.ai/us-mi/stat/207.712 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990 ;-- Am. 1993, Act 338, Eff. Mar. 15, 1994 ;-- Am. 1994, Act 364, Imd. Eff. Dec. 27, 1994 ;-- Am. 1996, Act 445 , Imd. Eff. Dec. 19, 1996 ;-- Am. 2004, Act 321 , Imd. Eff. Aug. 27, 2004 ;-- Am. 2007, Act 184 , Imd. Eff. Dec. 21, 2007 Compiler's Notes: Act 164 of 1989, purporting to amend MCL 207.712, could not take effect “unless amendment 2 of House Joint Resolution I of the 85th Legislature becomes a https://library.partnertax.ai/us-mi/stat/207.712a History: Add. 2012, Act 398 , Eff. Mar. 28, 2013 Compiler's Notes: Enacting section 1 of Act 398 of 2012 provides:"Enacting section 1. Section 12a of the technology park development act, 1984 PA 385, MCL 207.712a, as added by this amendatory act is repealed if House Bill No. 6026 of the 96th Legislature is not approved by a majority of the qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014." Compiler's Notes: HB 6026, ref https://library.partnertax.ai/us-mi/stat/207.713 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 https://library.partnertax.ai/us-mi/stat/207.714 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990 https://library.partnertax.ai/us-mi/stat/207.715 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 https://library.partnertax.ai/us-mi/stat/207.716 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990 https://library.partnertax.ai/us-mi/stat/207.717 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 https://library.partnertax.ai/us-mi/stat/207.718 History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1989, Act 289, Imd. Eff. Dec. 26, 1989 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990 https://library.partnertax.ai/us-mi/stat/207.751 History: 1991, Act 180, Imd. Eff. Dec. 26, 1991 ;-- Am. 2007, Act 172 , Imd. Eff. Dec. 21, 2007 ;-- Am. 2008, Act 532 , Imd. Eff. Jan. 13, 2009 https://library.partnertax.ai/us-mi/stat/207.752 History: 1991, Act 180, Imd. Eff. Dec. 26, 1991 https://library.partnertax.ai/us-mi/stat/207.752a History: Add. 1998, Act 172 , Eff. Mar. 23, 1999 https://library.partnertax.ai/us-mi/stat/207.753 History: 1991, Act 180, Imd. Eff. Dec. 26, 1991 https://library.partnertax.ai/us-mi/stat/207.754 History: 1991, Act 180, Imd. Eff. Dec. 26, 1991 https://library.partnertax.ai/us-mi/stat/207.755 History: 1991, Act 180, Imd. Eff. Dec. 26, 1991 https://library.partnertax.ai/us-mi/stat/207.756 History: 1991, Act 180, Imd. Eff. Dec. 26, 1991 https://library.partnertax.ai/us-mi/stat/207.757 History: 1991, Act 180, Imd. Eff. Dec. 26, 1991 https://library.partnertax.ai/us-mi/stat/207.758 History: 1991, Act 180, Imd. Eff. Dec. 26, 1991 https://library.partnertax.ai/us-mi/stat/207.912 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.913 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.914 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.915 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.916 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.951 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.952 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.953 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.954 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.955 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.956 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.957 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.958 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.959 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.960 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.961 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.962 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.963 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.964 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.965 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.966 History: 2022, Act 237 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.1001 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1002 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668 , Eff. Apr. 1, 2003 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 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 Propos https://library.partnertax.ai/us-mi/stat/207.1003 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668 , Eff. Apr. 1, 2003 ;-- Am. 2006, Act 277 , Eff. Jan. 1, 2004 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 Compiler's Notes: Enacting section 1 of Act 277 of 2006 provides:"Enacting section 1. This amendatory act shall be retroactively applied to January 1, 2004 but shall not authorize refunds other than to an end user for taxes previously paid." Compiler's Notes: Enacting section 2 of Act 468 of 2014 provides:"Enacting section 2. Thi https://library.partnertax.ai/us-mi/stat/207.1004 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668 , Eff. Apr. 1, 2003 ;-- Am. 2006, Act 277 , Eff. Jan. 1, 2004 Compiler's Notes: Enacting section 1 of Act 277 of 2006 provides:"Enacting section 1. This amendatory act shall be retroactively applied to January 1, 2004 but shall not authorize refunds other than to an end user for taxes previously paid." https://library.partnertax.ai/us-mi/stat/207.1005 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668 , Eff. Apr. 1, 2003 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 electio https://library.partnertax.ai/us-mi/stat/207.1006 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 https://library.partnertax.ai/us-mi/stat/207.1008 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668 , Eff. Apr. 1, 2003 ;-- Am. 2006, Act 268 , Eff. Sept. 1, 2006 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 ;-- Am. 2025, Act 20 , Imd. Eff. Oct. 7, 2025 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 stat https://library.partnertax.ai/us-mi/stat/207.1010 2026-05-22 https://library.partnertax.ai/us-mi/stat/207.1012 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1014 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1016 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1020 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1022 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 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 electio https://library.partnertax.ai/us-mi/stat/207.1024 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1026 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1028 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1030 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668 , Eff. Apr. 1, 2003 ;-- Am. 2008, Act 26 , Eff. May 12, 2008 ;-- Am. 2018, Act 55 , Imd. Eff. Mar. 6, 2018 https://library.partnertax.ai/us-mi/stat/207.1032 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1033 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1034 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1035 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1036 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1037 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668 , Eff. Apr. 1, 2003 https://library.partnertax.ai/us-mi/stat/207.1038 2026-05-22 https://library.partnertax.ai/us-mi/stat/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 277 of 2006 provides:"Enacting section 1. This amendatory act shall be retroactively applied to January 1, 2004 but shall not authorize refunds other than to an end user for taxes previously paid." https://library.partnertax.ai/us-mi/stat/207.1040 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 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 electio https://library.partnertax.ai/us-mi/stat/207.1041 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1042 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1043 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1044 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1045 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 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 electio https://library.partnertax.ai/us-mi/stat/207.1047 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1048 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1051 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1053 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 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 electio https://library.partnertax.ai/us-mi/stat/207.1055 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1056 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1057 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1058 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1059 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1060 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1061 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1062 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.759 History: 1991, Act 180, Imd. Eff. Dec. 26, 1991 https://library.partnertax.ai/us-mi/stat/207.771 History: 1992, Act 147, Imd. Eff. July 16, 1992 Compiler's Notes: For transfer of powers and duties of Michigan enterprise authority to the chief executive officer of Michigan jobs commission, see E.R.O. No. 1994-8, compiled at MCL 408.47 of the Michigan Compiled Laws. https://library.partnertax.ai/us-mi/stat/207.772 History: 1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 2001, Act 217 , Imd. Eff. Dec. 28, 2001 ;-- Am. 2004, Act 396 , Imd. Eff. Oct. 15, 2004 ;-- Am. 2005, Act 339 , Imd. Eff. Jan. 3, 2006 ;-- Am. 2006, Act 661 , Imd. Eff. Jan. 10, 2007 ;-- Am. 2008, Act 228 , Imd. Eff. July 17, 2008 ;-- Am. 2008, Act 284 , Imd. Eff. Sept. 29, 2008 ;-- Am. 2010, Act 9 , Imd. Eff. Mar. 8, 2010 ;-- Am. 2020, Act 3 , Imd. Eff. Jan. 27, 2020 ;-- Am. 2022, Act 238 , Eff. Mar. 29, 2023 https://library.partnertax.ai/us-mi/stat/207.772a History: Add. 2020, Act 3 , Imd. Eff. Jan. 27, 2020 https://library.partnertax.ai/us-mi/stat/207.773 History: 1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 2001, Act 217 , Imd. Eff. Dec. 28, 2001 ;-- Am. 2004, Act 396 , Imd. Eff. Oct. 15, 2004 ;-- Am. 2005, Act 339 , Imd. Eff. Jan. 3, 2006 ;-- Am. 2008, Act 204 , Imd. Eff. July 11, 2008 ;-- Am. 2022, Act 238 , Eff. Mar. 29, 2023 https://library.partnertax.ai/us-mi/stat/207.774 History: 1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 1994, Act 391, Imd. Eff. Dec. 29, 1994 ;-- Am. 1996, Act 242 , Imd. Eff. June 12, 1996 ;-- Am. 2001, Act 93 , Imd. Eff. July 30, 2001 ;-- Am. 2002, Act 608 , Imd. Eff. Dec. 20, 2002 ;-- Am. 2003, Act 199 , Imd. Eff. Nov. 14, 2003 ;-- Am. 2004, Act 60 , Imd. Eff. Apr. 12, 2004 ;-- Am. 2004, Act 396 , Imd. Eff. Oct. 15, 2004 ;-- Am. 2004, Act 566 , Imd. Eff. Jan. 3, 2005 ;-- Am. 2005, Act 339 , Imd. Eff. Jan. 3, 2006 ;-- Am. 2006, Act 349 , I https://library.partnertax.ai/us-mi/stat/207.775 History: 1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 2008, Act 284 , Imd. Eff. Sept. 29, 2008 https://library.partnertax.ai/us-mi/stat/207.776 History: 1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 2005, Act 338 , Imd. Eff. Jan. 3, 2006 ;-- Am. 2008, Act 284 , Imd. Eff. Sept. 29, 2008 ;-- Am. 2022, Act 238 , Eff. Mar. 29, 2023 https://library.partnertax.ai/us-mi/stat/207.777 History: 1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 2005, Act 338 , Imd. Eff. Jan. 3, 2006 ;-- Am. 2008, Act 284 , Imd. Eff. Sept. 29, 2008 ;-- Am. 2020, Act 3 , Imd. Eff. Jan. 27, 2020 https://library.partnertax.ai/us-mi/stat/207.778 History: 1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 2005, Act 339 , Imd. Eff. Jan. 3, 2006 ;-- Am. 2019, Act 163 , Eff. Mar. 19, 2020 https://library.partnertax.ai/us-mi/stat/207.779 History: 1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 1994, Act 369, Imd. Eff. Dec. 27, 1994 ;-- Am. 1996, Act 449 , Imd. Eff. Dec. 19, 1996 ;-- Am. 2001, Act 217 , Imd. Eff. Dec. 28, 2001 ;-- Am. 2003, Act 127 , Eff. Jan. 1, 2004 ;-- Am. 2005, Act 340 , Imd. Eff. Jan. 3, 2006 https://library.partnertax.ai/us-mi/stat/207.780 History: 1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 2001, Act 158 , Imd. Eff. Nov. 6, 2001 ;-- Am. 2001, Act 217 , Imd. Eff. Dec. 28, 2001 ;-- Am. 2005, Act 339 , Imd. Eff. Jan. 3, 2006 ;-- Am. 2020, Act 3 , Imd. Eff. Jan. 27, 2020 ;-- Am. 2022, Act 238 , Eff. Mar. 29, 2023 https://library.partnertax.ai/us-mi/stat/207.781 History: 1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 2001, Act 217 , Imd. Eff. Dec. 28, 2001 ;-- Am. 2005, Act 339 , Imd. Eff. Jan. 3, 2006 ;-- Am. 2008, Act 284 , Imd. Eff. Sept. 29, 2008 ;-- Am. 2020, Act 3 , Imd. Eff. Jan. 27, 2020 ;-- Am. 2021, Act 44 , Imd. Eff. July 1, 2021 ;-- Am. 2022, Act 188 , Imd. Eff. July 25, 2022 https://library.partnertax.ai/us-mi/stat/207.782 History: 1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 1994, Act 391, Imd. Eff. Dec. 29, 1994 ;-- Am. 2001, Act 217 , Imd. Eff. Dec. 28, 2001 ;-- Am. 2004, Act 396 , Imd. Eff. Oct. 15, 2004 ;-- Am. 2005, Act 339 , Imd. Eff. Jan. 3, 2006 ;-- Am. 2006, Act 661 , Imd. Eff. Jan. 10, 2007 ;-- Am. 2010, Act 65 , Imd. Eff. May 6, 2010 https://library.partnertax.ai/us-mi/stat/207.783 History: 1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 2005, Act 339 , Imd. Eff. Jan. 3, 2006 ;-- Am. 2017, Act 44 , Imd. Eff. June 7, 2017 https://library.partnertax.ai/us-mi/stat/207.784 2026-05-22 https://library.partnertax.ai/us-mi/stat/207.785 2026-05-22 https://library.partnertax.ai/us-mi/stat/207.786 History: 1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 2008, Act 284 , Imd. Eff. Sept. 29, 2008 https://library.partnertax.ai/us-mi/stat/207.787 2026-05-22 https://library.partnertax.ai/us-mi/stat/207.801 History: 1995, Act 24, Imd. Eff. Apr. 18, 1995 Compiler's Notes: For transfer of powers and duties of Michigan economic growth authority to Michigan strategic fund board and abolishment of Michigan economic growth authority, see E.R.O. No. 2012-4, compiled at MCL 125.1994. Popular Name: MEGA https://library.partnertax.ai/us-mi/stat/207.802 History: 1995, Act 24, Imd. Eff. Apr. 18, 1995 Compiler's Notes: For transfer of powers and duties of Michigan economic growth authority to Michigan strategic fund board and abolishment of Michigan economic growth authority, see E.R.O. No. 2012-4, compiled at MCL 125.1994. Popular Name: MEGA https://library.partnertax.ai/us-mi/stat/207.803 History: 1995, Act 24, Imd. Eff. Apr. 18, 1995 ;-- Am. 2000, Act 144 , Imd. Eff. June 6, 2000 ;-- Am. 2000, Act 428 , Imd. Eff. Jan. 9, 2001 ;-- Am. 2003, Act 248 , Imd. Eff. Dec. 29, 2003 ;-- Am. 2004, Act 81 , Imd. Eff. Apr. 22, 2004 ;-- Am. 2004, Act 398 , Imd. Eff. Oct. 15, 2004 ;-- Am. 2006, Act 21 , Imd. Eff. Feb. 14, 2006 ;-- Am. 2006, Act 117 , Imd. Eff. Apr. 11, 2006 ;-- Am. 2006, Act 188 , Imd. Eff. June 19, 2006 ;-- Am. 2006, Act 281 , Imd. Eff. July 10, 2006 ;-- Am. 2007, Act 62 , Im https://library.partnertax.ai/us-mi/stat/207.804 History: 1995, Act 24, Imd. Eff. Apr. 18, 1995 ;-- Am. 2003, Act 248 , Imd. Eff. Dec. 29, 2003 ;-- Am. 2006, Act 484 , Imd. Eff. Dec. 29, 2006 Compiler's Notes: For transfer of the position as member of Michigan economic growth authority designated for the director of the Michigan jobs commission to the president and chief executive officer of the Michigan economic development corporation to the department of labor and economic growth, see E.R.O. No. 2003-1, compiled at MCL 445.2011.For transfer https://library.partnertax.ai/us-mi/stat/207.805 History: 1995, Act 24, Imd. Eff. Apr. 18, 1995 ;-- Am. 2003, Act 248 , Imd. Eff. Dec. 29, 2003 ;-- Am. 2008, Act 108 , Imd. Eff. Apr. 28, 2008 Compiler's Notes: For transfer of powers and duties of Michigan economic growth authority to Michigan strategic fund board and abolishment of Michigan economic growth authority, see E.R.O. No. 2012-4, compiled at MCL 125.1994. Popular Name: MEGA https://library.partnertax.ai/us-mi/stat/207.806 History: 1995, Act 24, Imd. Eff. Apr. 18, 1995 ;-- Am. 2000, Act 144 , Imd. Eff. June 6, 2000 ;-- Am. 2003, Act 248 , Imd. Eff. Dec. 29, 2003 ;-- Am. 2007, Act 150 , Imd. Eff. Dec. 14, 2007 ;-- Am. 2008, Act 110 , Imd. Eff. Apr. 28, 2008 ;-- Am. 2008, Act 262 , Imd. Eff. Aug. 6, 2008 ;-- Am. 2008, Act 548 , Imd. Eff. Jan. 13, 2009 Compiler's Notes: For transfer of powers and duties of Michigan economic growth authority to Michigan strategic fund board and abolishment of Michigan economic growth https://library.partnertax.ai/us-mi/stat/207.807 History: 1995, Act 24, Imd. Eff. Apr. 18, 1995 Compiler's Notes: For transfer of powers and duties of Michigan economic growth authority to Michigan strategic fund board and abolishment of Michigan economic growth authority, see E.R.O. No. 2012-4, compiled at MCL 125.1994. Popular Name: MEGA https://library.partnertax.ai/us-mi/stat/207.808 History: 1995, Act 24, Imd. Eff. Apr. 18, 1995 ;-- Am. 2000, Act 144 , Imd. Eff. June 6, 2000 ;-- Am. 2003, Act 248 , Imd. Eff. Dec. 29, 2003 ;-- Am. 2004, Act 81 , Imd. Eff. Apr. 22, 2004 ;-- Am. 2004, Act 398 , Imd. Eff. Oct. 15, 2004 ;-- Am. 2005, Act 185 , Imd. Eff. Oct. 24, 2005 ;-- Am. 2006, Act 21 , Imd. Eff. Feb. 14, 2006 ;-- Am. 2006, Act 117 , Imd. Eff. Apr. 11, 2006 ;-- Am. 2006, Act 283 , Imd. Eff. July 10, 2006 ;-- Am. 2006, Act 484 , Imd. Eff. Dec. 29, 2006 ;-- Am. 2007, Act 62 , I https://library.partnertax.ai/us-mi/stat/207.808a History: Add. 2003, Act 248 , Imd. Eff. Dec. 29, 2003 Compiler's Notes: For transfer of powers and duties of Michigan economic growth authority to Michigan strategic fund board and abolishment of Michigan economic growth authority, see E.R.O. No. 2012-4, compiled at MCL 125.1994. Popular Name: MEGA https://library.partnertax.ai/us-mi/stat/207.809 History: 1995, Act 24, Imd. Eff. Apr. 18, 1995 ;-- Am. 2000, Act 144 , Imd. Eff. June 6, 2000 ;-- Am. 2007, Act 150 , Imd. Eff. Dec. 14, 2007 Compiler's Notes: For transfer of powers and duties of Michigan economic growth authority to Michigan strategic fund board and abolishment of Michigan economic growth authority, see E.R.O. No. 2012-4, compiled at MCL 125.1994. Popular Name: MEGA https://library.partnertax.ai/us-mi/stat/207.810 History: 1995, Act 24, Imd. Eff. Apr. 18, 1995 ;-- Am. 2003, Act 248 , Imd. Eff. Dec. 29, 2003 ;-- Am. 2006, Act 283 , Imd. Eff. July 10, 2006 ;-- Am. 2009, Act 125 , Imd. Eff. Oct. 27, 2009 Compiler's Notes: For transfer of powers and duties of Michigan economic growth authority to Michigan strategic fund board and abolishment of Michigan economic growth authority, see E.R.O. No. 2012-4, compiled at MCL 125.1994. Popular Name: MEGA https://library.partnertax.ai/us-mi/stat/207.821 History: 2002, Act 593 , Imd. Eff. Oct. 17, 2002 Compiler's Notes: For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011.For transfer of Michigan next energy authority from department of energy, labor, and economic growth to Michigan strategic fund, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For transfer of powers and duties https://library.partnertax.ai/us-mi/stat/207.822 History: 2002, Act 593 , Imd. Eff. Oct. 17, 2002 ;-- Am. 2006, Act 632 , Imd. Eff. Jan. 4, 2007 Compiler's Notes: For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011.For transfer of Michigan next energy authority from department of energy, labor, and economic growth to Michigan strategic fund, see E.R.O. No. 2011-4, compiled at https://library.partnertax.ai/us-mi/stat/207.823 History: 2002, Act 593 , Imd. Eff. Oct. 17, 2002 Compiler's Notes: For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011.For transfer of Michigan next energy authority from department of energy, labor, and economic growth to Michigan strategic fund, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For transfer of powers and duties https://library.partnertax.ai/us-mi/stat/207.824 History: 2002, Act 593 , Imd. Eff. Oct. 17, 2002 Compiler's Notes: For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011.For transfer of Michigan next energy authority from department of energy, labor, and economic growth to Michigan strategic fund, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For transfer of powers and duties https://library.partnertax.ai/us-mi/stat/207.825 History: 2002, Act 593 , Imd. Eff. Oct. 17, 2002 ;-- Am. 2007, Act 189 , Imd. Eff. Dec. 21, 2007 Compiler's Notes: For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011.For transfer of Michigan next energy authority from department of energy, labor, and economic growth to Michigan strategic fund, see E.R.O. No. 2011-4, compiled a https://library.partnertax.ai/us-mi/stat/207.826 History: 2002, Act 593 , Imd. Eff. Oct. 17, 2002 Compiler's Notes: For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011.For transfer of Michigan next energy authority from department of energy, labor, and economic growth to Michigan strategic fund, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For transfer of powers and duties https://library.partnertax.ai/us-mi/stat/207.827 History: 2002, Act 593 , Imd. Eff. Oct. 17, 2002 Compiler's Notes: For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011.For transfer of Michigan next energy authority from department of energy, labor, and economic growth to Michigan strategic fund, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For transfer of powers and duties https://library.partnertax.ai/us-mi/stat/207.841 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 https://library.partnertax.ai/us-mi/stat/207.842 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 ;-- Am. 2006, Act 554 , Imd. Eff. Dec. 29, 2006 ;-- Am. 2008, Act 3 , Imd. Eff. Feb. 7, 2008 ;-- Am. 2008, Act 118 , Imd. Eff. Apr. 29, 2008 ;-- Am. 2008, Act 231 , Imd. Eff. July 17, 2008 ;-- Am. 2008, Act 500 , Imd. Eff. Jan. 13, 2009 ;-- Am. 2011, Act 81 , Imd. Eff. July 12, 2011 ;-- Am. 2011, Act 82 , Imd. Eff. July 12, 2011 https://library.partnertax.ai/us-mi/stat/207.843 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 https://library.partnertax.ai/us-mi/stat/207.844 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 https://library.partnertax.ai/us-mi/stat/207.845 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 https://library.partnertax.ai/us-mi/stat/207.846 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 ;-- Am. 2019, Act 44 , Imd. Eff. July 8, 2019 Compiler's Notes: Enacting section 1 of Act 44 of 2019 provides:"Enacting section 1. This amendatory act is intended to be retroactive and effective beginning December 31, 2017." https://library.partnertax.ai/us-mi/stat/207.847 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 https://library.partnertax.ai/us-mi/stat/207.848 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 ;-- Am. 2008, Act 231 , Imd. Eff. July 17, 2008 ;-- Am. 2008, Act 500 , Imd. Eff. Jan. 13, 2009 ;-- Am. 2011, Act 82 , Imd. Eff. July 12, 2011 ;-- Am. 2019, Act 44 , Imd. Eff. July 8, 2019 Compiler's Notes: Enacting section 1 of Act 44 of 2019 provides:"Enacting section 1. This amendatory act is intended to be retroactive and effective beginning December 31, 2017." https://library.partnertax.ai/us-mi/stat/207.849 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 https://library.partnertax.ai/us-mi/stat/207.850 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 ;-- Am. 2008, Act 500 , Imd. Eff. Jan. 13, 2009 https://library.partnertax.ai/us-mi/stat/207.851 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 https://library.partnertax.ai/us-mi/stat/207.852 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 ;-- Am. 2018, Act 250 , Imd. Eff. June 28, 2018 https://library.partnertax.ai/us-mi/stat/207.853 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 https://library.partnertax.ai/us-mi/stat/207.854 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 https://library.partnertax.ai/us-mi/stat/207.855 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 https://library.partnertax.ai/us-mi/stat/207.856 History: 2005, Act 210 , Imd. Eff. Nov. 17, 2005 ;-- Am. 2015, Act 218 , Imd. Eff. Dec. 15, 2015 ;-- Am. 2020, Act 217 , Imd. Eff. Oct. 15, 2020 https://library.partnertax.ai/us-mi/stat/207.901 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.902 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.903 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.904 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.905 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.906 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.907 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.908 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.909 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.910 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.911 History: 2022, Act 236 , Imd. Eff. Dec. 13, 2022 https://library.partnertax.ai/us-mi/stat/207.1063 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 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 electio https://library.partnertax.ai/us-mi/stat/207.1064 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1065 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1066 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1067 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1068 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1069 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1070 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1071 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1072 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1073 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1074 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1075 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1076 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1077 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1078 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1079 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1080 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1081 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1082 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1083 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1084 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1085 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1086 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1087 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1088 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1089 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1090 2026-05-22 https://library.partnertax.ai/us-mi/stat/207.1092 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668 , Eff. Apr. 1, 2003 https://library.partnertax.ai/us-mi/stat/207.1093 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1094 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2008, Act 26 , Eff. May 12, 2008 https://library.partnertax.ai/us-mi/stat/207.1098 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1099 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1101 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1102 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1103 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1104 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1105 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1106 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1107 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1108 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1109 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1110 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1111 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1112 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1113 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1114 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1115 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1116 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1121 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668 , Eff. Apr. 1, 2003 https://library.partnertax.ai/us-mi/stat/207.1122 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668 , Eff. Apr. 1, 2003 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 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 Propos https://library.partnertax.ai/us-mi/stat/207.1123 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1124 2026-05-22 https://library.partnertax.ai/us-mi/stat/207.1125 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1126 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1127 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1128 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1129 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1130 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1131 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1132 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1133 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1134 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1136 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1141 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1142 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1143 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 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 electio https://library.partnertax.ai/us-mi/stat/207.1144 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1145 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1146 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1147 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1148 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1149 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1151 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 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 electio https://library.partnertax.ai/us-mi/stat/207.1152 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 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 electio https://library.partnertax.ai/us-mi/stat/207.1153 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 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 electio https://library.partnertax.ai/us-mi/stat/207.1154 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 ;-- Am. 2016, Act 317 , Eff. Jan. 1, 2017 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 Propos https://library.partnertax.ai/us-mi/stat/207.1155 History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176 , Eff. Jan. 1, 2017 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 electio https://library.partnertax.ai/us-mi/stat/207.1161 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1162 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1163 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1164 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1169 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/207.1170 History: 2000, Act 403 , Eff. Apr. 1, 2001 https://library.partnertax.ai/us-mi/stat/208.151 History: 2006, Act 325 , Eff. Dec. 31, 2007 Compiler's Notes: This section was proposed by initiative petition pursuant to Const 1963, art 2, § 9. On August 9, 2006, the initiative petition was approved by an affirmative vote of the majority of the Senate and the House of Representatives, and filed with the Secretary of State.Enacting section 1 of Act 325 of 2006 provides:"Enacting section 1. The single business tax act, 1975 PA 228, MCL 208.1 to 208.145, is repealed effective for tax years that https://library.partnertax.ai/us-mi/stat/208.152 History: 2006, Act 325 , Eff. Dec. 31, 2007 Compiler's Notes: This section was proposed by initiative petition pursuant to Const 1963, art 2, § 9. On August 9, 2006, the initiative petition was approved by an affirmative vote of the majority of the Senate and the House of Representatives, and filed with the Secretary of State.Enacting section 1 of Act 325 of 2006 provides:"Enacting section 1. The single business tax act, 1975 PA 228, MCL 208.1 to 208.145, is repealed effective for tax years that https://library.partnertax.ai/us-mi/stat/208.153 History: 2006, Act 325 , Eff. Dec. 31, 2007 Compiler's Notes: This section was proposed by initiative petition pursuant to Const 1963, art 2, § 9. On August 9, 2006, the initiative petition was approved by an affirmative vote of the majority of the Senate and the House of Representatives, and filed with the Secretary of State.Enacting section 1 of Act 325 of 2006 provides:"Enacting section 1. The single business tax act, 1975 PA 228, MCL 208.1 to 208.145, is repealed effective for tax years that https://library.partnertax.ai/us-mi/stat/208.154 History: 2006, Act 325 , Eff. Dec. 31, 2007 Compiler's Notes: This section was proposed by initiative petition pursuant to Const 1963, art 2, § 9. On August 9, 2006, the initiative petition was approved by an affirmative vote of the majority of the Senate and the House of Representatives, and filed with the Secretary of State.Enacting section 1 of Act 325 of 2006 provides:"Enacting section 1. The single business tax act, 1975 PA 228, MCL 208.1 to 208.145, is repealed effective for tax years that https://library.partnertax.ai/us-mi/stat/208.1101 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that th https://library.partnertax.ai/us-mi/stat/208.1103 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that th https://library.partnertax.ai/us-mi/stat/208.1105 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 145 , Eff. Jan. 1, 2008 ;-- Am. 2011, Act 305 , Imd. Eff. Dec. 27, 2011 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 3 of Act 145 of 2007 provides:"Enacting section 3. Sections 281 and 451 of the Michigan business tax act, 2007 PA 36, MCL 208.1281 and 208.1451, as added by https://library.partnertax.ai/us-mi/stat/208.1107 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2011, Act 39 , Imd. Eff. May 25, 2011 ;-- Am. 2011, Act 209 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 292 , Eff. Jan. 1, 2012 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.160 https://library.partnertax.ai/us-mi/stat/208.1109 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2008, Act 434 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 434 of 2008 provides:"Enacting section 1. This amendatory act is retroactive and is effective January 1, 2008."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan busi https://library.partnertax.ai/us-mi/stat/208.1111 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 145 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 207 , Eff. Jan. 1, 2008 ;-- Am. 2008, Act 433 , Eff. Jan. 1, 2008 ;-- Am. 2010, Act 133 , Imd. Eff. Aug. 2, 2010 ;-- Am. 2011, Act 305 , Imd. Eff. Dec. 27, 2011 ;-- Am. 2012, Act 605 , Imd. Eff. Jan. 9, 2013 ;-- Am. 2014, Act 282 , Imd. Eff. Sept. 12, 2014 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all https://library.partnertax.ai/us-mi/stat/208.1113 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 145 , Eff. Jan. 1, 2008 ;-- Am. 2008, Act 97 , Imd. Eff. Apr. 15, 2008 ;-- Am. 2008, Act 177 , Eff. Dec. 31, 2007 ;-- Am. 2008, Act 472 , Eff. Jan. 1, 2008 ;-- Am. 2011, Act 77 , Imd. Eff. July 12, 2011 ;-- Am. 2012, Act 601 , Imd. Eff. Jan. 9, 2013 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2 https://library.partnertax.ai/us-mi/stat/208.1115 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that th https://library.partnertax.ai/us-mi/stat/208.1117 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2009, Act 142 , Eff. Dec. 31, 2007 ;-- Am. 2011, Act 39 , Imd. Eff. May 25, 2011 ;-- Am. 2011, Act 209 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 292 , Eff. Jan. 1, 2012 ;-- Am. 2019, Act 90 , Imd. Eff. Oct. 10, 2019 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 142 of 2009 provi https://library.partnertax.ai/us-mi/stat/208.1200 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that th https://library.partnertax.ai/us-mi/stat/208.1201 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 90 , Eff. Mar. 27, 2008 ;-- Am. 2007, Act 145 , Eff. Jan. 1, 2008 ;-- Am. 2008, Act 168 , Imd. Eff. June 30, 2008 ;-- Am. 2009, Act 105 , Imd. Eff. Oct. 1, 2009 ;-- Am. 2009, Act 135 , Imd. Eff. Nov. 4, 2009 ;-- Am. 2012, Act 605 , Imd. Eff. Jan. 9, 2013 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December https://library.partnertax.ai/us-mi/stat/208.1203 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2008, Act 168 , Imd. Eff. June 30, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a writte https://library.partnertax.ai/us-mi/stat/208.1207 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2008, Act 435 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 435 of 2008 provides:"Enacting section 1. This amendatory act is retroactive and effective January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: M https://library.partnertax.ai/us-mi/stat/208.1235 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- 2008, Act 30 , Imd. Eff. Mar. 13, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1237 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2016, Act 277 , Imd. Eff. July 1, 2016 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1239 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 145 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 3 of Act 145 of 2007 provides:"Enacting section 3. Sections 281 and 451 of the Michigan business tax act, 2007 PA 36, MCL 208.1281 and 208.1451, as added by this amendatory act, and sections 105, 111, 113 https://library.partnertax.ai/us-mi/stat/208.1241 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1243 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1261 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2010, Act 156 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 156 of 2010 provides:"Enacting section 1. This amendatory act is retroactive and effective for taxes levied on and after January 1, 2008." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1263 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1265 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 145 , Eff. Jan. 1, 2008 ;-- Am. 2008, Act 470 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 3 of Act 145 of 2007 provides:"Enacting section 3. Sections 281 and 451 of the Michigan business tax act, 2007 PA 36, MCL 208.1281 and 208.1451, as added by this https://library.partnertax.ai/us-mi/stat/208.1267 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2009, Act 157 , Imd. Eff. Dec. 10, 2009 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1269 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1281 History: Add. 2007, Act 145 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 3 of Act 145 of 2007 provides:"Enacting section 3. Sections 281 and 451 of the Michigan business tax act, 2007 PA 36, MCL 208.1281 and 208.1451, as added by this amendatory act, and sections 105, 111, 113, 201, 239, 265, 403, 405, 409, 413, 445, 447, 515, and 601 of the Michigan business tax act, 2007 PA 36, MCL 208.1105, 208.1111, 208.1113, 208.1201, 208.1239, 208.1265, 208.1403, 208.1405, 208.1409, 208.1413, 208 https://library.partnertax.ai/us-mi/stat/208.1301 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1303 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1305 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 205 , Eff. Jan. 1, 2008 ;-- Am. 2012, Act 605 , Imd. Eff. Jan. 9, 2013 ;-- Am. 2014, Act 282 , Imd. Eff. Sept. 12, 2014 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to https://library.partnertax.ai/us-mi/stat/208.1307 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1309 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1311 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1400 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1401 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1403 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 145 , Eff. Jan. 1, 2008 ;-- Am. 2008, Act 434 , Eff. Jan. 1, 2008 ;-- Am. 2014, Act 282 , Imd. Eff. Sept. 12, 2014 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 3 of Act 145 of 2007 provides:"Enacting section 3. Sections 281 and 451 of the Michigan business tax act, 2007 PA https://library.partnertax.ai/us-mi/stat/208.1405 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 145 , Eff. Jan. 1, 2008 ;-- Am. 2011, Act 305 , Imd. Eff. Dec. 27, 2011 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 3 of Act 145 of 2007 provides:"Enacting section 3. Sections 281 and 451 of the Michigan business tax act, 2007 PA 36, MCL 208.1281 and 208.1451, as added by https://library.partnertax.ai/us-mi/stat/208.1407 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1409 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 145 , Eff. Jan. 1, 2008 ;-- Am. 2008, Act 572 , Imd. Eff. Jan. 16, 2009 ;-- Am. 2010, Act 103 , Imd. Eff. June 29, 2010 ;-- Am. 2011, Act 39 , Imd. Eff. May 25, 2011 ;-- Am. 2011, Act 77 , Eff. May 26, 2011 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 3 of Act 145 of 2007 https://library.partnertax.ai/us-mi/stat/208.1410 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2008, Act 114 , Imd. Eff. Apr. 29, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1410a History: Add. 2008, Act 115 , Imd. Eff. Apr. 29, 2008 Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1411 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1413 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 145 , Eff. Jan. 1, 2008 ;-- Am. 2011, Act 316 , Eff. Dec. 31, 2011 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 3 of Act 145 of 2007 provides:"Enacting section 3. Sections 281 and 451 of the Michigan business tax act, 2007 PA 36, MCL 208.1281 and 208.1451, as added by this https://library.partnertax.ai/us-mi/stat/208.1415 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1417 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1419 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2015, Act 194 , Imd. Eff. Nov. 16, 2015 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a writte https://library.partnertax.ai/us-mi/stat/208.1421 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1422 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1423 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1425 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1426 History: Add. 2008, Act 451 , Imd. Eff. Jan. 9, 2009 Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1427 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1429 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2009, Act 184 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 184 of 2009 PA provides:"Enacting section 1. This amendatory act is retroactive and is effective for tax years beginning after December 31, 2007."In subsection (7)(a)(ii), the reference to "S cor https://library.partnertax.ai/us-mi/stat/208.1430 History: Add. 2008, Act 270 , Imd. Eff. Sept. 11, 2008 ;-- Am. 2009, Act 90 , Imd. Eff. Sept. 11, 2009 Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1431 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2008, Act 111 , Imd. Eff. Apr. 28, 2008 ;-- Am. 2009, Act 126 , Imd. Eff. Oct. 27, 2009 ;-- Am. 2011, Act 209 , Eff. Jan. 1, 2012 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1431a History: Add. 2008, Act 92 , Imd. Eff. Apr. 8, 2008 ;-- Am. 2009, Act 159 , Eff. Dec. 31, 2008 Compiler's Notes: Enacting section 1 of Act 159 of 2009 provides:"Enacting section 1. This amendatory act is retroactive and is effective for tax years that begin after December 31, 2008." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1431b History: Add. 2008, Act 109 , Imd. Eff. Apr. 28, 2008 Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1431c History: Add. 2008, Act 88 , Imd. Eff. Apr. 8, 2008 ;-- Am. 2009, Act 160 , Eff. Dec. 31, 2008 Compiler's Notes: Enacting section 1 of Act 160 of 2009 provides:"Enacting section 1. This amendatory act is retroactive and is effective for tax years that begin after December 31, 2008." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1432 History: Add. 2008, Act 263 , Imd. Eff. Aug. 6, 2008 Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1432a History: Add. 2008, Act 267 , Imd. Eff. Aug. 6, 2008 Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1432b History: Add. 2008, Act 265 , Imd. Eff. Aug. 6, 2008 Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1432c History: Add. 2008, Act 266 , Imd. Eff. Aug. 6, 2008 Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1432d History: Add. 2008, Act 264 , Imd. Eff. Aug. 6, 2008 Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1433 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 215 , Eff. Jan. 1, 2008 ;-- Am. 2014, Act 282 , Imd. Eff. Sept. 12, 2014 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 282 of 2014 provides:"Enacting section 1. 1969 PA 343, MCL 205.581 to 205.589, is repealed retroactively and effective beginning January 1, 2008. https://library.partnertax.ai/us-mi/stat/208.1434 History: Add. 2008, Act 580 , Imd. Eff. Jan. 16, 2009 ;-- Am. 2009, Act 5 , Imd. Eff. Apr. 6, 2009 ;-- Am. 2009, Act 6 , Imd. Eff. Apr. 6, 2009 ;-- Am. 2009, Act 26 , Imd. Eff. May 12, 2009 ;-- Am. 2009, Act 110 , Imd. Eff. Oct. 6, 2009 ;-- Am. 2009, Act 240 , Imd. Eff. Jan. 8, 2010 ;-- Am. 2010, Act 114 , Imd. Eff. July 13, 2010 ;-- Am. 2011, Act 292 , Eff. Jan. 1, 2012 Compiler's Notes: Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36 https://library.partnertax.ai/us-mi/stat/208.1435 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 216 , Eff. Jan. 1, 2008 ;-- Am. 2008, Act 448 , Imd. Eff. Jan. 9, 2009 ;-- Am. 2009, Act 141 , Eff. Dec. 31, 2007 ;-- Am. 2009, Act 192 , Imd. Eff. Dec. 22, 2009 ;-- Am. 2010, Act 310 , Imd. Eff. Dec. 17, 2010 ;-- Am. 2012, Act 475 , Imd. Eff. Dec. 27, 2012 ;-- Am. 2012, Act 605 , Imd. Eff. Jan. 9, 2013 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies https://library.partnertax.ai/us-mi/stat/208.1437 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2008, Act 89 , Imd. Eff. Apr. 8, 2008 ;-- Am. 2008, Act 578 , Imd. Eff. Jan. 16, 2009 ;-- Am. 2009, Act 241 , Imd. Eff. Jan. 8, 2010 ;-- Am. 2017, Act 217 , Eff. Dec. 20, 2017 ;-- Am. 2021, Act 27 , Imd. Eff. June 15, 2021 ;-- Am. 2021, Act 93 , Imd. Eff. Oct. 29, 2021 ;-- Am. 2023, Act 120 , Imd. Eff. Sept. 13, 2023 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and appl https://library.partnertax.ai/us-mi/stat/208.1439 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1441 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1445 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 145 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 3 of Act 145 of 2007 provides:"Enacting section 3. Sections 281 and 451 of the Michigan business tax act, 2007 PA 36, MCL 208.1281 and 208.1451, as added by this amendatory act, and sections 105, 111, 113 https://library.partnertax.ai/us-mi/stat/208.1446 History: Add. 2008, Act 507 , Imd. Eff. Jan. 13, 2009 Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1447 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 145 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 3 of Act 145 of 2007 provides:"Enacting section 3. Sections 281 and 451 of the Michigan business tax act, 2007 PA 36, MCL 208.1281 and 208.1451, as added by this amendatory act, and sections 105, 111, 113 https://library.partnertax.ai/us-mi/stat/208.1449 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1450 History: Add. 2007, Act 214 , Eff. Jan. 1, 2008 Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1450a History: Add. 2007, Act 208 , Eff. Jan. 1, 2008 Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1451 History: Add. 2007, Act 145 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 3 of Act 145 of 2007 provides:"Enacting section 3. Sections 281 and 451 of the Michigan business tax act, 2007 PA 36, MCL 208.1281 and 208.1451, as added by this amendatory act, and sections 105, 111, 113, 201, 239, 265, 403, 405, 409, 413, 445, 447, 515, and 601 of the Michigan business tax act, 2007 PA 36, MCL 208.1105, 208.1111, 208.1113, 208.1201, 208.1239, 208.1265, 208.1403, 208.1405, 208.1409, 208.1413, 208 https://library.partnertax.ai/us-mi/stat/208.1453 History: Add. 2007, Act 206 , Eff. Jan. 1, 2008 Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1455 History: Add. 2008, Act 77 , Imd. Eff. Apr. 8, 2008 ;-- Am. 2010, Act 312 , Imd. Eff. Dec. 21, 2010 ;-- Am. 2011, Act 39 , Imd. Eff. May 25, 2011 ;-- Am. 2011, Act 77 , Eff. May 26, 2011 Compiler's Notes: Enacting section 1 of Act 77 of 2011 provides:"Enacting section 1. Sections 409, 455, and 510 of the Michigan business tax act, 2007 PA 36, MCL 208.1409, 208.1455, and 208.1510, as amended by this amendatory act, are retroactive and effective May 26, 2011. This provision is curative and is inte https://library.partnertax.ai/us-mi/stat/208.1457 History: Add. 2008, Act 86 , Imd. Eff. Apr. 8, 2008 ;-- Am. 2011, Act 77 , Imd. Eff. July 12, 2011 Compiler's Notes: Enacting section 1 of Act 77 of 2011 provides:"Enacting section 1. Sections 409, 455, and 510 of the Michigan business tax act, 2007 PA 36, MCL 208.1409, 208.1455, and 208.1510, as amended by this amendatory act, are retroactive and effective May 26, 2011. This provision is curative and is intended to express the original intent of the legislature concerning the application of 201 https://library.partnertax.ai/us-mi/stat/208.1459 History: Add. 2008, Act 74 , Imd. Eff. Apr. 8, 2008 ;-- Am. 2011, Act 77 , Imd. Eff. July 12, 2011 Compiler's Notes: Enacting section 1 of Act 77 of 2011 provides:"Enacting section 1. Sections 409, 455, and 510 of the Michigan business tax act, 2007 PA 36, MCL 208.1409, 208.1455, and 208.1510, as amended by this amendatory act, are retroactive and effective May 26, 2011. This provision is curative and is intended to express the original intent of the legislature concerning the application of 201 https://library.partnertax.ai/us-mi/stat/208.1460 History: Add. 2008, Act 335 , Imd. Eff. Dec. 23, 2008 Compiler's Notes: For transfer of powers and duties of Michigan strategic fund from Michigan strategic fund to department of energy, labor, and economic growth, see E.R.O. No. 2009-4, compiled at MCL 445.2026. Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1461 History: Add. 2008, Act 434 , Eff. Jan. 1, 2008 Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1471 History: Add. 2010, Act 200 , Imd. Eff. Oct. 5, 2010 https://library.partnertax.ai/us-mi/stat/208.1500 History: Add. 2011, Act 39 , Imd. Eff. May 25, 2011 ;-- Am. 2011, Act 209 , Eff. Jan. 1, 2012 ;-- Am. 2011, Act 292 , Eff. Jan. 1, 2012 ;-- Am. 2013, Act 233 , Imd. Eff. Dec. 26, 2013 ;-- Am. 2016, Act 426 , Eff. Mar. 29, 2017 ;-- Am. 2019, Act 90 , Imd. Eff. Oct. 10, 2019 Compiler's Notes: Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a https://library.partnertax.ai/us-mi/stat/208.1501 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- 2009, Act 8 , Eff. Jan. 1, 2008 ;-- 2009, Act 9 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 8 of 2009 provides:"Enacting section 1. This amendatory act is retroactive and is effective for tax years beginning after December 31, 2007."Enacting section 1 of Ac https://library.partnertax.ai/us-mi/stat/208.1503 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2009, Act 185 , Eff. Jan. 1, 2009 ;-- Am. 2011, Act 209 , Eff. Jan. 1, 2012 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 185 of 2009 provides:"Enacting section 1. This amendatory act is effective for tax years ending after December 31, 2008." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1505 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2011, Act 305 , Imd. Eff. Dec. 27, 2011 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a writte https://library.partnertax.ai/us-mi/stat/208.1507 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1508 History: Add. 2014, Act 282 , Imd. Eff. Sept. 12, 2014 Compiler's Notes: Enacting section 1 of Act 282 of 2014 provides:"Enacting section 1. 1969 PA 343, MCL 205.581 to 205.589, is repealed retroactively and effective beginning January 1, 2008. It is the intent of the legislature that the repeal of 1969 PA 343, MCL 205.581 to 205.589, is to express the original intent of the legislature regarding the application of section 301 of the Michigan business tax act, 2007 PA 36, MCL 208.1301, and the i https://library.partnertax.ai/us-mi/stat/208.1509 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1510 History: Add. 2011, Act 39 , Imd. Eff. May 25, 2011 ;-- Am. 2011, Act 77 , Eff. May 26, 2011 ;-- Am. 2011, Act 292 , Eff. Jan. 1, 2012 ;-- Am. 2012, Act 475 , Imd. Eff. Dec. 27, 2012 Compiler's Notes: Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any ca https://library.partnertax.ai/us-mi/stat/208.1511 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2011, Act 292 , Eff. Jan. 1, 2012 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written noti https://library.partnertax.ai/us-mi/stat/208.1512 History: Am. 2011, Act 305 , Imd. Eff. Dec. 27, 2011 Compiler's Notes: Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any carryforward from that certificated credit has been claimed."Enacting section 1 of Act 305 of 2011 provides:"Enacting section 1. Thi https://library.partnertax.ai/us-mi/stat/208.1513 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1515 History: 2007, Act 36 , Eff. Jan. 1, 2008 ;-- Am. 2007, Act 145 , Eff. Jan. 1, 2008 ;-- Am. 2009, Act 106 , Imd. Eff. Oct. 1, 2009 ;-- Am. 2012, Act 405 , Imd. Eff. Dec. 20, 2012 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 3 of Act 145 of 2007 provides:"Enacting section 3. Sections 281 and 451 of the Michigan business tax act, 200 https://library.partnertax.ai/us-mi/stat/208.1517 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1519 History: 2007, Act 36 , Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007." Popular Name: MBT https://library.partnertax.ai/us-mi/stat/208.1601 2026-05-22 https://library.partnertax.ai/us-mi/stat/211.1 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3824 ;-- CL 1915, 3995 ;-- CL 1929, 3389 ;-- CL 1948, 211.1 Constitutionality: Mailing of tax delinquency and redemption notices to a corporation at its tax address of record in the manner required by the General Property Tax Act is sufficient to provide constitutionally adequate notice. Smith v Cliffs on the Bay Condominium Assoc., 463 Mich 420; 617 NW2d 536 (2000). Compiler's Notes: For prior tax laws, see note to this section in Michigan https://library.partnertax.ai/us-mi/stat/211.1a History: Add. 1943, Act 231, Imd. Eff. Apr. 20, 1943 ;-- CL 1948, 211.1a Constitutionality: Mailing of tax delinquency and redemption notices to a corporation at its tax address of record in the manner required by the General Property Tax Act is sufficient to provide constitutionally adequate notice. Smith v Cliffs on the Bay Condominium Assoc., 463 Mich 420; 617 NW2d 536 (2000). Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.2 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3825 ;-- CL 1915, 3996 ;-- CL 1929, 3390 ;-- Am. 1939, Act 235, Eff. Sept. 29, 1939 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.2 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1958, Act 209, Eff. Sept. 13, 1958 ;-- Am. 1966, Act 288, Imd. Eff. July 12, 1966 ;-- Am. 1968, Act 277, Imd. Eff. July 1, 1968 ;-- Am. 1993, Act 145, Imd. Eff. Aug. 19, 1993 ;-- Am. 1993, Act 313, Eff. Mar. 15, 1994 ;-- Am. 2000, Act 415 , Im https://library.partnertax.ai/us-mi/stat/211.2a History: Add. 1953, Act 57, Eff. Oct. 2, 1953 ;-- Am. 1978, Act 379, Imd. Eff. July 27, 1978 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.3 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3826 ;-- CL 1915, 3997 ;-- CL 1929, 3391 ;-- CL 1948, 211.3 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.4 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3827 ;-- CL 1915, 3998 ;-- CL 1929, 3392 ;-- CL 1948, 211.4 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.5 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3828 ;-- CL 1915, 3999 ;-- CL 1929, 3393 ;-- CL 1948, 211.5 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.6 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3829 ;-- CL 1915, 4000 ;-- CL 1929, 3394 ;-- CL 1948, 211.6 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.6a 2026-05-22 https://library.partnertax.ai/us-mi/stat/211.87e Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.87f History: Add. 2016, Act 82 , Imd. Eff. Apr. 12, 2016 ;-- Am. 2017, Act 27 , Imd. Eff. May 4, 2017 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.87g History: Add. 1983, Act 187, Imd. Eff. Oct. 26, 1983 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.88 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.89 History: Add. 1981, Act 162, Eff. Dec. 1, 1981 ;-- Am. 1982, Act 503, Imd. Eff. Dec. 31, 1982 ;-- Am. 2002, Act 166 , Imd. Eff. Apr. 11, 2002 Compiler's Notes: Section 2 of Act 503 of 1982 provides: “The designation, by this amendatory act, of collection fees as property tax administration fees is intended to clarify the legislative intent and cure any misinterpretation surrounding the fact that a “collection fee” is imposed to cover all costs necessary and incident to the collection of property https://library.partnertax.ai/us-mi/stat/211.89a History: Add. 1994, Act 189, Imd. Eff. June 21, 1994 ;-- Am. 2003, Act 246 , Imd. Eff. Dec. 29, 2003 ;-- Am. 2008, Act 512 , Imd. Eff. Jan. 13, 2009 ;-- Am. 2017, Act 189 , Imd. Eff. Nov. 21, 2017 Compiler's Notes: Enacting section 1 of Act 189 of 2017 provides:"Enacting section 1. This amendatory act is retroactive and is effective for any unpaid property taxes or special assessments subject to collection under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155, on and after the da https://library.partnertax.ai/us-mi/stat/211.89b History: Add. 2003, Act 246 , Imd. Eff. Dec. 29, 2003 ;-- Am. 2008, Act 512 , Imd. Eff. Jan. 13, 2009 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.89c History: Add. 2007, Act 31 , Imd. Eff. June 29, 2007 ;-- Am. 2008, Act 512 , Imd. Eff. Jan. 13, 2009 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.89d History: Add. 2008, Act 512 , Imd. Eff. Jan. 13, 2009 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.89e History: Add. 2008, Act 512 , Imd. Eff. Jan. 13, 2009 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.90 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3913 ;-- CL 1915, 4088 ;-- CL 1929, 3484 ;-- CL 1948, 211.90 ;-- Am. 2002, Act 620 , Imd. Eff. Dec. 23, 2002 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.91 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3914 ;-- CL 1915, 4089 ;-- CL 1929, 3485 ;-- CL 1948, 211.91 Popular Name: Act 206 Compiler's Notes: For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011. https://library.partnertax.ai/us-mi/stat/211.92 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3915 ;-- CL 1915, 4090 ;-- CL 1929, 3486 ;-- CL 1948, 211.92 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.95 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.96 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.100 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3923 ;-- CL 1915, 4099 ;-- CL 1929, 3493 ;-- CL 1948, 211.100 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.101 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.104 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.105 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3928 ;-- CL 1915, 4104 ;-- CL 1929, 3498 ;-- CL 1948, 211.105 ;-- Am. 2002, Act 620 , Imd. Eff. Dec. 23, 2002 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.106 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.107 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3930 ;-- CL 1915, 4106 ;-- CL 1929, 3500 ;-- CL 1948, 211.107 ;-- Am. 1978, Act 124, Imd. Eff. Apr. 25, 1978 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 ;-- Am. 1998, Act 378 , Imd. Eff. Oct. 21, 1998 ;-- Am. 1999, Act 123 , Eff. Oct. 1, 1999 Compiler's Notes: In subsection (1), the phrase "the collection or administration fees" evidently should read "collection of administration fees." Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.107a History: Add. 1949, Act 317, Eff. Sept. 23, 1949 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.108 History: 1893, Act 206, Eff. June 12, 1893 ;-- Am. 1897, Act 206, Eff. Aug. 30, 1897 ;-- CL 1897, 3931 ;-- CL 1915, 4107 ;-- CL 1929, 3501 ;-- Am. 1943, Act 230, Eff. July 30, 1943 ;-- CL 1948, 211.108 ;-- Am. 1993, Act 291, Imd. Eff. Dec. 28, 1993 ;-- Am. 1999, Act 123 , Eff. Oct. 1, 1999 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.109 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3932 ;-- CL 1915, 4108 ;-- CL 1929, 3502 ;-- CL 1948, 211.109 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.110 History: Add. 2011, Act 321 , Imd. Eff. Dec. 27, 2011 Compiler's Notes: Former MCL 211.110, which pertained to annual assessment of all property in state, assessment for village taxes, and providing assessment information to nonresidents, was repealed by Act 383 of 1974, Imd. Eff. Dec. 23, 1974. Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.111 History: 1893, Act 206, Eff. June 12, 1893 ;-- Am. 1897, Act 214, Eff. Aug. 30, 1897 ;-- CL 1897, 3934 ;-- CL 1915, 4110 ;-- CL 1929, 3504 ;-- CL 1948, 211.111 ;-- Am. 1959, Act 46, Eff. Mar. 19, 1960 ;-- Am. 1977, Act 22, Imd. Eff. June 3, 1977 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.112 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3935 ;-- CL 1915, 4111 ;-- CL 1929, 3505 ;-- CL 1948, 211.112 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.113 History: 1893, Act 206, Eff. June 12, 1893 ;-- Am. 1895, Act 154, Eff. Aug. 30, 1895 ;-- CL 1897, 3936 ;-- CL 1915, 4112 ;-- CL 1929, 3506 ;-- Am. 1939, Act 51, Imd. Eff. May 2, 1939 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.113 ;-- Am. 2002, Act 620 , Imd. Eff. Dec. 23, 2002 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.114 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3937 ;-- CL 1915, 4113 ;-- CL 1929, 3507 ;-- CL 1948, 211.114 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.115 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.116 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3939 ;-- CL 1915, 4115 ;-- CL 1929, 3509 ;-- CL 1948, 211.116 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.117 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3940 ;-- CL 1915, 4116 ;-- CL 1929, 3510 ;-- CL 1948, 211.117 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.118 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3941 ;-- CL 1915, 4117 ;-- CL 1929, 3511 ;-- CL 1948, 211.118 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.119 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3942 ;-- CL 1915, 4118 ;-- CL 1929, 3512 ;-- CL 1948, 211.119 ;-- Am. 1978, Act 124, Imd. Eff. Apr. 25, 1978 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.120 History: Add. 1995, Act 74, Eff. Dec. 31, 1994 ;-- Am. 2003, Act 140 , Eff. Jan. 1, 2004 ;-- Am. 2017, Act 122 , Imd. Eff. Oct. 5, 2017 Compiler's Notes: Former MCL 211.120, which required banks and other financial institutions to file annual stockholder statements, was repealed by Act 215 of 1970, Imd. Eff. Oct. 4, 1970.Section 2 of Act 74 of 1995 provides:“This amendatory act is retroactive and shall take effect December 31, 1994.” https://library.partnertax.ai/us-mi/stat/211.121 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3944 ;-- CL 1915, 4120 ;-- CL 1929, 3514 ;-- CL 1948, 211.121 ;-- Am. 2002, Act 620 , Imd. Eff. Dec. 23, 2002 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.122 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3945 ;-- Am. 1913, Act 33, Eff. Aug. 14, 1913 ;-- CL 1915, 4121 ;-- CL 1929, 3515 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.122 ;-- Am. 2002, Act 620 , Imd. Eff. Dec. 23, 2002 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.124 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.125 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3948 ;-- CL 1915, 4124 ;-- CL 1929, 3518 ;-- CL 1948, 211.125 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.126 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1915, 4125 ;-- CL 1929, 3519 ;-- CL 1948, 211.126 Compiler's Notes: Act 200 of 1891, repealed by this section, was also repealed by Act 142 of 1905. Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.127b Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.130 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.130a Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.131 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.131e Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.133 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.135 History: 1893, Act 206, Eff. June 12, 1893 ;-- Am. 1895, Act 154, Eff. Aug. 30, 1895 ;-- CL 1897, 3957 ;-- CL 1915, 4134 ;-- CL 1929, 3531 ;-- Am. 1931, Act 261, Eff. Sept. 18, 1931 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.135 ;-- Am. 1958, Act 164, Eff. Sept. 13, 1958 ;-- Am. 2002, Act 620 , Imd. Eff. Dec. 23, 2002 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.137 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3958 ;-- CL 1915, 4135 ;-- CL 1929, 3532 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.137 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.138 2026-05-22 https://library.partnertax.ai/us-mi/stat/211.139 History: Add. 1899, Act 169, Imd. Eff. June 23, 1899 ;-- CL 1915, 4137 ;-- CL 1929, 3534 ;-- CL 1948, 211.139 ;-- Am. 2002, Act 620 , Imd. Eff. Dec. 23, 2002 Compiler's Notes: In subsection (1), the phrase “for delinquent taxes and bid of to this state” evidently should read “for delinquent taxes and bid off to this state”. Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.140 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.140a Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.146 History: Add. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- Am. 1901, Act 174, Imd. Eff. May 27, 1901 ;-- Am. 1905, Act 281, Eff. Sept. 16, 1905 ;-- Am. 1911, Act 17, Eff. Aug. 1, 1911 ;-- CL 1915, 4145 ;-- Am. 1917, Act 260, Imd. Eff. May 10, 1917 ;-- CL 1929, 3541 ;-- CL 1948, 211.146 ;-- Am. 1975, Act 55, Imd. Eff. May 20, 1975 ;-- Am. 1978, Act 124, Imd. Eff. Apr. 25, 1978 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.147 History: Add. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- Am. 1905, Act 281, Eff. Sept. 16, 1905 ;-- CL 1915, 4146 ;-- CL 1929, 3542 ;-- CL 1948, 211.147 ;-- Am. 1975, Act 55, Imd. Eff. May 20, 1975 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.148 History: Add. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- Am. 1905, Act 281, Eff. Sept. 16, 1905 ;-- Am. 1911, Act 17, Eff. Aug. 1, 1911 ;-- Am. 1913, Act 153, Eff. Aug. 14, 1913 ;-- Am. 1915, Act 138, Eff. Aug. 24, 1915 ;-- CL 1915, 4147 ;-- CL 1929, 3543 ;-- CL 1948, 211.148 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.149 History: Add. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- Am. 1905, Act 281, Eff. Sept. 16, 1905 ;-- CL 1915, 4148 ;-- CL 1929, 3544 ;-- CL 1948, 211.149 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1978, Act 124, Imd. Eff. Apr. 25, 1978 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.150 History: Add. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- Am. 1905, Act 281, Eff. Sept. 16, 1905 ;-- Am. 1913, Act 153, Eff. Aug. 14, 1913 ;-- CL 1915, 4149 ;-- CL 1929, 3545 ;-- CL 1948, 211.150 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.151 History: Add. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- Am. 1913, Act 153, Eff. Aug. 14, 1913 ;-- CL 1915, 4150 ;-- CL 1929, 3546 ;-- CL 1948, 211.151 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.152 History: Add. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- Am. 1905, Act 281, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 8, Eff. Sept. 1, 1909 ;-- Am. 1911, Act 17, Eff. Aug. 1, 1911 ;-- Am. 1913, Act 153, Eff. Aug. 14, 1913 ;-- CL 1915, 4151 ;-- Am. 1921, Act 265, Eff. Aug. 18, 1921 ;-- CL 1929, 3547 ;-- CL 1948, 211.152 ;-- Am. 1955, Act 223, Imd. Eff. June 18, 1955 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1967, Act 62, Eff. Nov. 2, 1967 ;-- Am. 1968, Act 101, Imd. Eff. June 7, 1968 ;-- Am. https://library.partnertax.ai/us-mi/stat/211.152a History: Add. 1972, Act 95, Eff. Mar. 30, 1973 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.154 History: Add. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- Am. 1905, Act 281, Eff. Sept. 16, 1905 ;-- CL 1915, 4153 ;-- CL 1929, 3548 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.154 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1969, Act 151, Eff. Mar. 20, 1970 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 ;-- Am. 1996, Act 476 , Imd. Eff. Dec. 26, 1996 ;-- Am. 2000, Act 281 , Imd. Eff. July 10, 2000 ;-- Am. 2003, Act 247 , Imd. Eff. Dec. 29, 2003 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.155 History: Add. 1901, Act 46, Eff. Sept. 5, 1901 ;-- CL 1915, 4154 ;-- CL 1929, 3549 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.155 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.156 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.181 History: 1953, Act 189, Imd. Eff. June 10, 1953 ;-- Am. 1962, Act 226, Eff. Mar. 28, 1963 ;-- Am. 1970, Act 174, Imd. Eff. Aug. 3, 1970 ;-- Am. 1976, Act 430, Imd. Eff. Jan. 11, 1977 ;-- Am. 1982, Act 241, Imd. Eff. Sept. 23, 1982 ;-- Am. 1984, Act 63, Imd. Eff. Apr. 12, 1984 ;-- Am. 1984, Act 305, Imd. Eff. Dec. 21, 1984 ;-- Am. 1996, Act 447 , Imd. Eff. Dec. 19, 1996 ;-- Am. 1998, Act 244 , Imd. Eff. July 3, 1998 ;-- Am. 2020, Act 356 , Eff. Mar. 24, 2021 https://library.partnertax.ai/us-mi/stat/211.6b 2026-05-22 https://library.partnertax.ai/us-mi/stat/211.7 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3830 ;-- Am. 1901, Act 44, Eff. Sept. 5, 1901 ;-- Am. 1909, Act 309, Eff. Sept. 1, 1909 ;-- Am. 1911, Act 174, Eff. Aug. 1, 1911 ;-- CL 1915, 4001 ;-- Am. 1919, Act 331, Eff. Aug. 14, 1919 ;-- Am. 1925, Act 55, Eff. Aug. 27, 1925 ;-- Am. 1927, Act 118, Imd. Eff. May 7, 1927 ;-- CL 1929, 3395 ;-- Am. 1931, Act 42, Imd. Eff. Apr. 23, 1931 ;-- Am. 1933, Act 243, Eff. Oct. 17, 1933 ;-- Am. 1939, Act 232, Eff. Sept. 29, 1939 ;-- Am. 1941, Act 12 https://library.partnertax.ai/us-mi/stat/211.7a History: Add. 1981, Act 6, Imd. Eff. Apr. 16, 1981 Compiler's Notes: Section 2 of Act 6 of 1981 provides: “Section 7a(5) and (6) shall take effect on the date the state board of canvassers certifies to the secretary of state that Proposal A on the statewide May 19,1981 special election ballot has been approved by the voters.”Section 3 of Act 6 of 1981 provides: “Sections 7a(1), (2), (5), and (6), 34d(13), and 44a shall expire on the date the state board of canvassers certifies to the secretary o https://library.partnertax.ai/us-mi/stat/211.7aa History: Add. 1982, Act 516, Imd. Eff. Dec. 31, 1982 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7b History: Add. 1954, Act 179, Imd. Eff. May 5, 1954 ;-- Am. 1978, Act 261, Imd. Eff. June 28, 1978 ;-- Am. 2013, Act 161 , Imd. Eff. Nov. 12, 2013 ;-- Am. 2023, Act 150 , Imd. Eff. Oct. 19, 2023 Popular Name: Act 206 Compiler's Notes: Enacting section 1 of Act 161 of 2013 provides:"Enacting section 1. This amendatory act shall be known and may be cited as the "Dannie Lee Barnes disabled veteran property tax relief act"." https://library.partnertax.ai/us-mi/stat/211.7bb History: Add. 1988, Act 23, Imd. Eff. Feb. 18, 1988 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7c History: Add. 2023, Act 151 , Imd. Eff. Oct. 19, 2023 Compiler's Notes: Former MCL 211.7c, which pertained to homesteads of persons over 65 years of age, was repealed by Act 20 of 1973, Eff. Dec. 31, 1973. Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7cc History: Add. 1994, Act 237, Imd. Eff. June 30, 1994 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 1995, Act 74, Eff. Dec. 31, 1994 ;-- Am. 1996, Act 476 , Imd. Eff. Dec. 26, 1996 ;-- Am. 2002, Act 624 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2003, Act 105 , Imd. Eff. July 24, 2003 ;-- Am. 2003, Act 140 , Eff. Jan. 1, 2004 ;-- Am. 2003, Act 247 , Imd. Eff. Dec. 29, 2003 ;-- Am. 2006, Act 664 , Imd. Eff. Jan. 10, 2007 ;-- Am. 2008, Act 96 , Imd. Eff. Apr. 8, 2008 ;-- Am. 2008, Act 198 , Imd. Ef https://library.partnertax.ai/us-mi/stat/211.7d History: Add. 1966, Act 312, Imd. Eff. July 14, 1966 ;-- Am. 1978, Act 54, Imd. Eff. Mar. 10, 1978 ;-- Am. 1987, Act 200, Imd. Eff. Dec. 16, 1987 ;-- Am. 1998, Act 39 , Eff. Dec. 19, 1998 ;-- Am. 1998, Act 469 , Imd. Eff. Jan. 4, 1999 ;-- Am. 2008, Act 585 , Imd. Eff. Jan. 20, 2009 ;-- Am. 2010, Act 8 , Eff. Dec. 31, 2009 ;-- Am. 2012, Act 66 , Imd. Eff. Mar. 27, 2012 ;-- Am. 2016, Act 78 , Eff. July 11, 2016 Compiler's Notes: For transfer of senior citizen's cooperative housing tax exemption pa https://library.partnertax.ai/us-mi/stat/211.7dd History: Add. 1994, Act 237, Imd. Eff. June 30, 1994 ;-- Am. 1996, Act 57 , Imd. Eff. Feb. 26, 1996 ;-- Am. 1996, Act 476 , Imd. Eff. Dec. 26, 1996 ;-- Am. 2003, Act 140 , Eff. Jan. 1, 2004 ;-- Am. 2006, Act 114 , Imd. Eff. Apr. 10, 2006 ;-- Am. 2008, Act 243 , Imd. Eff. July 17, 2008 ;-- Am. 2010, Act 17 , Eff. Dec. 31, 2007 ;-- Am. 2011, Act 320 , Imd. Eff. Dec. 27, 2011 ;-- Am. 2012, Act 324 , Imd. Eff. Oct. 9, 2012 ;-- Am. 2013, Act 44 , Imd. Eff. June 6, 2013 ;-- Am. 2015, Act 107 , Imd. Ef https://library.partnertax.ai/us-mi/stat/211.7e History: Add. 1966, Act 268, Eff. Mar. 10, 1967 ;-- Am. 1976, Act 386, Imd. Eff. Dec. 28, 1976 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7ee History: Add. 1994, Act 237, Imd. Eff. June 30, 1994 ;-- Am. 1995, Act 74, Eff. Dec. 31, 1994 ;-- Am. 1996, Act 476 , Imd. Eff. Dec. 26, 1996 ;-- Am. 2003, Act 105 , Imd. Eff. July 24, 2003 ;-- Am. 2003, Act 247 , Imd. Eff. Dec. 29, 2003 Compiler's Notes: Section 2 of Act 74 of 1995 provides:“This amendatory act is retroactive and shall take effect December 31, 1994.” Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7f Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7ff History: Add. 1996, Act 469 , Imd. Eff. Dec. 26, 1996 ;-- Am. 1998, Act 18 , Imd. Eff. Mar. 12, 1998 ;-- Am. 1998, Act 498 , Eff. Dec. 30, 1997 ;-- Am. 2005, Act 165 , Imd. Eff. Oct. 6, 2005 ;-- Am. 2020, Act 28 , Imd. Eff. Feb. 13, 2020 Compiler's Notes: Enacting section 1 of Act 498 of 1998 provides:“Enacting section 1. This amendatory act is retroactive and is effective December 30, 1997.” Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7g History: Add. 1973, Act 187, Imd. Eff. Jan. 8, 1974 ;-- Am. 1976, Act 165, Imd. Eff. June 21, 1976 Compiler's Notes: For transfer of powers and duties of department of natural resources to department of natural resources and environment, and abolishment of department of natural resources, see E.R.O. No. 2009-31, compiled at MCL 324.99919.For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL https://library.partnertax.ai/us-mi/stat/211.7gg History: Add. 2003, Act 261 , Imd. Eff. Jan. 5, 2004 ;-- Am. 2023, Act 91 , Imd. Eff. July 19, 2023 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7h History: Add. 1976, Act 135, Imd. Eff. May 27, 1976 ;-- Am. 1981, Act 232, Imd. Eff. Jan. 13, 1982 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 ;-- Am. 1983, Act 245, Imd. Eff. Dec. 1, 1983 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7hh History: Add. 2004, Act 252 , Imd. Eff. July 23, 2004 ;-- Am. 2007, Act 191 , Imd. Eff. Dec. 21, 2007 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7i History: Add. 1977, Act 5, Imd. Eff. Mar. 24, 1977 ;-- Am. 1980, Act 348, Imd. Eff. Dec. 27, 1980 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7ii History: Add. 2004, Act 245 , Imd. Eff. July 23, 2004 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7j History: Add. 1977, Act 5, Imd. Eff. Mar. 24, 1977 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7jj History: Add. 2006, Act 326 , Eff. Dec. 31, 2004 Compiler's Notes: Enacting section 1 of Act 326 of 2006 provides:"Enacting section 1. This amendatory act is retroactive and is effective for taxes levied in December 2004 and each year after December 2004."For transfer of powers and duties of department of natural resources to department of natural resources and environment, and abolishment of department of natural resources, see E.R.O. No. 2009-31, compiled at MCL 324.99919.For transfer of power https://library.partnertax.ai/us-mi/stat/211.7k History: Add. 1977, Act 5, Imd. Eff. Mar. 24, 1977 ;-- Am. 1996, Act 476 , Imd. Eff. Dec. 26, 1996 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7kk History: Add. 2006, Act 612 , Imd. Eff. Jan. 3, 2007 ;-- Am. 2014, Act 456 , Imd. Eff. Jan. 2, 2015 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7l History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7m History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7mm History: Add. 2010, Act 109 , Imd. Eff. July 1, 2010 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7n History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1981, Act 212, Imd. Eff. Dec. 30, 1981 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7nn History: Add. 2008, Act 454 , Imd. Eff. Jan. 9, 2009 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7o History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1996, Act 469 , Imd. Eff. Dec. 26, 1996 ;-- Am. 1998, Act 536 , Imd. Eff. Jan. 19, 1999 ;-- Am. 2000, Act 309 , Imd. Eff. Oct. 17, 2000 ;-- Am. 2004, Act 576 , Imd. Eff. Jan. 4, 2005 ;-- Am. 2006, Act 681 , Imd. Eff. Jan. 10, 2007 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7oo History: Add. 2012, Act 409 , Imd. Eff. Dec. 20, 2012 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7p History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7pp History: Add. 2012, Act 409 , Imd. Eff. Dec. 20, 2012 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7q History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 2008, Act 505 , Imd. Eff. Jan. 13, 2009 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7qq History: Add. 2012, Act 409 , Imd. Eff. Dec. 20, 2012 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7r History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7s History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7ss History: Add. 2012, Act 494 , Imd. Eff. Dec. 28, 2012 ;-- Am. 2013, Act 204 , Imd. Eff. Dec. 18, 2013 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7t History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7tt History: Add. 2014, Act 274 , Imd. Eff. July 2, 2014 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7u History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1993, Act 313, Eff. Mar. 15, 1994 ;-- Am. 1994, Act 390, Imd. Eff. Dec. 29, 1994 ;-- Am. 2002, Act 620 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2003, Act 140 , Eff. Jan. 1, 2004 ;-- Am. 2012, Act 135 , Imd. Eff. May 16, 2012 ;-- Am. 2020, Act 253 , Imd. Eff. Dec. 22, 2020 ;-- Am. 2023, Act 191 , Imd. Eff. Nov. 7, 2023 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7uu History: Add. 2014, Act 488 , Imd. Eff. Jan. 13, 2015 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7v History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7vv History: Add. 2016, Act 261 , Imd. Eff. June 28, 2016 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7w History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1984, Act 158, Eff. Dec. 21, 1984 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7ww History: Add. 2014, Act 511 , Imd. Eff. Jan. 14, 2015 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7x History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7xx History: Add. 2020, Act 355 , Eff. Mar. 24, 2021 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7y History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1982, Act 347, Eff. Mar. 30, 1983 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.7z History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1986, Act 200, Imd. Eff. July 21, 1986 Compiler's Notes: Section 2 of Act 200 of 1986 provides: “This amendatory act shall take effect for tax years beginning on or after December 31, 1985”. Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.8 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3831 ;-- CL 1915, 4002 ;-- Am. 1917, Act 8, Eff. Aug. 10, 1917 ;-- Am. 1921, Act 297, Eff. Aug. 18, 1921 ;-- Am. 1925, Act 193, Eff. Aug. 27, 1925 ;-- Am. 1929, Act 322, Imd. Eff. May 28, 1929 ;-- CL 1929, 3396 ;-- Am. 1931, Act 94, Imd. Eff. May 11, 1931 ;-- CL 1948, 211.8 ;-- Am. 1949, Act 61, Eff. Sept. 23, 1949 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1978, Act 408, Imd. Eff. Sept. 26, 1978 ;-- Am. 1982, Act 539, Eff. Mar. 30, https://library.partnertax.ai/us-mi/stat/211.8a History: Add. 1994, Act 96, Imd. Eff. Apr. 13, 1994 ;-- Am. 1998, Act 537 , Imd. Eff. Jan. 19, 1999 ;-- Am. 2007, Act 191 , Imd. Eff. Dec. 21, 2007 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.8b History: Add. 1994, Act 415, Imd. Eff. Dec. 29, 1994 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.8c History: Add. 1998, Act 537 , Imd. Eff. Jan. 19, 1999 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.9 History: 1893, Act 206, Eff. June 12, 1893 ;-- Am. 1895, Act 25, Imd. Eff. Mar. 20, 1895 ;-- CL 1897, 3832 ;-- Am. 1909, Act 309, Eff. Sept. 1, 1909 ;-- CL 1915, 4003 ;-- Am. 1921, Act 297, Eff. Aug. 18, 1921 ;-- CL 1929, 3397 ;-- Am. 1931, Act 94, Imd. Eff. May 11, 1931 ;-- Am. 1934, 1st Ex. Sess., Act 10, Imd. Eff. Mar. 19, 1934 ;-- Am. 1935, Act 83, Eff. Sept. 21, 1935 ;-- Am. 1939, Act 232, Eff. Sept. 29, 1939 ;-- CL 1948, 21.9 ;-- Am. 1949, Act 261, Imd. Eff. June 7, 1949 ;-- Am. 1952, Act https://library.partnertax.ai/us-mi/stat/211.9a Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.9b History: Add. 1964, Act 197, Eff. Jan. 1, 1965 ;-- Am. 1994, Act 189, Imd. Eff. June 21, 1994 ;-- Am. 2003, Act 274 , Imd. Eff. Jan. 8, 2004 ;-- Am. 2004, Act 4 , Eff. Dec. 31, 2003 Compiler's Notes: Enacting section 1 of Act 4 of 2004 provides:“Enacting section 1. This amendatory act is retroactive and is effective December 31, 2003.” Popular Name: Act 206 Admin Rule: R 209.1 et seq. of the Michigan Administrative Code. https://library.partnertax.ai/us-mi/stat/211.9c History: Add. 1975, Act 234, Imd. Eff. Aug. 27, 1975 ;-- Am. 2000, Act 317 , Imd. Eff. Oct. 24, 2000 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.9d History: Add. 1990, Act 286, Imd. Eff. Dec. 14, 1990 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.9e History: Add. 1995, Act 9, Eff. Mar. 30, 1995 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.9f History: Add. 1998, Act 328 , Imd. Eff. Aug. 7, 1998 ;-- Am. 1999, Act 20 , Imd. Eff. Apr. 30, 1999 ;-- Am. 2000, Act 415 , Imd. Eff. Jan. 8, 2001 ;-- Am. 2004, Act 79 , Imd. Eff. Apr. 21, 2004 ;-- Am. 2007, Act 115 , Imd. Eff. Oct. 30, 2007 ;-- Am. 2007, Act 116 , Imd. Eff. Oct. 30, 2007 ;-- Am. 2008, Act 230 , Imd. Eff. July 17, 2008 ;-- Am. 2008, Act 285 , Imd. Eff. Sept. 29, 2008 ;-- Am. 2008, Act 573 , Imd. Eff. Jan. 16, 2009 ;-- Am. 2010, Act 249 , Eff. Dec. 21, 2010 ;-- Am. 2010, Act 274 https://library.partnertax.ai/us-mi/stat/211.9g History: Add. 1998, Act 468 , Imd. Eff. Jan. 4, 1999 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.9i History: Add. 2002, Act 549 , Imd. Eff. July 26, 2002 ;-- Am. 2019, Act. 118, Imd. Eff. Nov. 15, 2019 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.9j History: Add. 2004, Act 244 , Imd. Eff. July 23, 2004 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.9k History: Add. 2007, Act 40 , Imd. Eff. July 12, 2007 Compiler's Notes: Enacting section 1 of Act 40 of 2007 provides:"Enacting section 1. It is the intent of the legislature to address potential revenue shortfalls for the payment of tax increment financing obligations that may result from the exemptions provided by this amendatory act and to evaluate the impact of this exemption on tax increment financing projects in the future." Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.9m History: Add. 2012, Act 401 , Eff. Mar. 28, 2013 ;-- Am. 2013, Act 154 , Imd. Eff. Nov. 5, 2013 ;-- Am. 2014, Act 87 , Imd. Eff. Apr. 1, 2014 ;-- Am. 2015, Act 119 , Imd. Eff. July 10, 2015 ;-- Am. 2016, Act 108 , Imd. Eff. May 6, 2016 ;-- Am. 2017, Act 42 , Imd. Eff. May 25, 2017 ;-- Am. 2017, Act 261 , Eff. Dec. 31, 2017 ;-- Am. 2021, Act 153 , Imd. Eff. Dec. 27, 2021 Compiler's Notes: Enacting section 1 of Act 401 of 2012 provides:"Enacting section 1. Section 9m of the general property tax ac https://library.partnertax.ai/us-mi/stat/211.9n History: Add. 2012, Act 403 , Eff. Mar. 28, 2013 ;-- Am. 2013, Act 154 , Imd. Eff. Nov. 5, 2013 ;-- Am. 2015, Act 119 , Imd. Eff. July 10, 2015 ;-- Am. 2016, Act 108 , Imd. Eff. May 6, 2016 ;-- Am. 2017, Act 42 , Imd. Eff. May 25, 2017 ;-- Am. 2017, Act 261 , Eff. Dec. 31, 2017 ;-- Am. 2021, Act 154 , Imd. Eff. Dec. 27, 2021 Compiler's Notes: Enacting section 1 of Act 403 of 2012 provides:"Enacting section 1. Section 9n of the general property tax act, 1893 PA 206, MCL 211.9n, as added by this a https://library.partnertax.ai/us-mi/stat/211.9o History: Add. 2012, Act 402 , Eff. Mar. 28, 2013 ;-- Am. 2013, Act 153 , Imd. Eff. Nov. 5, 2013 ;-- Am. 2017, Act 261 , Eff. Dec. 31, 2017 ;-- Am. 2018, Act 132 , Imd. Eff. May 3, 2018 ;-- Am. 2021, Act 150 , Eff. Dec. 31, 2022 ;-- Am. 2023, Act 176 , Eff. Dec. 31, 2023 Compiler's Notes: Enacting section 1 of Act 402 of 2012 provides:"Enacting section 1. Section 9o of the general property tax act, 1893 PA 206, MCL 211.9o, as added by this amendatory act, is repealed if House Bill No. 6026 of the https://library.partnertax.ai/us-mi/stat/211.9p History: Add. 2022, Act 46 , Imd. Eff. Mar. 23, 2022 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.10 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3833 ;-- CL 1915, 4004 ;-- CL 1929, 3398 ;-- CL 1948, 211.10 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1966, Act 288, Imd. Eff. July 12, 1966 ;-- Am. 1991, Act 15, Imd. Eff. May 1, 1991 ;-- Am. 1991, Act 135, Imd. Eff. Nov. 12, 1991 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.10a History: Add. 1973, Act 177, Imd. Eff. Dec. 28, 1973 Compiler's Notes: Former MCL 211.10a, which made subject to taxation certain realty acquired by department of conservation and provided for assessment and payment of taxes thereon, was repealed by Act 182 of 1954. Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.10b Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.10c History: Add. 1969, Act 203, Eff. Mar. 20, 1970 ;-- Am. 1978, Act 124, Imd. Eff. Apr. 25, 1978 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.10d History: Add. 1969, Act 203, Eff. Mar. 20, 1970 ;-- Am. 1972, Act 243, Imd. Eff. Aug. 3, 1972 ;-- Am. 1979, Act 205, Imd. Eff. Jan. 8, 1980 ;-- Am. 1980, Act 456, Imd. Eff. Jan. 15, 1981 ;-- Am. 1984, Act 19, Eff. Mar. 29, 1985 ;-- Am. 2018, Act 660 , Imd. Eff. Dec. 28, 2018 Compiler's Notes: Enacting section 1 of Act 660 of 2018 provides:"Enacting section 1. It is the intent of the legislature to appropriate sufficient money to address start-up and training costs associated with this amendatory https://library.partnertax.ai/us-mi/stat/211.10e History: Add. 1986, Act 223, Imd. Eff. Sept. 25, 1986 ;-- Am. 2018, Act 660 , Imd. Eff. Dec. 28, 2018 Compiler's Notes: Enacting section 1 of Act 660 of 2018 provides:"Enacting section 1. It is the intent of the legislature to appropriate sufficient money to address start-up and training costs associated with this amendatory act, including, but not limited to, necessary costs incurred to train board of review members, increase the number of assessors qualified to serve as assessors of record, fa https://library.partnertax.ai/us-mi/stat/211.10f History: Add. 1986, Act 223, Imd. Eff. Sept. 25, 1986 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 1996, Act 476 , Imd. Eff. Dec. 26, 1996 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.10g History: Add. 2018, Act 660 , Imd. Eff. Dec. 28, 2018 ;-- Am. 2024, Act 12 , Imd. Eff. Mar. 12, 2024 Compiler's Notes: Enacting section 1 of Act 660 of 2018 provides:"Enacting section 1. It is the intent of the legislature to appropriate sufficient money to address start-up and training costs associated with this amendatory act, including, but not limited to, necessary costs incurred to train board of review members, increase the number of assessors qualified to serve as assessors of record, fac https://library.partnertax.ai/us-mi/stat/211.11 History: 1893, Act 206, Eff. June 12, 1893 ;-- Am. 1895, Act 229, Imd. Eff. May 31, 1895 ;-- CL 1897, 3834 ;-- Am. 1903, Act 235, Eff. Sept. 17, 1903 ;-- CL 1915, 4005 ;-- CL 1929, 3399 ;-- CL 1948, 211.11 ;-- Am. 1965, Act 109, Imd. Eff. June 30, 1965 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.12 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3835 ;-- CL 1915, 4006 ;-- CL 1929, 3400 ;-- CL 1948, 211.12 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.13 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3836 ;-- CL 1915, 4007 ;-- CL 1929, 3401 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.13 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1954, Act 122, Imd. Eff. Apr. 19, 1954 ;-- Am. 1958, Act 209, Eff. Sept. 13, 1958 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1966, Act 288, Imd. Eff. July 12, 1966 ;-- Am. 1967, Act 136, Eff. Nov. 2, 1967 ;-- Am. 1998, Act 537 , Imd. Eff. Jan. 19, 1999 Constitutionality: So lon https://library.partnertax.ai/us-mi/stat/211.14 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3837 ;-- Am. 1899, Act 32, Imd. Eff. Apr. 8, 1899 ;-- Am. 1907, Act 129, Eff. Sept. 28, 1907 ;-- Am. 1911, Act 182, Eff. Aug. 1, 1911 ;-- CL 1915, 4008 ;-- Am. 1923, Act 163, Eff. Aug. 30, 1923 ;-- Am. 1927, Act 328, Eff. Sept. 5, 1927 ;-- CL 1929, 3402 ;-- Am. 1943, Act 231, Imd. Eff. Apr. 20, 1943 ;-- CL 1948, 211.14 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1958, Act 209, Eff. Sept. 13, 1958 ;-- Am. 1959, Act 266, Eff. Mar. 19, https://library.partnertax.ai/us-mi/stat/211.14a History: Add. 2020, Act 352 , Imd. Eff. Dec. 30, 2020 ;-- Am. 2021, Act 164 , Imd. Eff. Dec. 27, 2021 ;-- Am. 2022, Act 240 , Imd. Eff. Dec. 14, 2022 ;-- Am. 2023, Act 218 , Imd. Eff. Nov. 22, 2023 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.15 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3838 ;-- CL 1915, 4009 ;-- Am. 1921, Act 214, Eff. Aug. 18, 1921 ;-- CL 1929, 3403 ;-- Am. 1943, Act 231, Imd. Eff. Apr. 20, 1943 ;-- CL 1948, 211.15 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1958, Act 209, Eff. Sept. 13, 1958 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.16 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3839 ;-- CL 1915, 4010 ;-- CL 1929, 3404 ;-- CL 1948, 211.16 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.17 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3840 ;-- CL 1915, 4011 ;-- CL 1929, 3405 ;-- Am. 1943, Act 231, Imd. Eff. Apr. 20, 1943 ;-- CL 1948, 211.17 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1958, Act 209, Eff. Sept. 13, 1958 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.24 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3847 ;-- Am. 1899, Act 262, Eff. Sept. 23, 1899 ;-- Am. 1907, Act 326, Eff. Sept. 28, 1907 ;-- CL 1915, 4018 ;-- CL 1929, 3412 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- Am. 1945, Act 159, Imd. Eff. May 16, 1945 ;-- Am. 1947, Act 93, Eff. Oct. 11, 1947 ;-- CL 1948, 211.24 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1963, Act 66, Eff. Sept. 6, 1963 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 2002, Act 620 , Imd. Eff https://library.partnertax.ai/us-mi/stat/211.24a History: Add. 1963, Act 139, Imd. Eff. May 10, 1963 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.24b History: Add. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1965, Act 410, Imd. Eff. Nov. 3, 1965 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.24c History: Add. 1969, Act 115, Imd. Eff. July 29, 1969 ;-- Am. 1976, Act 361, Imd. Eff. Dec. 23, 1976 ;-- Am. 1981, Act 210, Imd. Eff. Dec. 30, 1981 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 ;-- Am. 1994, Act 237, Imd. Eff. June 30, 1994 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 1996, Act 476 , Imd. Eff. Dec. 26, 1996 ;-- Am. 2002, Act 620 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2003, Act 105 , Imd. Eff. July 24, 2003 ;-- Am. 2003, Act 140 , Eff. Jan. 1, 2004 ;-- Am. 2003, Act 247 , Imd. Ef https://library.partnertax.ai/us-mi/stat/211.24d History: Add. 1972, Act 283, Imd. Eff. Oct. 25, 1972 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.24e History: Add. 1982, Act 5, Imd. Eff. Feb. 9, 1982 ;-- Am. 1986, Act 2, Imd. Eff. Feb. 7, 1986 ;-- Am. 1991, Act 75, Imd. Eff. July 11, 1991 ;-- Am. 1994, Act 253, Imd. Eff. July 5, 1994 ;-- Am. 1995, Act 42, Imd. Eff. May 22, 1995 ;-- Am. 2002, Act 197 , Imd. Eff. Apr. 29, 2002 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.24f History: Add. 1993, Act 145, Imd. Eff. Aug. 19, 1993 ;-- Am. 1994, Act 189, Imd. Eff. June 21, 1994 ;-- Am. 1999, Act 248 , Eff. Mar. 10, 2000 ;-- Am. 2000, Act 244 , Eff. Mar. 28, 2001 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.25 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3848 ;-- Am. 1915, Act 131, Eff. Aug. 24, 1915 ;-- CL 1915, 4019 ;-- CL 1929, 3413 ;-- Am. 1937, Act 22, Eff. Oct. 29, 1937 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- Am. 1945, Act 159, Imd. Eff. May 16, 1945 ;-- CL 1948, 211.25 ;-- Am. 1966, Act 288, Imd. Eff. July 12, 1966 ;-- Am. 1973, Act 109, Eff. Dec. 31, 1973 ;-- Am. 2012, Act 409 , Imd. Eff. Dec. 20, 2012 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.25a History: Add. 1965, Act 101, Imd. Eff. June 28, 1965 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.26 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3849 ;-- CL 1915, 4020 ;-- CL 1929, 3414 ;-- CL 1948, 211.26 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.27 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3850 ;-- CL 1915, 4021 ;-- CL 1929, 3415 ;-- CL 1948, 211.27 ;-- Am. 1951, Act 210, Eff. Sept. 28, 1951 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1965, Act 409, Imd. Eff. Nov. 3, 1965 ;-- Am. 1969, Act 276, Imd. Eff. Aug. 11, 1969 ;-- Am. 1973, Act 109, Eff. Dec. 31, 1973 ;-- Am. 1976, Act 293, Imd. Eff. Oct. 26, 1976 ;-- Am. 1976, Act 411, Imd. Eff. Jan. 9, 1977 ;-- Am. 1978, Act 25, Imd. Eff. Feb. 21, 1978 ;-- Am. 1982, Act 539, E https://library.partnertax.ai/us-mi/stat/211.27a History: Add. 1982, Act 539, Eff. Mar. 30, 1983 ;-- Am. 1993, Act 145, Imd. Eff. Aug. 19, 1993 ;-- Am. 1993, Act 313, Eff. Mar. 15, 1994 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 1996, Act 476 , Imd. Eff. Dec. 26, 1996 ;-- Am. 2000, Act 260 , Eff. Mar. 28, 2001 ;-- Am. 2005, Act 23 , Imd. Eff. May 23, 2005 ;-- Am. 2006, Act 378 , Imd. Eff. Sept. 27, 2006 ;-- Am. 2006, Act 446 , Imd. Eff. Dec. 8, 2006 ;-- Am. 2008, Act 506 , Imd. Eff. Jan. 13, 2009 ;-- Am. 2012, Act 47 , Imd. Eff. Ma https://library.partnertax.ai/us-mi/stat/211.27b History: Add. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 1996, Act 476 , Imd. Eff. Dec. 26, 1996 ;-- Am. 2012, Act 382 , Imd. Eff. Dec. 19, 2012 ;-- Am. 2024, Act 97 , Eff. Apr. 2, 2025 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.27c History: Add. 1996, Act 476 , Imd. Eff. Dec. 26, 1996 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.27d History: Add. 1996, Act 476 , Imd. Eff. Dec. 26, 1996 ;-- Am. 2003, Act 140 , Eff. Jan. 1, 2004 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.27e History: Add. 2014, Act 87 , Imd. Eff. Apr. 1, 2014 Compiler's Notes: Enacting section 1 of Act 87 of 2014 provides:"Enacting section 1. The exclusion of generation, transmission, or distribution of electricity for sale from the definition of "industrial processing" under this amendatory act is not intended to affect any other provision of Michigan law or impact the decision in Detroit Edison Company v Department of Treasury, court of appeals docket no. 309732." Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.28 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3851 ;-- Am. 1901, Act 129, Eff. Sept. 5, 1901 ;-- CL 1915, 4022 ;-- CL 1929, 3416 ;-- Am. 1944, 1st Ex. Sess., Act 18, Imd. Eff. Feb. 19, 1944 ;-- CL 1948, 211.28 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1968, Act 84, Imd. Eff. June 4, 1968 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 ;-- Am. 1984, Act 149, Imd. Eff. June 25, 1984 ;-- Am. 1993, Act 292, Imd. Eff. Dec. 28, 1993 ;-- Am. 2006, Act 143 , Imd. Eff. May 22, 2006 ;-- Am. 20 https://library.partnertax.ai/us-mi/stat/211.29 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3852 ;-- Am. 1907, Act 326, Eff. Sept. 28, 1907 ;-- CL 1915, 4023 ;-- CL 1929, 3417 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.29 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1978, Act 124, Imd. Eff. Apr. 25, 1978 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.30 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3853 ;-- Am. 1907, Act 326, Eff. Sept. 28, 1907 ;-- CL 1915, 4024 ;-- CL 1929, 3418 ;-- CL 1948, 211.30 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1951, Act 48, Eff. Sept. 28, 1951 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 ;-- Am. 1994, Act 9, Imd. Eff. Feb. 24, 1994 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 2000, Act 210 , Imd. Eff. June 27, 2000 ;-- Am. 2003, Act 194 , Imd. Ef https://library.partnertax.ai/us-mi/stat/211.30a History: Add. 1949, Act 285, Eff. Sept. 23, 1949 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.30b History: Add. 1965, Act 20, Imd. Eff. Apr. 22, 1965 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.30c History: Add. 1994, Act 297, Imd. Eff. July 14, 1994 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 1996, Act 476 , Imd. Eff. Dec. 26, 1996 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.31 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3854 ;-- CL 1915, 4025 ;-- CL 1929, 3419 ;-- CL 1948, 211.31 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.32 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3855 ;-- CL 1915, 4026 ;-- CL 1929, 3420 ;-- CL 1948, 211.32 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.33 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3856 ;-- CL 1915, 4027 ;-- CL 1929, 3421 ;-- CL 1948, 211.33 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.33a History: Add. 2020, Act 297 , Imd. Eff. Dec. 29, 2020 Compiler's Notes: Enacting section 1 of Act 297 of 2020 provides:"Enacting section 1. This amendatory act is intended to apply retroactively effective beginning April 6, 2020." https://library.partnertax.ai/us-mi/stat/211.34 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3857 ;-- Am. 1909, Act 292, Eff. Sept. 1, 1909 ;-- Am. 1913, Act 201, Eff. Aug. 14, 1913 ;-- CL 1915, 4028 ;-- Am. 1921, Act 380, Eff. Aug. 18, 1921 ;-- Am. 1925, Act 85, Eff. Aug. 27, 1925 ;-- CL 1929, 3422 ;-- CL 1948, 211.34 ;-- Am. 1952, Act 264, Eff. Sept. 18, 1952 ;-- Am. 1954, Act 200, Eff. Aug. 13, 1954 ;-- Am. 1956, Act 30, Imd. Eff. Mar. 28, 1956 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1968, Act 206, Eff. Nov. 15, 1968 ; https://library.partnertax.ai/us-mi/stat/211.34a History: Add. 1971, Act 165, Imd. Eff. Nov. 24, 1971 ;-- Am. 1975, Act 188, Imd. Eff. Aug. 2, 1975 ;-- Am. 1986, Act 138, Imd. Eff. June 30, 1986 Compiler's Notes: In the last sentence of subsection (2), the word “assesed” evidently should read “assessed”. Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.34b History: Add. 1972, Act 356, Eff. Mar. 30, 1973 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.34c History: Add. 1978, Act 381, Imd. Eff. July 27, 1978 ;-- Am. 1996, Act 476 , Imd. Eff. Dec. 26, 1996 ;-- Am. 2000, Act 415 , Imd. Eff. Jan. 8, 2001 ;-- Am. 2002, Act 620 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2006, Act 214 , Imd. Eff. June 21, 2006 ;-- Am. 2006, Act 278 , Imd. Eff. July 7, 2006 ;-- Am. 2006, Act 376 , Imd. Eff. Sept. 22, 2006 ;-- Am. 2006, Act 646 , Imd. Eff. Jan. 5, 2007 ;-- Am. 2011, Act 320 , Imd. Eff. Dec. 27, 2011 ;-- Am. 2012, Act 368 , Imd. Eff. Dec. 14, 2012 ;-- Am. 2012, Act https://library.partnertax.ai/us-mi/stat/211.34d History: Add. 1978, Act 532, Imd. Eff. Dec. 21, 1978 ;-- Am. 1979, Act 35, Imd. Eff. June 20, 1979 ;-- Am. 1981, Act 6, Imd. Eff. Apr. 16, 1981 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 ;-- Am. 1991, Act 38, Imd. Eff. June 10, 1991 ;-- Am. 1993, Act 145, Imd. Eff. Aug. 19, 1993 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 1996, Act 476 , Imd. Eff. Dec. 26, 1996 ;-- Am. 2005, Act 12 , Imd. Eff. Apr. 28, 2005 ;-- Am. 2007, Act 31 , Imd. Eff. June 29, 2007 ;-- Am. 2012, Act 185 , Imd. Eff https://library.partnertax.ai/us-mi/stat/211.34e History: Add. 1994, Act 253, Imd. Eff. July 5, 1994 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 1995, Act 74, Eff. Dec. 31, 1994 Compiler's Notes: Section 2 of Act 74 of 1995 provides:“This amendatory act is retroactive and shall take effect December 31, 1994.” Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.42 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3865 ;-- Am. 1897, Act 261, Eff. Aug. 30, 1897 ;-- CL 1915, 4037 ;-- CL 1929, 3431 ;-- Am. 1945, Act 269, Eff. Sept. 6, 1945 ;-- CL 1948, 211.42 ;-- Am. 1965, Act 72, Imd. Eff. June 22, 1965 ;-- Am. 1968, Act 347, Eff. Nov. 15, 1968 ;-- Am. 1979, Act 211, Eff. July 1, 1980 Compiler's Notes: Section 3 of Act 211 of 1979 provides: "The legislature shall annually appropriate an amount sufficient to make disbursements to local units of governme https://library.partnertax.ai/us-mi/stat/211.42a History: Add. 1990, Act 112, Imd. Eff. June 21, 1990 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 2002, Act 505 , Imd. Eff. July 19, 2002 ;-- Am. 2012, Act 461 , Imd. Eff. Dec. 27, 2012 ;-- Am. 2015, Act 140 , Eff. Jan. 11, 2016 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.43 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3866 ;-- Am. 1903, Act 28, Eff. Sept. 17, 1903 ;-- Am. 1911, Act 156, Eff. Aug. 1, 1911 ;-- CL 1915, 4038 ;-- CL 1929, 3432 ;-- Am. 1933, Act 242, Eff. Oct. 17, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 26, Imd. Eff. Mar. 28, 1934 ;-- Am. 1945, Act 269, Eff. Sept. 6, 1945 ;-- CL 1948, 211.43 ;-- Am. 1949, Act 267, Eff. Sept. 23, 1949 ;-- Am. 1951, Act 103, Imd. Eff. May 31, 1951 ;-- Am. 1977, Act 166, Imd. Eff. Nov. 16, 1977 ;-- Am. 1979, Act 2 https://library.partnertax.ai/us-mi/stat/211.43a History: Add. 1917, Act 1, Imd. Eff. Feb. 27, 1917 ;-- CL 1929, 3433 ;-- CL 1948, 211.43a Compiler's Notes: For provisions of Act 201 of 1913, referred to in this section, see MCL 211.34, 211.37, and 211.37a.The board of state tax commissioners, referred to in this section, was abolished and its powers and duties transferred to the state tax department by MCL 209.152. The state tax department was in turn abolished and its powers and duties transferred to the state tax commission by MCL 209.103. https://library.partnertax.ai/us-mi/stat/211.43b History: Add. 1934, 1st Ex. Sess., Act 26, Imd. Eff. Mar. 28, 1934 ;-- Am. 1935, Act 93, Imd. Eff. May 28, 1935 ;-- CL 1948, 211.43b Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.43c History: Add. 1994, Act 237, Imd. Eff. June 30, 1994 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.44 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3867 ;-- Am. 1915, Act 187, Eff. Aug. 24, 1915 ;-- CL 1915, 4039 ;-- Am. 1929, Act 217, Eff. Aug. 28, 1929 ;-- CL 1929, 3434 ;-- Am. 1931, Act 88, Eff. Sept. 18, 1931 ;-- Am. 1932, 1st Ex. Sess., Act 21, Imd. Eff. May 6, 1932 ;-- Am. 1945, Act 8, Imd. Eff. Feb. 15, 1945 ;-- CL 1948, 211.44 ;-- Am. 1951, Act 85, Eff. Sept. 28, 1951 ;-- Am. 1952, Act 251, Eff. Sept. 18, 1952 ;-- Am. 1959, Act 216, Eff. Mar. 19, 1960 ;-- Am. 1961, Act 144, Eff https://library.partnertax.ai/us-mi/stat/211.44a History: Add. 1993, Act 313, Eff. Mar. 15, 1994 ;-- Am. 2004, Act 357 , Imd. Eff. Sept. 30, 2004 ;-- Am. 2008, Act 498 , Imd. Eff. Jan. 13, 2009 ;-- Am. 2011, Act 126 , Imd. Eff. July 21, 2011 ;-- Am. 2012, Act 184 , Imd. Eff. June 20, 2012 Compiler's Notes: Enacting section 1 of Act 498 of 2008 provides:"Enacting section 1. This amendatory act is curative and intended to clarify the requirements concerning the amount of money that a county was required to deposit in the revenue sharing reserve https://library.partnertax.ai/us-mi/stat/211.44b History: Add. 1994, Act 297, Imd. Eff. July 14, 1994 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.44c History: Add. 1998, Act 543 , Imd. Eff. Jan. 20, 1999 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.44d History: Add. 2002, Act 243 , Imd. Eff. Apr. 30, 2002 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.181a History: Add. 2004, Act 324 , Imd. Eff. Aug. 27, 2004 ;-- Am. 2007, Act 192 , Imd. Eff. Dec. 21, 2007 https://library.partnertax.ai/us-mi/stat/211.182 History: 1953, Act 189, Imd. Eff. June 10, 1953 ;-- Am. 2004, Act 573 , Imd. Eff. Jan. 3, 2005 https://library.partnertax.ai/us-mi/stat/211.191 History: 1970, Act 117, Imd. Eff. July 23, 1970 ;-- Am. 1992, Act 62, Imd. Eff. May 22, 1992 https://library.partnertax.ai/us-mi/stat/211.201 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- CL 1948, 211.201 https://library.partnertax.ai/us-mi/stat/211.202 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- CL 1948, 211.202 ;-- Am. 1957, Act 155, Eff. Sept. 27, 1957 ;-- Am. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994 https://library.partnertax.ai/us-mi/stat/211.203 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- Am. 1947, Act 293, Eff. Oct. 11, 1947 ;-- CL 1948, 211.203 ;-- Am. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1975, Act 136, Imd. Eff. July 3, 1975 ;-- Am. 1996, Act 580 , Imd. Eff. Jan. 17, 1997 ;-- Am. 2018, Act 659 , Eff. Mar. 29, 2019 https://library.partnertax.ai/us-mi/stat/211.204 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- CL 1948, 211.204 ;-- Am. 1980, Act 24, Imd. Eff. Mar. 7, 1980 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994 https://library.partnertax.ai/us-mi/stat/211.204a History: Add. 1993, Act 314, Eff. Apr. 30, 1994 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994 https://library.partnertax.ai/us-mi/stat/211.205 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- Am. 1937, Act 30, Imd. Eff. May 4, 1937 ;-- Am. 1941, Act 150, Imd. Eff. May 29, 1941 ;-- CL 1948, 211.205 ;-- Am. 1963, Act 71, Eff. Sept. 6, 1963 ;-- Am. 1964, Act 5, Imd. Eff. Mar. 13, 1964 ;-- Am. 1970, Act 220, Imd. Eff. Nov. 24, 1970 ;-- Am. 1974, Act 128, Imd. Eff. May 29, 1974 ;-- Am. 1976, Act 339, Imd. Eff. Dec. 15, 1976 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994 https://library.partnertax.ai/us-mi/stat/211.205a History: Add. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1998, Act 162 , Eff. Mar. 23, 1999 https://library.partnertax.ai/us-mi/stat/211.205b History: Add. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1965, Act 104, Imd. Eff. June 30, 1965 ;-- Am. 1966, Act 303, Imd. Eff. Sept. 14, 1966 ;-- Am. 1966, Act 335, Eff. Mar. 10, 1967 ;-- Am. 1979, Act 98, Imd. Eff. Aug. 3, 1979 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994 ;-- Am. 1998, Act 162 , Eff. Mar. 23, 1999 https://library.partnertax.ai/us-mi/stat/211.205c History: Add. 1964, Act 278, Eff. Aug. 28, 1964 https://library.partnertax.ai/us-mi/stat/211.205d History: Add. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1979, Act 98, Imd. Eff. Aug. 3, 1979 https://library.partnertax.ai/us-mi/stat/211.205e History: Add. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994 https://library.partnertax.ai/us-mi/stat/211.205f History: Add. 1964, Act 278, Eff. Aug. 28, 1964 https://library.partnertax.ai/us-mi/stat/211.205g History: Add. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1965, Act 104, Imd. Eff. June 30, 1965 ;-- Am. 1966, Act 303, Imd. Eff. Sept. 14, 1966 ;-- Am. 1966, Act 335, Eff. Mar. 10, 1967 ;-- Am. 1979, Act 98, Imd. Eff. Aug. 3, 1979 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994 https://library.partnertax.ai/us-mi/stat/211.205h History: Add. 1964, Act 278, Eff. Aug. 28, 1964 https://library.partnertax.ai/us-mi/stat/211.205i History: Add. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1980, Act 279, Imd. Eff. Oct. 9, 1980 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994 ;-- Am. 2001, Act 146 , Imd. Eff. Oct. 31, 2001 ;-- Am. 2004, Act 391 , Imd. Eff. Oct. 13, 2004 ;-- Am. 2010, Act 335 , Imd. Eff. Dec. 21, 2010 https://library.partnertax.ai/us-mi/stat/211.205j History: Add. 1964, Act 278, Eff. Aug. 28, 1964 https://library.partnertax.ai/us-mi/stat/211.205k History: Add. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1976, Act 339, Imd. Eff. Dec. 15, 1976 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994 https://library.partnertax.ai/us-mi/stat/211.205l History: Add. 1964, Act 278, Eff. Aug. 28, 1964 https://library.partnertax.ai/us-mi/stat/211.205m 2026-05-22 https://library.partnertax.ai/us-mi/stat/211.206 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- CL 1948, 211.206 ;-- Am. 1949, Act 288, Eff. Sept. 23, 1949 ;-- Am. 1964, Act 5, Imd. Eff. Mar. 13, 1964 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994 https://library.partnertax.ai/us-mi/stat/211.207 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- Am. 1941, Act 150, Imd. Eff. May 29, 1941 ;-- Am. 1943, Act 91, Imd. Eff. Apr. 13, 1943 ;-- CL 1948, 211.207 ;-- Am. 1958, Act 7, Imd. Eff. Mar. 6, 1958 https://library.partnertax.ai/us-mi/stat/211.208 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- CL 1948, 211.208 ;-- Am. 1949, Act 288, Eff. Sept. 23, 1949 https://library.partnertax.ai/us-mi/stat/211.209 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- CL 1948, 211.209 https://library.partnertax.ai/us-mi/stat/211.210 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- CL 1948, 211.210 ;-- Am. 1949, Act 288, Eff. Sept. 23, 1949 ;-- Am. 1964, Act 278, Eff. Aug. 28, 1964 https://library.partnertax.ai/us-mi/stat/211.211 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- Am. 1937, Act 40, Imd. Eff. May 13, 1937 ;-- Am. 1945, Act 158, Imd. Eff. May 16, 1945 ;-- Am. 1947, Act 293, Eff. Oct. 11, 1947 ;-- CL 1948, 211.211 ;-- Am. 1952, Act 87, Eff. Sept. 18, 1952 ;-- Am. 1957, Act 155, Eff. Sept. 27, 1957 ;-- Am. 1959, Act 88, Imd. Eff. June 29, 1959 ;-- Am. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1971, Act 139, Imd. Eff. Sept. 29, 1971 ;-- Am. 1975, Act https://library.partnertax.ai/us-mi/stat/211.211a History: Add. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994 https://library.partnertax.ai/us-mi/stat/211.212 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- Am. 1945, Act 161, Imd. Eff. May 16, 1945 ;-- CL 1948, 211.212 Compiler's Notes: Former section 13 of this act, providing for equalization of assessments by state and counties, was repealed by Act 161 of 1945. https://library.partnertax.ai/us-mi/stat/211.214 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- CL 1948, 211.214 ;-- Am. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994 https://library.partnertax.ai/us-mi/stat/211.214a History: Add. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994 https://library.partnertax.ai/us-mi/stat/211.215 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- CL 1948, 211.215 ;-- Am. 1949, Act 288, Eff. Sept. 23, 1949 ;-- Am. 1955, Act 17, Imd. Eff. Mar. 29, 1955 ;-- Am. 1961, Act 159, Eff. Sept. 8, 1961 ;-- Am. 1962, Act 149, Eff. Mar. 28, 1963 https://library.partnertax.ai/us-mi/stat/211.216 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- CL 1948, 211.216 ;-- Am. 1955, Act 17, Imd. Eff. Mar. 29, 1955 ;-- Am. 1973, Act 33, Imd. Eff. June 14, 1973 https://library.partnertax.ai/us-mi/stat/211.217 History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- CL 1948, 211.217 ;-- Am. 1964, Act 278, Eff. Aug. 28, 1964 https://library.partnertax.ai/us-mi/stat/211.217a History: Add. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994 Compiler's Notes: Former section 18 of this act, a procedural provision, was repealed by Act 30 of 1934. Former sections 19 and 20 of this act, severability and repeal provisions, were repealed by Act 129 of 1947. https://library.partnertax.ai/us-mi/stat/211.251 History: 1933, Act 162, Imd. Eff. June 22, 1933 ;-- CL 1948, 211.251 Constitutionality: Since this act authorizes variable rates of taxation within a single school district, it violates the uniformity clause of Const 1963, art IX, § 3. East Grand Rapids School District v Kent County Tax Allocation Board, 415 Mich 381; 330 NW2d 7 (1982). Compiler's Notes: For provisions of Act 62 of 1933, referred to in this section, see MCL 211.201 et seq. https://library.partnertax.ai/us-mi/stat/211.252 History: 1933, Act 162, Imd. Eff. June 22, 1933 ;-- CL 1948, 211.252 https://library.partnertax.ai/us-mi/stat/211.253 History: 1933, Act 162, Imd. Eff. June 22, 1933 ;-- CL 1948, 211.253 https://library.partnertax.ai/us-mi/stat/211.254 History: 1933, Act 162, Imd. Eff. June 22, 1933 ;-- CL 1948, 211.254 https://library.partnertax.ai/us-mi/stat/211.255 History: 1933, Act 162, Imd. Eff. June 22, 1933 ;-- CL 1948, 211.255 ;-- Am. 2002, Act 178 , Imd. Eff. Apr. 23, 2002 https://library.partnertax.ai/us-mi/stat/211.256 History: 1933, Act 162, Imd. Eff. June 22, 1933 ;-- CL 1948, 211.256 https://library.partnertax.ai/us-mi/stat/211.371 History: 1943, Act 92, Imd. Eff. Apr. 13, 1943 ;-- CL 1948, 211.371 ;-- Am. 2002, Act 179 , Imd. Eff. Apr. 23, 2002 Compiler's Notes: For transfer of powers and duties of department of natural resources to department of natural resources and environment, and abolishment of department of natural resources, see E.R.O. No. 2009-31, compiled at MCL 324.99919.For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, https://library.partnertax.ai/us-mi/stat/211.372 History: 1943, Act 92, Imd. Eff. Apr. 13, 1943 ;-- CL 1948, 211.372 ;-- Am. 2002, Act 179 , Imd. Eff. Apr. 23, 2002 Compiler's Notes: For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL 324.99921. https://library.partnertax.ai/us-mi/stat/211.373 History: 1943, Act 92, Imd. Eff. Apr. 13, 1943 ;-- CL 1948, 211.373 ;-- Am. 2002, Act 179 , Imd. Eff. Apr. 23, 2002 Compiler's Notes: For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL 324.99921. https://library.partnertax.ai/us-mi/stat/211.374 History: 1943, Act 92, Imd. Eff. Apr. 13, 1943 ;-- CL 1948, 211.372 ;-- Am. 2002, Act 179 , Imd. Eff. Apr. 23, 2002 Compiler's Notes: For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL 324.99921. https://library.partnertax.ai/us-mi/stat/211.375 History: 1943, Act 92, Imd. Eff. Apr. 13, 1943 ;-- CL 1948, 211.375 Compiler's Notes: For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL 324.99921. https://library.partnertax.ai/us-mi/stat/211.381 History: 1931, Act 218, Eff. Sept. 18, 1931 ;-- CL 1948, 211.381 https://library.partnertax.ai/us-mi/stat/211.391 History: 1931, Act 292, Imd. Eff. June 8, 1931 ;-- CL 1948, 211.391 Compiler's Notes: Act 316 of 1923, referred to in this section, was repealed by Act 247 of 1949, Act 40 of 1953, and Act 40 of 1956. See now MCL 280.1 et seq. https://library.partnertax.ai/us-mi/stat/211.392 2026-05-22 https://library.partnertax.ai/us-mi/stat/211.393 History: 1931, Act 292, Imd. Eff. June 8, 1931 ;-- Am. 1932, 1st Ex. Sess., Act 27, Imd. Eff. May 10, 1932 ;-- CL 1948, 211.393 ;-- Am. 2002, Act 349 , Imd. Eff. May 23, 2002 https://library.partnertax.ai/us-mi/stat/211.394 History: 1931, Act 292, Imd. Eff. June 8, 1931 ;-- CL 1948, 211.394 https://library.partnertax.ai/us-mi/stat/211.395 History: 1931, Act 292, Imd. Eff. June 8, 1931 ;-- CL 1948, 211.395 https://library.partnertax.ai/us-mi/stat/211.401 History: 1933, Act 133, Imd. Eff. June 15, 1933 ;-- CL 1948, 211.401 https://library.partnertax.ai/us-mi/stat/211.402 History: 1933, Act 133, Imd. Eff. June 15, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 9, Imd. Eff. Mar. 16, 1934 ;-- Am. 1935, Act 186, Imd. Eff. June 6, 1935 ;-- CL 1948, 211.402 https://library.partnertax.ai/us-mi/stat/211.403 History: 1933, Act 133, Imd. Eff. June 15, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 9, Imd. Eff. Mar. 16, 1934 ;-- CL 1948, 211.403 https://library.partnertax.ai/us-mi/stat/211.403a History: 1933, Act 133, Imd. Eff. June 15, 1933 ;-- CL 1948, 211.403a ;-- Am. 2002, Act 350 , Imd. Eff. May 23, 2002 https://library.partnertax.ai/us-mi/stat/211.404 History: 1933, Act 133, Imd. Eff. June 15, 1933 ;-- CL 1948, 211.404 ;-- Am. 2002, Act 350 , Imd. Eff. May 23, 2002 https://library.partnertax.ai/us-mi/stat/211.405 History: 1933, Act 133, Imd. Eff. June 15, 1933 ;-- CL 1948, 211.405 https://library.partnertax.ai/us-mi/stat/211.406 History: 1933, Act 133, Imd. Eff. June 15, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 9, Imd. Eff. Mar. 16, 1934 ;-- CL 1948, 211.406 ;-- Am. 2002, Act 350 , Imd. Eff. May 23, 2002 https://library.partnertax.ai/us-mi/stat/211.421 History: 1931, Act 260, Eff. Sept. 18, 1931 ;-- CL 1948, 211.421 ;-- Am. 1965, Act 99, Imd. Eff. June 28, 1965 https://library.partnertax.ai/us-mi/stat/211.431 History: 1903, Act 84, Eff. Sept. 17, 1903 ;-- CL 1915, 4161 ;-- CL 1929, 3724 ;-- Am. 1943, Act 8, Imd. Eff. Feb. 25, 1943 ;-- CL 1948, 211.431 Compiler's Notes: Section 127 of Act 206 of 1893, referred to in this section, was repealed by Act 234 of 1941 . For provisions of section 67a of Act 206 of 1893, referred to in this section, see MCL 211.67a. https://library.partnertax.ai/us-mi/stat/211.441 History: 1905, Act 211, Eff. Sept. 16, 1905 ;-- CL 1915, 4160 ;-- CL 1929, 3725 ;-- CL 1948, 211.441 Compiler's Notes: The office of commissioner of the state land office, referred to in this section, was abolished and its powers and duties transferred to the public domain commission by MCL 322.221. The public domain commission was in turn abolished and its powers and duties transferred to the department of conservation by MCL 299.2. The department of conservation was transferred to the departme https://library.partnertax.ai/us-mi/stat/211.451 History: 1907, Act 130, Imd. Eff. June 12, 1907 ;-- CL 1915, 4162 ;-- CL 1929, 3726 ;-- CL 1948, 211.451 ;-- Am. 2002, Act 430 , Imd. Eff. June 5, 2002 Compiler's Notes: The office of commissioner of the state land office, referred to in this section, was abolished and its powers and duties transferred to the public domain commission by MCL 322.221. The public domain commission was in turn abolished and its powers and duties transferred to the department of conservation by MCL 299.2. The departm https://library.partnertax.ai/us-mi/stat/211.452 History: 1907, Act 130, Imd. Eff. June 12, 1907 ;-- Am. 1909, Act 242, Eff. Sept. 1, 1909 ;-- CL 1915, 4163 ;-- CL 1929, 3727 ;-- CL 1948, 211.452 ;-- Am. 2002, Act 430 , Imd. Eff. June 5, 2002 https://library.partnertax.ai/us-mi/stat/211.453 History: 1907, Act 130, Imd. Eff. June 12, 1907 ;-- CL 1915, 4164 ;-- CL 1929, 3728 ;-- CL 1948, 211.453 ;-- Am. 2002, Act 430 , Imd. Eff. June 5, 2002 https://library.partnertax.ai/us-mi/stat/211.454 History: 1907, Act 130, Imd. Eff. June 12, 1907 ;-- CL 1915, 4165 ;-- CL 1929, 3729 ;-- CL 1948, 211.454 ;-- Am. 2002, Act 430 , Imd. Eff. June 5, 2002 https://library.partnertax.ai/us-mi/stat/211.455 History: 1907, Act 130, Imd. Eff. June 12, 1907 ;-- CL 1915, 4166 ;-- CL 1929, 3730 ;-- CL 1948, 211.455 https://library.partnertax.ai/us-mi/stat/211.501 History: 1929, Act 234, Eff. Aug. 28, 1929 ;-- CL 1929, 3741 ;-- CL 1948, 211.501 https://library.partnertax.ai/us-mi/stat/211.502 History: 1929, Act 234, Eff. Aug. 28, 1929 ;-- CL 1929, 3742 ;-- CL 1948, 211.502 https://library.partnertax.ai/us-mi/stat/211.511 History: 1889, Act 223, Imd. Eff. July 1, 1889 ;-- How. 1170-n-1 ;-- CL 1897, 3979 ;-- Am. 1901, Act 34, Eff. Sept. 5, 1901 ;-- CL 1915, 4190 ;-- CL 1929, 3745 ;-- CL 1948, 211.511 https://library.partnertax.ai/us-mi/stat/211.531 History: 1873, Act 6, Eff. July 31, 1873 ;-- How. 1206 ;-- CL 1897, 3982 ;-- CL 1915, 4196 ;-- CL 1929, 3748 ;-- CL 1948, 211.531 https://library.partnertax.ai/us-mi/stat/211.532 History: 1873, Act 6, Eff. July 31, 1873 ;-- How. 1207 ;-- CL 1897, 3983 ;-- CL 1915, 4197 ;-- CL 1929, 3749 ;-- CL 1948, 211.532 https://library.partnertax.ai/us-mi/stat/211.541 History: 1897, Act 263, Eff. Aug. 30, 1897 ;-- CL 1897, 3984 ;-- Am. 1913, Act 225, Eff. Aug. 14, 1913 ;-- CL 1915, 4198 ;-- CL 1929, 3750 ;-- CL 1948, 211.541 ;-- Am. 2002, Act 180 , Imd. Eff. Apr. 23, 2002 https://library.partnertax.ai/us-mi/stat/211.551 History: 1891, Act 143, Imd. Eff. June 19, 1891 ;-- CL 1897, 3980 ;-- CL 1915, 4191 ;-- CL 1929, 3751 ;-- CL 1948, 211.551 https://library.partnertax.ai/us-mi/stat/211.571 History: 1909, Act 88, Eff. Sept. 1, 1909 ;-- CL 1915, 4194 ;-- CL 1929, 3754 ;-- CL 1948, 211.571 ;-- Am. 1963, Act 234, Imd. Eff. May 23, 1963 Compiler's Notes: Former section 2 of this act, a repeal provision, was repealed by Act 267 of 1945. https://library.partnertax.ai/us-mi/stat/211.621 History: 1951, Act 77, Imd. Eff. May 28, 1951 ;-- Am. 1959, Act 147, Eff. Mar. 19, 1960 ;-- Am. 1978, Act 537, Imd. Eff. Dec. 21, 1978 ;-- Am. 1987, Act 277, Imd. Eff. Jan. 6, 1988 Compiler's Notes: Section 2 of Act 277 of 1987 provides: “This act shall be known and cited as the 'James Goulette iron ore recovery act of 1987'.” https://library.partnertax.ai/us-mi/stat/211.622 History: 1951, Act 77, Imd. Eff. May 28, 1951 ;-- Am. 1959, Act 147, Eff. Mar. 19, 1960 ;-- Am. 1978, Act 537, Imd. Eff. Dec. 21, 1978 Compiler's Notes: Sec. 2, as amended by Act 324 of 1993, did not take effect pursuant to the terms of the act. https://library.partnertax.ai/us-mi/stat/211.623 History: 1951, Act 77, Imd. Eff. May 28, 1951 ;-- Am. 1959, Act 147, Eff. Mar. 19, 1960 ;-- Am. 1978, Act 537, Imd. Eff. Dec. 21, 1978 ;-- Am. 2002, Act 443 , Imd. Eff. June 17, 2002 Compiler's Notes: Sec. 3, as amended by Act 324 of 1993, did not take effect pursuant to the terms of the act. https://library.partnertax.ai/us-mi/stat/211.624 History: 1951, Act 77, Imd. Eff. May 28, 1951 ;-- Am. 1959, Act 147, Eff. Mar. 19, 1960 ;-- Am. 1961, Act 21, Imd. Eff. May 10, 1961 ;-- Am. 1978, Act 537, Imd. Eff. Dec. 21, 1978 ;-- Am. 1987, Act 277, Imd. Eff. Jan. 6, 1988 ;-- Am. 1994, Act 367, Imd. Eff. Dec. 27, 1994 ;-- Am. 2002, Act 443 , Imd. Eff. June 17, 2002 Compiler's Notes: Section 2 of Act 277 of 1987 provides:"This act shall be known and cited as the 'James Goulette iron ore recovery act of 1987'."Sec. 4, as amended by Act 324 of https://library.partnertax.ai/us-mi/stat/211.625 History: 1951, Act 77, Imd. Eff. May 28, 1951 ;-- Am. 1959, Act 147, Eff. Mar. 19, 1960 https://library.partnertax.ai/us-mi/stat/211.626 History: Add. 1987, Act 277, Imd. Eff. Jan. 6, 1988 Compiler's Notes: Section 2 of Act 277 of 1987 provides: “This act shall be known and cited as the 'James Goulette iron ore recovery act of 1987'.” https://library.partnertax.ai/us-mi/stat/211.641 History: 1951, Act 107, Eff. Sept. 28, 1951 https://library.partnertax.ai/us-mi/stat/211.651 History: 1952, Act 188, Imd. Eff. Apr. 29, 1952 ;-- Am. 1954, Act 123, Imd. Eff. Apr. 19, 1954 https://library.partnertax.ai/us-mi/stat/211.661 History: 1983, Act 102, Imd. Eff. June 30, 1983 Compiler's Notes: Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967. https://library.partnertax.ai/us-mi/stat/211.662 History: 1983, Act 102, Imd. Eff. June 30, 1983 Compiler's Notes: Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967. https://library.partnertax.ai/us-mi/stat/211.663 History: 1983, Act 102, Imd. Eff. June 30, 1983 Compiler's Notes: Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967. https://library.partnertax.ai/us-mi/stat/211.664 History: 1983, Act 102, Imd. Eff. June 30, 1983 Compiler's Notes: Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967. https://library.partnertax.ai/us-mi/stat/211.665 History: 1983, Act 102, Imd. Eff. June 30, 1983 ;-- Am. 1989, Act 46, Imd. Eff. June 12, 1989 ;-- Am. 1991, Act 132, Imd. Eff. Nov. 6, 1991 ;-- Am. 2000, Act 351 , Eff. July 1, 2001 Compiler's Notes: Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967. https://library.partnertax.ai/us-mi/stat/211.666 History: 1983, Act 102, Imd. Eff. June 30, 1983 ;-- Am. 2016, Act 226 , Eff. Oct. 1, 2016 Compiler's Notes: Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967. https://library.partnertax.ai/us-mi/stat/211.667 History: 1983, Act 102, Imd. Eff. June 30, 1983 Compiler's Notes: Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967. https://library.partnertax.ai/us-mi/stat/211.668 History: 1983, Act 102, Imd. Eff. June 30, 1983 Compiler's Notes: Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967. https://library.partnertax.ai/us-mi/stat/211.681 History: 1968, Act 203, Eff. July 1, 1968 https://library.partnertax.ai/us-mi/stat/211.682 History: 1968, Act 203, Eff. July 1, 1968 https://library.partnertax.ai/us-mi/stat/211.683 History: 1968, Act 203, Eff. July 1, 1968 https://library.partnertax.ai/us-mi/stat/211.684 History: 1968, Act 203, Eff. July 1, 1968 ;-- Am. 1989, Act 47, Imd. Eff. June 12, 1989 ;-- Am. 2000, Act 352 , Eff. July 1, 2001 Compiler's Notes: In subsection (4), the words “filed or after July 1, 1968” evidently should read “filed on or after July 1, 1968”. https://library.partnertax.ai/us-mi/stat/211.685 History: 1968, Act 203, Eff. July 1, 1968 ;-- Am. 1969, Act 34, Imd. Eff. July 10, 1969 ;-- Am. 2016, Act 227 , Eff. Oct. 1, 2016 https://library.partnertax.ai/us-mi/stat/211.686 History: 1968, Act 203, Eff. July 1, 1968 https://library.partnertax.ai/us-mi/stat/211.687 History: 1968, Act 203, Eff. July 1, 1968 https://library.partnertax.ai/us-mi/stat/211.691 History: 1956, Act 55, Imd. Eff. Apr. 2, 1956 https://library.partnertax.ai/us-mi/stat/211.692 History: 1956, Act 55, Imd. Eff. Apr. 2, 1956 https://library.partnertax.ai/us-mi/stat/211.693 History: 1956, Act 55, Imd. Eff. Apr. 2, 1956 ;-- Am. 2018, Act 191 , Eff. Sept. 18, 2018 https://library.partnertax.ai/us-mi/stat/211.694 History: 1956, Act 55, Imd. Eff. Apr. 2, 1956 ;-- Am. 2018, Act 191 , Eff. Sept. 18, 2018 https://library.partnertax.ai/us-mi/stat/211.695 History: 1956, Act 55, Imd. Eff. Apr. 2, 1956 https://library.partnertax.ai/us-mi/stat/211.696 History: 1956, Act 55, Imd. Eff. Apr. 2, 1956 https://library.partnertax.ai/us-mi/stat/211.697 History: 1956, Act 55, Imd. Eff. Apr. 2, 1956 https://library.partnertax.ai/us-mi/stat/211.711 History: 1961, Act 129, Eff. Sept. 8, 1961 https://library.partnertax.ai/us-mi/stat/211.731 History: 1972, Act 160, Eff. Mar. 30, 1973 ;-- Am. 2014, Act 568 , Imd. Eff. Jan. 15, 2015 https://library.partnertax.ai/us-mi/stat/211.741 History: 1962, Act 162, Imd. Eff. May 10, 1962 ;-- Am. 1989, Act 64, Eff. July 31, 1989 https://library.partnertax.ai/us-mi/stat/211.742 History: 1962, Act 162, Imd. Eff. May 10, 1962 https://library.partnertax.ai/us-mi/stat/211.743 History: 1962, Act 162, Imd. Eff. May 10, 1962 https://library.partnertax.ai/us-mi/stat/211.744 History: 1962, Act 162, Imd. Eff. May 10, 1962 ;-- Am. 1989, Act 64, Eff. July 31, 1989 https://library.partnertax.ai/us-mi/stat/211.745 History: 1962, Act 162, Imd. Eff. May 10, 1962 https://library.partnertax.ai/us-mi/stat/211.746 History: Add. 1989, Act 64, Eff. July 31, 1989 https://library.partnertax.ai/us-mi/stat/211.761 History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1976, Act 437, Imd. Eff. Jan. 13, 1977 ;-- Am. 1978, Act 360, Imd. Eff. July 22, 1978 https://library.partnertax.ai/us-mi/stat/211.762 History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1980, Act 403, Imd. Eff. Jan. 8, 1981 ;-- Am. 2020, Act 331 , Imd. Eff. Dec. 29, 2020 https://library.partnertax.ai/us-mi/stat/211.763 History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1976, Act 437, Imd. Eff. Jan 13, 1977 ;-- Am. 1978, Act 360, Imd. Eff. July 22, 1978 ;-- Am. 1980, Act 403, Imd. Eff. Jan. 8, 1981 https://library.partnertax.ai/us-mi/stat/211.764 History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1976, Act 437, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 403, Imd. Eff. Jan. 8, 1981 https://library.partnertax.ai/us-mi/stat/211.765 History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1976, Act 437, Imd. Eff. Jan. 13, 1977 https://library.partnertax.ai/us-mi/stat/211.766 History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1976, Act 437, Imd. Eff. Jan. 13, 1977 https://library.partnertax.ai/us-mi/stat/211.767 History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 https://library.partnertax.ai/us-mi/stat/211.768 History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 https://library.partnertax.ai/us-mi/stat/211.768a History: Add. 1980, Act 403, Imd. Eff. Jan. 8, 1981 ;-- Am. 1981, Act 59, Imd. Eff. June 4, 1981 https://library.partnertax.ai/us-mi/stat/211.769 History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 https://library.partnertax.ai/us-mi/stat/211.770 History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1980, Act 403, Imd. Eff. Jan. 8, 1981 https://library.partnertax.ai/us-mi/stat/211.781 History: 2012, Act 410 , Imd. Eff. Dec. 20, 2012 https://library.partnertax.ai/us-mi/stat/211.782 History: 2012, Act 410 , Imd. Eff. Dec. 20, 2012 https://library.partnertax.ai/us-mi/stat/211.783 History: 2012, Act 410 , Imd. Eff. Dec. 20, 2012 https://library.partnertax.ai/us-mi/stat/211.45 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3868 ;-- CL 1915, 4041 ;-- CL 1929, 3436 ;-- CL 1948, 211.45 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.46 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3869 ;-- CL 1915, 4042 ;-- CL 1929, 3437 ;-- CL 1948, 211.46 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.47 History: 1893, Act 206, Eff. June 12, 1893 ;-- Am. 1895, Act 229, Imd. Eff. May 31, 1895 ;-- CL 1897, 3870 ;-- Am. 1899, Act 215, Eff. Sept. 23, 1899 ;-- CL 1915, 4043 ;-- CL 1929, 3438 ;-- CL 1948, 211.47 ;-- Am. 1987, Act 177, Imd. Eff. Nov. 19, 1987 ;-- Am. 1988, Act 202, Imd. Eff. June 29, 1988 ;-- Am. 1994, Act 253, Imd. Eff. July 5, 1994 ;-- Am. 2017, Act 189 , Imd. Eff. Nov. 21, 2017 Compiler's Notes: Enacting section 1 of Act 189 of 2017 provides:"Enacting section 1. This amendatory act https://library.partnertax.ai/us-mi/stat/211.47a History: Add. 1958, Act 191, Eff. Sept. 13, 1958 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.48 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3871 ;-- CL 1915, 4044 ;-- CL 1929, 3439 ;-- CL 1948, 211.48 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.49 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3872 ;-- CL 1915, 4045 ;-- CL 1929, 3440 ;-- CL 1948, 211.49 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.50 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.51 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3874 ;-- CL 1915, 4047 ;-- CL 1929, 3442 ;-- CL 1948, 211.51 ;-- Am. 1975, Act 294, Imd. Eff. Dec. 10, 1975 ;-- Am. 1978, Act 274, Imd. Eff. June 29, 1978 ;-- Am. 1982, Act 386, Imd. Eff. Dec. 28, 1982 ;-- Am. 1982, Act 503, Imd. Eff. Dec. 31, 1982 ;-- Am. 1983, Act 191, Imd. Eff. Nov. 1, 1983 ;-- Am. 1984, Act 31, Imd. Eff. Mar. 12, 1984 ;-- Am. 1984, Act 205, Eff. Mar. 29, 1985 ;-- Am. 1992, Act 97, Imd. Eff. June 19, 1992 ;-- Am. 2005, A https://library.partnertax.ai/us-mi/stat/211.52 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3875 ;-- CL 1915, 4048 ;-- CL 1929, 3443 ;-- Am. 1945, Act 269, Eff. Sept. 6, 1945 ;-- CL 1948, 211.52 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.52a History: Add. 2004, Act 441 , Imd. Eff. Dec. 21, 2004 https://library.partnertax.ai/us-mi/stat/211.53 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3876 ;-- Am. 1901, Act 130, Eff. Sept. 5, 1901 ;-- Am. 1913, Act 76, Eff. Aug. 14, 1913 ;-- CL 1915, 4049 ;-- CL 1929, 3444 ;-- Am. 1931, Act 32, Eff. Sept. 18, 1931 ;-- Am. 1935, Act 54, Imd. Eff. May 13, 1935 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- Am. 1945, Act 159, Imd. Eff. May 16, 1945 ;-- CL 1948, 211.53 ;-- Am. 1962, Act 133, Imd. Eff. May 4, 1962 ;-- Am. 1972, Act 226, Imd. Eff. July 25, 1972 ;-- Am. 1976, Act 292, Imd. https://library.partnertax.ai/us-mi/stat/211.53a History: Add. 1958, Act 209, Eff. Sept. 13, 1958 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.53b History: Add. 1967, Act 142, Eff. Nov. 2, 1967 ;-- Am. 1974, Act 379, Imd. Eff. Dec. 23, 1974 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 ;-- Am. 1985, Act 14, Imd. Eff. May 3, 1985 ;-- Am. 1994, Act 237, Imd. Eff. June 30, 1994 ;-- Am. 1995, Act 74, Eff. Dec. 31, 1994 ;-- Am. 2000, Act 284 , Imd. Eff. July 10, 2000 ;-- Am. 2002, Act 624 , Imd. Eff. Dec. 23, 2002 ;-- Am. 2003, Act 105 , Imd. Eff. July 24, 2003 ;-- Am. 2006, Act 13 , Imd. Eff. Feb. 3, 2006 ;-- Am. 2006, Act 378 , Imd. Eff. Sept. 27 https://library.partnertax.ai/us-mi/stat/211.53c History: Add. 1995, Act 74, Eff. Dec. 31, 1994 Compiler's Notes: Section 2 of Act 74 of 1995 provides:“This amendatory act is retroactive and shall take effect December 31, 1994.” Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.53d History: Add. 1998, Act 280 , Eff. Dec. 31, 1991 Compiler's Notes: Enacting section 1 of Act 280 of 1998 provides:“Enacting section 1. This amendatory act is retroactive and is effective December 31, 1991.” Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.54 History: 1893, Act 206, Eff. June 12, 1893 ;-- Am. 1897, Act 225, Imd. Eff. May 29, 1897 ;-- CL 1897, 3877 ;-- Am. 1901, Act 193, Eff. Sept. 5, 1901 ;-- CL 1915, 4050 ;-- CL 1929, 3445 ;-- CL 1948, 211.54 ;-- Am. 1960, Act 8, Eff. Aug. 17, 1960 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.55 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3878 ;-- CL 1915, 4051 ;-- CL 1929, 3446 ;-- Am. 1931, Act 87, Eff. Sept. 18, 1931 ;-- Am. 1937, Act 149, Imd. Eff. July 2, 1937 ;-- Am. 1939, Act 37, Imd. Eff. Apr. 13, 1939 ;-- Am. 1943, Act 230, Eff. July 30, 1943 ;-- Am. 1945, Act 269, Eff. Sept. 6, 1945 ;-- Am. 1947, Act 282, Eff. Oct. 11, 1947 ;-- CL 1948, 211.55 ;-- Am. 1951, Act 117, Imd. Eff. May 31, 1951 ;-- Am. 1971, Act 87, Imd. Eff. Aug. 4, 1971 ;-- Am. 1977, Act 166, Imd. Eff. https://library.partnertax.ai/us-mi/stat/211.55a Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.56 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3879 ;-- CL 1915, 4052 ;-- CL 1929, 3447 ;-- Am. 1933, Act 200, Eff. Oct. 17, 1933 ;-- Am. 1945, Act 269, Eff. Sept. 6, 1945 ;-- Am. 1947, Act 339, Eff. Oct. 11, 1947 ;-- CL 1948, 211.56 ;-- Am. 1971, Act 144, Imd. Eff. Nov. 12, 1971 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.56a History: Add. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- Am. 1947, Act 339, Eff. Oct. 11, 1947 ;-- CL 1948, 211.56a ;-- Am. 1998, Act 435 , Imd. Eff. Dec. 30, 1998 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.57 History: 1893, Act 206, Eff. June 12, 1893 ;-- Am. 1897, Act 225, Imd. Eff. May 29, 1897 ;-- CL 1897, 3880 ;-- CL 1915, 4053 ;-- CL 1929, 3448 ;-- Am. 1935, Act 243, Imd. Eff. June 8, 1935 ;-- Am. 1937, Act 325, Imd. Eff. July 27, 1937 ;-- Am. 1939, Act 37, Imd. Eff. Apr. 13, 1939 ;-- CL 1948, 211.57 ;-- Am. 1967, Act 193, Eff. Nov. 2, 1967 ;-- Am. 1976, Act 292, Imd. Eff. Oct. 25, 1976 ;-- Am. 1993, Act 291, Imd. Eff. Dec. 28, 1993 ;-- Am. 1999, Act 123 , Eff. Oct. 1, 1999 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.57a History: Add. 1939, Act 37, Imd. Eff. Apr. 13, 1939 ;-- CL 1948, 211.57a ;-- Am. 1953, Act 34, Imd. Eff. Apr. 29, 1953 ;-- Am. 2002, Act 620 , Imd. Eff. Dec. 23, 2002 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.58 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3881 ;-- Am. 1905, Act 213, Eff. Sept. 16, 1905 ;-- Am. 1913, Act 76, Eff. Aug. 14, 1913 ;-- CL 1915, 4054 ;-- Am. 1917, Act 320, Eff. Aug. 10, 1917 ;-- CL 1929, 3449 ;-- Am. 1931, Act 239, Eff. Sept. 18, 1931 ;-- Am. 1937, Act 325, Imd. Eff. July 27, 1937 ;-- Am. 1939, Act 37, Imd. Eff. Apr. 13, 1939 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.58 ;-- Am. 2002, Act 620 , Imd. Eff. Dec. 23, 2002 Compiler's Notes: Act 126 https://library.partnertax.ai/us-mi/stat/211.59 History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3882 ;-- Am. 1899, Act 262, Eff. Sept. 23, 1899 ;-- CL 1915, 4055 ;-- Am. 1921, Act 129, Eff. Aug. 18, 1921 ;-- CL 1929, 3450 ;-- Am. 1932, 1st Ex. Sess., Act 30, Imd. Eff. May 12, 1932 ;-- Am. 1933, Act 267, Imd. Eff. July 21, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 21, Imd. Eff. Mar. 28, 1934 ;-- Am. 1937, Act 91, Imd. Eff. June 18, 1937 ;-- Am. 1939, Act 37, Imd. Eff. Apr. 13, 1939 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948 https://library.partnertax.ai/us-mi/stat/211.61 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.61a Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.61b Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.62 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.67 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.67c History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.68 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.70 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.70b Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.71 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.74 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78 History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2008, Act 512 , Imd. Eff. Jan. 13, 2009 ;-- Am. 2014, Act 132 , Imd. Eff. May 27, 2014 Compiler's Notes: Former section 78 was not compiled. Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78a History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2008, Act 352 , Imd. Eff. Dec. 23, 2008 ;-- Am. 2014, Act 499 , Imd. Eff. Jan. 14, 2015 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78b History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2003, Act 263 , Imd. Eff. Jan. 5, 2004 ;-- Am. 2015, Act 202 , Imd. Eff. Nov. 24, 2015 Compiler's Notes: Enacting section 3 of Act 263 of 2003 provides:“Enacting section 3. This amendatory act is not intended to and shall not be construed to modify or alter the ruling of the Michigan supreme court in Smith v Cliffs on the Bay Condominium Association, docket no. 111587.” Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78c History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2003, Act 263 , Imd. Eff. Jan. 5, 2004 ;-- Am. 2015, Act 202 , Imd. Eff. Nov. 24, 2015 Compiler's Notes: Enacting section 3 of Act 263 of 2003 provides:“Enacting section 3. This amendatory act is not intended to and shall not be construed to modify or alter the ruling of the Michigan supreme court in Smith v Cliffs on the Bay Condominium Association, docket no. 111587.” Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78d History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2003, Act 263 , Imd. Eff. Jan. 5, 2004 Compiler's Notes: Enacting section 3 of Act 263 of 2003 provides:“Enacting section 3. This amendatory act is not intended to and shall not be construed to modify or alter the ruling of the Michigan supreme court in Smith v Cliffs on the Bay Condominium Association, docket no. 111587.” Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78e History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78f History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2001, Act 95 , Imd. Eff. July 30, 2001 ;-- Am. 2003, Act 263 , Imd. Eff. Jan. 5, 2004 ;-- Am. 2015, Act 190 , Eff. Feb. 14, 2016 Compiler's Notes: Enacting section 3 of Act 263 of 2003 provides:“Enacting section 3. This amendatory act is not intended to and shall not be construed to modify or alter the ruling of the Michigan supreme court in Smith v Cliffs on the Bay Condominium Association, docket no. 111587.” Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78g History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2001, Act 94 , Imd. Eff. July 30, 2001 ;-- Am. 2003, Act 263 , Imd. Eff. Jan. 5, 2004 ;-- Am. 2014, Act 500 , Imd. Eff. Jan. 14, 2015 ;-- Am. 2020, Act 33 , Imd. Eff. Mar. 2, 2020 ;-- Am. 2020, Act 256 , Eff. Jan. 1, 2021 Compiler's Notes: Enacting section 3 of Act 263 of 2003 provides:"Enacting section 3. This amendatory act is not intended to and shall not be construed to modify or alter the ruling of the Michigan supreme court in Smith v https://library.partnertax.ai/us-mi/stat/211.78h History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2001, Act 96 , Imd. Eff. July 30, 2001 ;-- Am. 2014, Act 499 , Imd. Eff. Jan. 14, 2015 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78i History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2001, Act 101 , Imd. Eff. July 30, 2001 ;-- Am. 2003, Act 263 , Imd. Eff. Jan. 5, 2004 ;-- Am. 2006, Act 611 , Imd. Eff. Jan. 3, 2007 ;-- Am. 2015, Act 190 , Eff. Feb. 14, 2016 ;-- Am. 2020, Act 256 , Eff. Jan. 1, 2021 Compiler's Notes: Enacting sections 1 and 3 of Act 263 of 2003 provide:“Enacting section 1. Section 78i(12) of the general property tax act, 1893 PA 206, MCL 211.78i, as added by this amendatory act and section 78k(5) of the https://library.partnertax.ai/us-mi/stat/211.78j History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78k History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2001, Act 94 , Imd. Eff. July 30, 2001 ;-- Am. 2003, Act 263 , Imd. Eff. Jan. 5, 2004 ;-- Am. 2006, Act 611 , Imd. Eff. Jan. 3, 2007 ;-- Am. 2016, Act 433 , Eff. Mar. 29, 2017 ;-- Am. 2020, Act 33 , Imd. Eff. Mar. 2, 2020 Compiler's Notes: Enacting sections 1 and 3 of Act 263 of 2003 provide:“Enacting section 1. Section 78i(12) of the general property tax act, 1893 PA 206, MCL 211.78i, as added by this amendatory act and section 78k(5) of t https://library.partnertax.ai/us-mi/stat/211.78l History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2003, Act 263 , Imd. Eff. Jan. 5, 2004 ;-- Am. 2020, Act 256 , Imd. Eff. Dec. 22, 2020 Compiler's Notes: Enacting section 3 of Act 263 of 2003 provides:“Enacting section 3. This amendatory act is not intended to and shall not be construed to modify or alter the ruling of the Michigan supreme court in Smith v Cliffs on the Bay Condominium Association, docket no. 111587.”Enacting section 3 of Act 256 of 2020 provides:"Enacting section 3. This https://library.partnertax.ai/us-mi/stat/211.78m History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2001, Act 99 , Imd. Eff. July 30, 2001 ;-- Am. 2003, Act 263 , Imd. Eff. Jan. 5, 2004 ;-- Am. 2006, Act 498 , Imd. Eff. Dec. 29, 2006 ;-- Am. 2014, Act 501 , Imd. Eff. Jan. 14, 2015 ;-- Am. 2020, Act 255 , Eff. Jan. 1, 2021 Compiler's Notes: Enacting section 3 of Act 263 of 2003 provides:"Enacting section 3. This amendatory act is not intended to and shall not be construed to modify or alter the ruling of the Michigan supreme court in Smith https://library.partnertax.ai/us-mi/stat/211.78n History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2006, Act 626 , Imd. Eff. Jan. 3, 2007 ;-- Am. 2020, Act 168 , Imd. Eff. Oct. 1, 2020 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78o History: Add. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2001, Act 94 , Imd. Eff. July 30, 2001 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78p History: Add. 2012, Act 234 , Imd Eff. June 29, 2012 Compiler's Notes: Former MCL 211.78p, which pertained to adjustment of fees to parcels of land for which taxes are unpaid, was repealed by Act 263 of 2003, Imd. Eff. Jan. 5, 2004. Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78q History: Add. 2014, Act 499 , Imd. Eff. Jan. 14, 2015 ;-- Am. 2016, Act 518 , Eff. Mar. 29, 2017 ;-- Am. 2019, Act 35 , Imd. Eff. June 26, 2019 ;-- Am. 2020, Act 33 , Imd. Eff. Mar. 2, 2020 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78r History: Add. 2014, Act 502 , Imd. Eff. Jan. 14, 2015 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78s History: Add. 2015, Act 190 , Eff. Feb. 14, 2016 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.78t History: Add. 2020, Act 256 , Imd. Eff. Dec. 22, 2020 Compiler's Notes: Enacting section 3 of Act 256 of 2020 provides:"Enacting section 3. This amendatory act is curative and is intended to codify and give full effect to the right of a former holder of a legal interest in property to any remaining proceeds resulting from the foreclosure and sale of the property to satisfy delinquent real property taxes under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155, as recognized by the M https://library.partnertax.ai/us-mi/stat/211.79 History: Add. 1999, Act 133 , Imd. Eff. July 23, 1999 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.79a History: Add. 1999, Act 133 , Imd. Eff. July 23, 1999 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.83 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.87 History: 1893, Act 206, Eff. June 12, 1893 ;-- Am. 1895, Act 154, Eff. Aug. 30, 1895 ;-- Am. 1897, Act 224, Imd. Eff. May 29, 1897 ;-- CL 1897, 3910 ;-- Am. 1899, Act 83, Imd. Eff. May 25, 1899 ;-- CL 1915, 4085 ;-- Am. 1925, Act 54, Eff. Aug. 27, 1925 ;-- Am. 1929, Act 105, Eff. Aug. 28, 1929 ;-- CL 1929, 3480 ;-- Am. 1933, Act 134, Eff. Oct. 17, 1933 ;-- Am. 1939, Act 37, Imd. Eff. Apr. 13, 1939 ;-- CL 1948, 211.87 ;-- Am. 1963, Act 25, Eff. Sept. 6, 1963 ;-- Am. 2002, Act 620 , Imd. Eff. Dec. https://library.partnertax.ai/us-mi/stat/211.87a History: Add. 1929, Act 221, Eff. Aug. 28, 1929 ;-- CL 1929, 3481 ;-- Am. 1931, Act 87, Eff. Sept. 18, 1931 ;-- Am. 1945, Act 269, Eff. Sept. 6, 1945 ;-- CL 1948, 211.87a Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.87b History: Add. 1968, Act 107, Imd. Eff. June 7, 1968 ;-- Am. 1969, Act 218, Imd. Eff. Aug. 6, 1969 ;-- Am. 1971, Act 155, Imd. Eff. Nov. 24, 1971 ;-- Am. 1975, Act 334, Imd. Eff. Jan. 12, 1976 ;-- Am. 1976, Act 292, Imd. Eff. Oct. 25, 1976 ;-- Am. 1980, Act 48, Imd. Eff. Mar. 21, 1980 ;-- Am. 1981, Act 162, Eff. Dec. 1, 1981 ;-- Am. 1982, Act 503, Imd. Eff. Dec. 31, 1982 ;-- Am. 1984, Act 48, Imd. Eff. Apr. 9, 1984 ;-- Am. 1984, Act 264, Imd. Eff. Dec. 17, 1984 ;-- Am. 1994, Act 189, Imd. Eff. Ju https://library.partnertax.ai/us-mi/stat/211.87c History: Add. 1975, Act 334, Imd. Eff. Jan. 12, 1976 ;-- Am. 1980, Act 48, Imd. Eff. Mar. 21, 1980 ;-- Am. 1981, Act 162, Eff. Dec. 1, 1981 ;-- Am. 1988, Act 450, Imd. Eff. Dec. 27, 1988 ;-- Am. 1999, Act 123 , Eff. Oct. 1, 1999 ;-- Am. 2002, Act 165 , Imd. Eff. Apr. 11, 2002 ;-- Am. 2012, Act 431 , Imd. Eff. Dec. 21, 2012 ;-- Am. 2016, Act 82 , Imd. Eff. Apr. 12, 2016 Popular Name: Act 206 https://library.partnertax.ai/us-mi/stat/211.87d History: Add. 1978, Act 532, Imd. Eff. Dec. 21, 1978 ;-- Am. 1982, Act 503, Imd. Eff. Dec. 31, 1982 Compiler's Notes: Section 2 of Act 503 of 1982 provides: “The designation, by this amendatory act, of collection fees as property tax administration fees is intended to clarify the legislative intent and cure any misinterpretation surrounding the fact that a “collection fee” is imposed to cover all costs necessary and incident to the collection of property taxes, including the costs of assessing p https://library.partnertax.ai/us-mi/stat/211.1093 History: 2016, Act 260 , Imd. Eff. June 28, 2016 https://library.partnertax.ai/us-mi/stat/211.1094 History: 2016, Act 260 , Imd. Eff. June 28, 2016 https://library.partnertax.ai/us-mi/stat/211.1095 History: 2016, Act 260 , Imd. Eff. June 28, 2016 https://library.partnertax.ai/us-mi/stat/211.1096 History: 2016, Act 260 , Imd. Eff. June 28, 2016 https://library.partnertax.ai/us-mi/stat/211.1097 History: 2016, Act 260 , Imd. Eff. June 28, 2016 https://library.partnertax.ai/us-mi/stat/211.1098 History: 2016, Act 260 , Imd. Eff. June 28, 2016 https://library.partnertax.ai/us-mi/stat/211.1099 History: 2016, Act 260 , Imd. Eff. June 28, 2016 https://library.partnertax.ai/us-mi/stat/211.1100 History: 2016, Act 260 , Imd. Eff. June 28, 2016 https://library.partnertax.ai/us-mi/stat/211.1101 History: 2016, Act 260 , Imd. Eff. June 28, 2016. https://library.partnertax.ai/us-mi/stat/211.1121 History: 2022, Act 35 , Eff. Mar. 23, 2022 https://library.partnertax.ai/us-mi/stat/211.1123 History: 2022, Act 35 , Eff. Mar. 23, 2022 https://library.partnertax.ai/us-mi/stat/211.1125 History: 2022, Act 35 , Eff. Mar. 23, 2022 https://library.partnertax.ai/us-mi/stat/211.1127 History: 2022, Act 35 , Eff. Mar. 23, 2022 https://library.partnertax.ai/us-mi/stat/211.1129 History: 2022, Act 35 , Eff. Mar. 23, 2022 https://library.partnertax.ai/us-mi/stat/211.1131 History: 2022, Act 35 , Eff. Mar. 23, 2022 https://library.partnertax.ai/us-mi/stat/211.1133 History: 2022, Act 35 , Eff. Mar. 23, 2022 https://library.partnertax.ai/us-mi/stat/211.1151 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.1152 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.1153 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.1154 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.1155 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.1156 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.1157 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.1158 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.1159 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.1160 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.1161 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.1162 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.1163 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.1164 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.1165 History: 2023, Act 108 , Imd. Eff. July 27, 2023 https://library.partnertax.ai/us-mi/stat/211.784 History: 2012, Act 410 , Imd. Eff. Dec. 20, 2012 https://library.partnertax.ai/us-mi/stat/211.785 History: 2012, Act 410 , Imd. Eff. Dec. 20, 2012 https://library.partnertax.ai/us-mi/stat/211.786 History: 2012, Act 410 , Imd. Eff. Dec. 20, 2012 https://library.partnertax.ai/us-mi/stat/211.787 History: 2012, Act 410 , Imd. Eff. Dec. 20, 2012 https://library.partnertax.ai/us-mi/stat/211.788 History: 2012, Act 410 , Imd. Eff. Dec. 20, 2012 https://library.partnertax.ai/us-mi/stat/211.789 History: 2012, Act 410 , Imd. Eff. Dec. 20, 2012 https://library.partnertax.ai/us-mi/stat/211.790 History: 2012, Act 410 , Imd. Eff. Dec. 20, 2012 https://library.partnertax.ai/us-mi/stat/211.791 History: 2012, Act 410 , Imd. Eff. Dec. 20, 2012 https://library.partnertax.ai/us-mi/stat/211.801 History: 1977, Act 70, Imd. Eff. July 20, 1977 https://library.partnertax.ai/us-mi/stat/211.901 History: 1993, Act 331, Eff. Mar. 15, 1994 https://library.partnertax.ai/us-mi/stat/211.902 History: 1993, Act 331, Eff. Mar. 15, 1994 ;-- Am. 1994, Act 187, Imd. Eff. June 20, 1994 https://library.partnertax.ai/us-mi/stat/211.903 History: 1993, Act 331, Eff. Mar. 15, 1994 ;-- Am. 1994, Act 187, Imd. Eff. June 20, 1994 ;-- Am. 2002, Act 244 , Imd. Eff. Apr. 30, 2002 ;-- Am. 2007, Act 38 , Imd. Eff. July 12, 2007 ;-- Am. 2011, Act 318 , Eff. Dec. 31, 2011 https://library.partnertax.ai/us-mi/stat/211.904 2026-05-22 https://library.partnertax.ai/us-mi/stat/211.905 History: 1993, Act 331, Eff. Mar. 15, 1994 ;-- Am. 1994, Act 187, Imd. Eff. June 20, 1994 ;-- Am. 2002, Act 244 , Imd. Eff. Apr. 30, 2002 ;-- Am. 2004, Act 443 , Imd. Eff. Dec. 21, 2004 ;-- Am. 2016, Act 10 , Imd. Eff. Feb. 16, 2016 https://library.partnertax.ai/us-mi/stat/211.905a History: Add. 2001, Act 7 , Imd. Eff. May 24, 2001 https://library.partnertax.ai/us-mi/stat/211.905b History: Add. 2002, Act 244 , Imd. Eff. Apr. 30, 2002 ;-- Am. 2004, Act 108 , Imd. Eff. May 20, 2004 ;-- Am. 2004, Act 543 , Imd. Eff. Jan. 3, 2005 ;-- Am. 2006, Act 624 , Imd. Eff. Jan. 3, 2007 https://library.partnertax.ai/us-mi/stat/211.905c History: Add. 2013, Act 40 , Imd. Eff. June 4, 2013 https://library.partnertax.ai/us-mi/stat/211.906 History: 1993, Act 331, Eff. Mar. 15, 1994 https://library.partnertax.ai/us-mi/stat/211.961 History: 1999, Act 132 , Imd. Eff. July 23, 1999 https://library.partnertax.ai/us-mi/stat/211.962 History: 1999, Act 132 , Imd. Eff. July 23, 1999 https://library.partnertax.ai/us-mi/stat/211.963 History: 1999, Act 132 , Imd. Eff. July 23, 1999 https://library.partnertax.ai/us-mi/stat/211.964 History: 1999, Act 132 , Imd. Eff. July 23, 1999 https://library.partnertax.ai/us-mi/stat/211.965 History: 1999, Act 132 , Imd. Eff. July 23, 1999 https://library.partnertax.ai/us-mi/stat/211.966 History: 1999, Act 132 , Imd. Eff. July 23, 1999 https://library.partnertax.ai/us-mi/stat/211.981 History: 2014, Act 512 , Imd. Eff. Jan. 14, 2015 https://library.partnertax.ai/us-mi/stat/211.982 History: 2014, Act 512 , Imd. Eff. Jan. 14, 2015 https://library.partnertax.ai/us-mi/stat/211.983 History: 2014, Act 512 , Imd. Eff. Jan. 14, 2015 Compiler's Notes: In this section, the reference to “as provided under section 7uu of the general property tax act, 1893 PA 206, MCL 211.7uu” evidently should read “as provided under section 7ww of the general property tax act, 1893 PA 206, MCL 211.7ww.” https://library.partnertax.ai/us-mi/stat/211.984 History: 2014, Act 512 , Imd. Eff. Jan. 14, 2015 https://library.partnertax.ai/us-mi/stat/211.985 History: 2014, Act 512 , Imd. Eff. Jan. 14, 2015 https://library.partnertax.ai/us-mi/stat/211.986 History: 2014, Act 512 , Imd. Eff. Jan. 14, 2015 https://library.partnertax.ai/us-mi/stat/211.1001 History: 2000, Act 261 , Imd. Eff. June 29, 2000 https://library.partnertax.ai/us-mi/stat/211.1002 History: 2000, Act 261 , Imd. Eff. June 29, 2000 https://library.partnertax.ai/us-mi/stat/211.1003 History: 2000, Act 261 , Imd. Eff. June 29, 2000 https://library.partnertax.ai/us-mi/stat/211.1004 History: 2000, Act 261 , Imd. Eff. June 29, 2000 https://library.partnertax.ai/us-mi/stat/211.1005 History: 2000, Act 261 , Imd. Eff. June 29, 2000 https://library.partnertax.ai/us-mi/stat/211.1006 History: 2000, Act 261 , Imd. Eff. June 29, 2000 https://library.partnertax.ai/us-mi/stat/211.1007 History: 2000, Act 261 , Imd. Eff. June 29, 2000 https://library.partnertax.ai/us-mi/stat/211.1021 History: 2003, Act 260 , Imd. Eff. Jan. 5, 2004 https://library.partnertax.ai/us-mi/stat/211.1022 History: 2003, Act 260 , Imd. Eff. Jan. 5, 2004 https://library.partnertax.ai/us-mi/stat/211.1023 History: 2003, Act 260 , Imd. Eff. Jan. 5, 2004 https://library.partnertax.ai/us-mi/stat/211.1024 History: 2003, Act 260 , Imd. Eff. Jan. 5, 2004 https://library.partnertax.ai/us-mi/stat/211.1025 History: 2003, Act 260 , Imd. Eff. Jan. 5, 2004 ;-- Am. 2012, Act 222 , Imd. Eff. June 28, 2012 ;-- Am. 2016, Act 151 , Imd. Eff. June 9, 2016 https://library.partnertax.ai/us-mi/stat/211.1025a History: Add. 2012, Act 222 , Imd. Eff. June 28, 2012 https://library.partnertax.ai/us-mi/stat/211.1026 2026-05-22 https://library.partnertax.ai/us-mi/stat/211.1031 History: 2006, Act 379 , Imd. Eff. Sept. 27, 2006 https://library.partnertax.ai/us-mi/stat/211.1032 History: 2006, Act 379 , Imd. Eff. Sept. 27, 2006 ;-- Am. 2013, Act 49 , Imd. Eff. June 6, 2013 https://library.partnertax.ai/us-mi/stat/211.1033 History: 2006, Act 379 , Imd. Eff. Sept. 27, 2006 https://library.partnertax.ai/us-mi/stat/211.1034 History: 2006, Act 379 , Imd. Eff. Sept. 27, 2006 ;-- Am. 2013, Act 49 , Imd. Eff. June 6, 2013 https://library.partnertax.ai/us-mi/stat/211.1035 History: 2006, Act 379 , Imd. Eff. Sept. 27, 2006 ;-- Am. 2013, Act 43 , Imd. Eff. June 6, 2013 https://library.partnertax.ai/us-mi/stat/211.1036 History: 2006, Act 379 , Imd. Eff. Sept. 27, 2006 https://library.partnertax.ai/us-mi/stat/211.1051 History: 2014, Act 92 , Eff. Aug. 22, 2014 Compiler's Notes: Enacting section 2 of Act 92 of 2014 provides:"Enacting section 2. This act does not take effect unless Senate Bill No. 822 of the 97th Legislature is approved by a majority of the qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014."Enacting section 3 of Act 92 of 2014 provides:"Enacting section 3. The legislature declares that stable local government funding an https://library.partnertax.ai/us-mi/stat/211.1053 History: 2014, Act 92 , Eff. Aug. 22, 2014 ;-- Am. 2015, Act 120 , Imd. Eff. July 10, 2015 ;-- Am. 2016, Act 107 , Imd. Eff. May 6, 2016 Compiler's Notes: Enacting section 2 of Act 92 of 2014 provides:"Enacting section 2. This act does not take effect unless Senate Bill No. 822 of the 97th Legislature is approved by a majority of the qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014."Enacting section 3 of Act 92 of 2014 https://library.partnertax.ai/us-mi/stat/211.1055 History: 2014, Act 92 , Eff. Aug. 22, 2014 ;-- Am. 2015, Act 120 , Imd. Eff. July 10, 2015 Compiler's Notes: Enacting section 2 of Act 92 of 2014 provides:"Enacting section 2. This act does not take effect unless Senate Bill No. 822 of the 97th Legislature is approved by a majority of the qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014."Enacting section 3 of Act 92 of 2014 provides:"Enacting section 3. The legislature https://library.partnertax.ai/us-mi/stat/211.1057 History: 2014, Act 92 , Eff. Aug. 22, 2014 ;-- Am. 2015, Act 120 , Imd. Eff. July 10, 2015 ;-- Am. 2016, Act 107 , Imd. Eff. May 6, 2016 ;-- Am. 2017, Act 262 , Eff. Dec. 31, 2017 ;-- Am. 2018, Act 541 , Eff. Mar. 29, 2019 ;-- Am. 2021, Act 155 , Imd. Eff. Dec. 27, 2021 Compiler's Notes: Enacting section 2 of Act 92 of 2014 provides:"Enacting section 2. This act does not take effect unless Senate Bill No. 822 of the 97th Legislature is approved by a majority of the qualified electors of this sta https://library.partnertax.ai/us-mi/stat/211.1057a History: Add. 2023, Act 211 , Eff. Feb. 13, 2024 https://library.partnertax.ai/us-mi/stat/211.1059 History: 2014, Act 92 , Eff. Aug. 22, 2014 ;-- Am. 2016, Act 107 , Imd. Eff. May 6, 2016 Compiler's Notes: Enacting section 2 of Act 92 of 2014 provides:"Enacting section 2. This act does not take effect unless Senate Bill No. 822 of the 97th Legislature is approved by a majority of the qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014."Enacting section 3 of Act 92 of 2014 provides:"Enacting section 3. The legislature de https://library.partnertax.ai/us-mi/stat/211.1061 History: 2014, Act 92 , Eff. Aug. 22, 2014 ;-- Am. 2016, Act 107 , Imd. Eff. May 6, 2016 Compiler's Notes: Enacting section 2 of Act 92 of 2014 provides:"Enacting section 2. This act does not take effect unless Senate Bill No. 822 of the 97th Legislature is approved by a majority of the qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014."Enacting section 3 of Act 92 of 2014 provides:"Enacting section 3. The legislature de https://library.partnertax.ai/us-mi/stat/211.1071 History: 2014, Act 93 , Eff. Aug. 22, 2014 Compiler's Notes: Enacting section 1 of Act 93 of 2014 provides:"Enacting section 1. This act does not take effect unless Senate Bill No. 822 of the 97th Legislature is approved by a majority of the qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014."Enacting section 2 of Act 93 of 2014 provides:"Enacting section 2. The legislature declares that stable local government funding an https://library.partnertax.ai/us-mi/stat/211.1073 History: 2014, Act 93 , Eff. Aug. 22, 2014 ;-- Am. 2015, Act 121 , Imd. Eff. July 10, 2015 ;-- Am. 2016, Act 109 , Imd. Eff. May 6, 2016 Compiler's Notes: Enacting section 1 of Act 93 of 2014 provides:"Enacting section 1. This act does not take effect unless Senate Bill No. 822 of the 97th Legislature is approved by a majority of the qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014."Enacting section 2 of Act 93 of 2014 https://library.partnertax.ai/us-mi/stat/211.1075 History: 2014, Act 93 , Eff. Aug. 22, 2014 ;-- Am. 2015, Act 121 , Imd. Eff. July 10, 2015 Compiler's Notes: Enacting section 1 of Act 93 of 2014 provides:"Enacting section 1. This act does not take effect unless Senate Bill No. 822 of the 97th Legislature is approved by a majority of the qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014."Enacting section 2 of Act 93 of 2014 provides:"Enacting section 2. The legislature https://library.partnertax.ai/us-mi/stat/211.1077 History: 2014, Act 93 , Eff. Aug. 22, 2014 ;-- Am. 2015, Act 121 , Imd. Eff. July 10, 2015 ;-- Am. 2016, Act 109 , Imd. Eff. May 6, 2016 ;-- Am. 2017, Act 263 , Eff. Dec. 31, 2017 ;-- Am. 2018, Act 505 , Eff. Mar. 29, 2019 ;-- Am. 2021, Act 156 , Imd. Eff. Dec. 27, 2021 Compiler's Notes: Enacting section 1 of Act 93 of 2014 provides:"Enacting section 1. This act does not take effect unless Senate Bill No. 822 of the 97th Legislature is approved by a majority of the qualified electors of this sta https://library.partnertax.ai/us-mi/stat/211.1079 History: 2014, Act 93 , Eff. Aug. 22, 2014 ;-- Am. 2016, Act 109 , Imd. Eff. May 6, 2016 Compiler's Notes: Enacting section 1 of Act 93 of 2014 provides:"Enacting section 1. This act does not take effect unless Senate Bill No. 822 of the 97th Legislature is approved by a majority of the qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014."Enacting section 2 of Act 93 of 2014 provides:"Enacting section 2. The legislature de https://library.partnertax.ai/us-mi/stat/211.1091 History: 2016, Act 260 , Imd. Eff. June 28, 2016 https://library.partnertax.ai/us-mi/stat/211.1092 History: 2016, Act 260 , Imd. Eff. June 28, 2016