Michigan Administrative Code — Department of Treasury (tax rules)

428 sections.

• 141.1 Definitions
• 141.2 Scope
• 205.1 Sales tax licenses
• 205.2 Rescinded
• 205.3 Rescinded
• 205.4 Rescinded
• 205.5 Rescinded
• 205.6 Rescinded
• 205.7 Rescinded
• 205.8 Rescinded
• 205.9 Rescinded
• 205.10 Rescinded
• 205.11 Rescinded
• 205.12 Rescinded
• 205.13 Casual or isolated sales
• 205.14 Rescinded
• 205.15 Trade-in deduction and core charges
• 205.16 Returned goods
• 205.17 Rescinded
• 205.18 Rescinded
• 205.19 Rescinded
• 205.20 Interpretation of rules
• 205.21 Rescinded
• 205.22 Discounts, coupons, and rebates generally; discounts on certain motor
• 205.23 Rescinded
• 205.24 Rescinded
• 205.25 Rescinded
• 205.26 Use tax registration
• 205.27 Rescinded
• 205.28 Use tax included in gross proceeds
• 205.29 Exemption for use tax already paid on tangible personal property or
• 205.51 Agricultural producing
• 205.52 Rescinded
• 205.53 Auctioneers, agents, factors, and brokers
• 205.54 Automobile and other vehicle sales
• 205.55 Sale of Automotive Parts
• 205.56 Rescinded
• 205.57 Rescinded
• 205.58 Rescinded
• 205.59 Rescinded
• 205.60 Rescinded
• 205.61 Rescinded
• 205.62 Aircraft
• 205.63 Rescinded
• 205.64 Rescinded
• 205.65 Churches and houses of religious worship
• 205.66 Rescinded
• 205.67 Fuel dealers
• 205.68 Containers, cartons, and wrapping materials
• 205.69 Rescinded
• 205.70 Consignments
• 205.71 Contractors
• 205.72 Rescinded
• 205.73 Rescinded
• 205.74 Educational institutions
• 205.75 Rescinded
• 205.76 Employer sales and employer-sponsored incentive programs
• 205.77 Fairs, circuses, carnivals, and other public exhibitions
• 205.78 Rescinded
• 205.79 Federal and state governments
• 205.80 Florists and nurserymen
• 205.81 Rescinded
• 205.82 Rescinded
• 205.83 Rescinded
• 205.84 Rescinded
• 205.85 Rescinded
• 205.86 Rescinded
• 205.87 Hospitals
• 205.88 Lodging provided by hotels, motels, cabins and camps
• 205.89 Rescinded
• 205.90 Rescinded
• 205.91 Rescinded
• 205.92 Rescinded
• 205.93 Sales and breeding of animals
• 205.94 Labels, tags, and other property included in or affixed to containers
• 205.95 Leased departments
• 205.96 Rescinded
• 205.97 Rescinded
• 205.98 Sales made in transit
• 205.99 Rescinded
• 205.100 Rescinded
• 205.101 Rescinded
• 205.102 Rescinded
• 205.103 Rescinded
• 205.104 Optometrists, ophthalmologists, opticians, and optical supply houses
• 205.105 Rescinded
• 205.106 Rescinded
• 205.107 Rescinded
• 205.108 Postage stamps
• 205.109 Photographers and photo processors
• 205.110 Rescinded
• 205.111 Physicians, surgeons, dentists, veterinarians, osteopaths, and other
• 205.112 Premiums and gifts
• 205.113 Rescinded
• 205.114 Rescinded
• 205.115 Rescinded
• 205.116 Rescinded
• 205.117 Rescinded
• 205.118 Rescinded
• 205.119 Rescinded
• 205.120 Rescinded
• 205.121 Rescinded
• 205.122 Rescinded
• 205.123 Rescinded
• 205.124 Rescinded
• 205.125 Rescinded
• 205.126 Rescinded
• 205.127 Water
• 205.128 Federal and state taxes
• 205.129 Rescinded
• 205.130 Rescinded
• 205.131 Rescinded
• 205.132 Lease or rental
• 205.133 Rescinded
• 205.134 Rescinded
• 205.135 Rescinded
• 205.136 Rescinded
• 205.137 Air and water pollution control facility
• 205.138 Rescinded
• 205.139 Rescinded
• 205.140 Nonprofit entities
• 205.141 Marihuana
• 205.142 Exemption for Diesel Fuel Used in Certain Vehicles Operated for
• 205.150 “Sales price” definition
• 205.151 “Bundled transactions”
• 205.401 Rescinded
• 205.402 Licensing; applications; fees
• 205.403 Surety bond; financial statement
• 205.404 Rescinded
• 205.405 License; suspension; revocation; refusal to issue; hearing; appeal
• 205.406 Rescinded
• 205.407 Inspection of books and rec ords; entry upon premises to inspect
• 205.408 Rescinded
• 205.409 Shipping case identification
• 205.410 Rescinded
• 205.411 Rescinded
• 205.412 Rescinded
• 205.413 Rescinded
• 205.414 Rescinded
• 205.415 Rescinded
• 205.416 Enforcement
• 205.451 Definitions
• 205.452 Prescribed markings on ciga rette boxes and shipping cases;
• 205.453 Manufacturers' representatives; permissions; limitations
• 205.454 Stamping agents; permissions; limitations
• 205.455 Rescission
• 205.901 Nature of appeal
• 205.902 Time and place of appeal
• 205.903 Representation
• 205.904 Form and style of papers
• 205.905 Initiation of a proceeding
• 205.906 Filing
• 205.907 Docket
• 205.908 Service of petition
• 205.909 Answer
• 205.910 Stipulations
• 205.911 Notice of hearings
• 205.912 Failure to appear
• 205.913 Amendments
• 205.914 Hearings
• 205.915 Briefs
• 205.916 Proposed findings of fact
• 205.917 Order and opinion
• 205.1001 Definitions
• 205.1002 Standards for treatment of public by department employees and
• 205.1003 Confidentiality of information
• 205.1004 Confidentiality of information; exceptions to disclosure prohibition
• 205.1005 Representation before department
• 205.1006 Rescinded
• 205.1006a Implied authorization for disclosure of confidential information to
• 205.1006b Written authorization by taxpayer for representative to represent
• 205.1006c Requesting copies of letters and notices with respect to tax dispute
• 205.1006d Discussing return information with preparer of return
• 205.1007 Disclosure officer; delegation of authority
• 205.1008 Right to informal conference; request requirements for informal
• 205.1009 Time and place of informal conference; requests to change time
• 205.1010 Informal conference generally
• 205.1011 Informal conference; referee recommendation; decision and order of
• 205.1012 Taxpa yer negligence determination; burden of proof; examples
• 205.1013 Failure to file or pay penalty; waiver of penalty; reasonable
• 205.2001 Definitions
• 205.2002 Technical training; competence for field audits
• 205.2003 Objectivity, independence
• 205.2004 Due professional care for field audits
• 205.2005 Reasonable assurance for field audits
• 205.2006 Planning and supervision of field audits
• 205.2007 Understanding audited person, including internal controls, and
• 205.2008 Field audit evidence and documentation
• 205.2009 Field audit sampling and sampling projections
• 205.2010 Elements of audit report of findings
• 205.2011 Confidentiality
• 205.3101 Definitions
• 205.3102 Construction of rules
• 205.3103 Scope
• 205.3201 Nature of appeal
• 205.3202 Time and place for filing appeal
• 205.3203 Petition for appeal proceeding
• 205.3204 Docket number
• 205.3205 Service of petition
• 205.3206 Filed papers; service of party
• 205.3207 Filing of papers
• 205.3208 Form of petition
• 205.3209 Notice of appearance by attorney
• 205.3210 Appearances generally; representation
• 205.3211 Mailing addresses and telephone numbers of parties
• 205.3301 Answer
• 205.3302 General rules of pleading; late filing of pleadings
• 205.3303 Names of parties
• 205.3304 Signature
• 205.3305 Reply to motion; failure to file; oral argument
• 205.3306 Relief sought by motion; disposal by proposal for decision
• 205.3307 Motion for extension of time
• 205.3308 Time for filing motion for more definite statement, motion for
• 205.3309 Amendments
• 205.3310 Summary decision
• 205.3311 Motion for more definite statement
• 205.3312 Intervention
• 205.3313 Application for intervention; filing; late filing
• 205.3314 Answer to application for intervention; waiver; time for filing
• 205.3315 Ruling on application for intervention
• 205.3316 Limited intervention without party status
• 205.3401 Joint hearing; consolidation of proceedings; other orders
• 205.3402 Notice of intent to issue order; filing; hearing
• 205.3501 Purposes of the prehearing conference
• 205.3502 Prehearing conference; notification of parties; record of
• 205.3503 Failure to appear at prehearing conference; waiver o f
• 205.3504 Record of ruling; summary; copies; objection
• 205.3505 Adjournment of prehearing conference
• 205.3601 Notice of hearing; service; place of hearing
• 205.3602 Adjournments
• 205.3603 Failure to appear
• 205.3604 Opening statement; present ation of evidence; regulation of order
• 205.3605 Witnesses; oath or affirmation; examination
• 205.3606 Objections; notation on record; failure to object
• 205.3607 Witnesses; limitation
• 205.3608 Additional evidence
• 205.3609 Adverse witnesses; interrogation; impeachment
• 205.3610 Conference during hearings
• 205.3611 Notice of judicially cognizable facts
• 205.3612 Use of expertise to evaluate evidence
• 205.3613 Evidence and arguments
• 205.3614 Cross-examination and rebuttal evidence
• 205.3615 Use of rules of evidence
• 205.3616 Documentary evidence
• 205.3617 Preparation of official hearing record
• 205.3618 Record of hearings
• 205.3701 Decision and order of the commissioner
• 205.3702 Service of final order
• 205.3703 Request for rehearing
• 205.3801 Initiation of remand proceedings
• 205.3802 Applicability of parts 2 through 7 to remand proceedings
• 205.4101 Scope
• 205.4102 Definitions
• 205.4103 General recordkeeping requirements
• 205.4104 General requirements
• 205.4105 Electronic data interchange requirements
• 205.4106 Electronic data processing systems requirements
• 205.4107 Business process information
• 205.4108 Records maintenance requirements
• 205.4109 Access to machine-sensible records
• 205.4110 Taxpayer responsibility and discretionary authority
• 205.4111 Alternative storage media
• 205.4112 Effect of rules on hard-copy recordkeeping requirements
• 205.4113 Records retention-time period
• 205.4114 Confidential nature of taxpayer records
• 206.1 "Business income" defined
• 206.2 Employee
• 206.3 Employer
• 206.4 "Household income" defined
• 206.5 Residency; determination guidelines
• 206.6 Income from obligations and se curities of states other than
• 206.7 Add back of taxes on or measured by income
• 206.8 Losses on sale or exchange of United States obligations; reporting
• 206.9 Interest income and gains from sa le or disposal of United States
• 206.10 Compensation for se rvice in the armed forces of the United States;
• 206.11 Rescinded
• 206.12 Allocation and apportionment of income; adjustments
• 206.13 Exemption allowance; proration for nonresident or part-year
• 206.14 Moving expenses
• 206.15 Credit for income tax withheld from compensation
• 206.16 Credit allowed resident for income tax paid to other states
• 206.18 Rescinded
• 206.19 Adjustment of pre-tax gains or losses
• 206.20 Withholding generally
• 206.21 Failure to withhold; withholding less than correct amount; liability
• 206.22 Overwithholding or withholding in error
• 206.23 Withholding tax returns
• 206.24 Withholding exemption certificate
• 206.25 "Homestead" defined
• 206.26 Property taxes claimable for home stead property tax credit; sale of
• 206.27 Homestead property tax credit; "owner" defined
• 206.28 Homestead property tax credit; renter
• 206.29 Homestead property tax credit; separation or divorce of
• 206.30 Homestead property tax credit; part-year resident
• 206.31 Homestead property tax credit; death of taxpayer
• 206.32 Veteran's homestead property tax credit
• 206.33 Income tax return preparers
• 207.101 Definitions
• 207.102 Exemption listed in Act 94 of 1937 not applicable to act
• 207.103 Tax included in gross
• 207.104 Qualifying local government entities
• 207.105 Tax returns; remittances
• 207.106 Credits or refunds for cancellations
• 207.107 Tax penalties and interest
• 207.108 Discounts
• 207.109 Records
• 207.110 Beginning and expiration dates of tax
• 207.121 Definitions
• 207.122 Validated parking
• 207.123 Rescinded
• 207.124 Tax determination; discounts
• 207.125 Deduction allowed for full credit or refund arising from
• 207.126 Excise tax as personal obligation; officer and successor liability;
• 207.127 Tax returns; remittances
• 207.128 Penalty and interest
• 207.129 Records
• 207.130 Deduction or exemption authorized by use tax act
• 209.1 Definitions
• 209.3 Rescinded
• 209.5 Rescinded
• 209.7 Business hours; commission meetings
• 209.8 Filing of papers
• 209.9 Representation
• 209.10 Rescinded
• 209.11 Rescinded
• 209.12 Rescinded
• 209.13 Transcripts of meetings
• 209.14 Rescinded
• 209.15 Rescinded
• 209.16 Exhibits presented at meetings
• 209.17 Rescinded
• 209.18 Rescinded
• 209.19 Briefs
• 209.21 Rescinded
• 209.23 Rescinded
• 209.24 Personal property examiner; certification
• 209.25 Appraisal manuals
• 209.26 Assessors; preparation of assessment roll
• 209.27 Commission assessment; conditions
• 209.28 Board of review; procedure
• 209.31 General policy statement
• 209.32 Notification of omitted or erroneously reported property
• 209.33 Notification of omitted or erroneously reported property from
• 209.34 Notification of omitted or incorrectly reported property from
• 209.35 Rescinded
• 209.36 Rescinded
• 209.37 Notification of omitted or incorrectly reported property from other
• 209.38 Case record; availability to tax tribunal
• 209.39 Rescinded
• 209.41 Department of equalization; establishment; duties of director
• 209.42 Equalization; commission responsibilities
• 209.43 State equalization procedure
• 209.44 Assessment of utilities
• 209.45 Assessment of utilities
• 209.51 Certificate application
• 209.52 Notice of project abandonment or construction delay
• 209.53 Extension of time to complete project; request
• 209.54 Revision of final project cost; approval; request for revised
• 209.55 Notification certification of date of project completion; filing of
• 209.56 Certificate duration; extension of expiration date
• 209.57 Consideration of application or request of revocation
• 209.58 Simultaneous exemptions
• 209.61 Rescinded
• 209.62 Rescinded
• 209.63 Representation
• 209.64 Notice of hearings
• 209.65 Hearings
• 209.66 Failure to appear
• 209.67 Evidence
• 209.68 Exhibits
• 209.71 Rescinded
• 209.72 Rescinded
• 209.73 Rescinded
• 209.74 Rescinded
• 209.75 Rescinded
• 209.76 Water pollution control exemption certificate
• 209.81 Air pollution control exemption certificate
• 209.91 Obsolete property rehabilitation exemption certificate
• 209.101 New personal property exemption
• 209.111 Commercial rehabilitation exemption certificate
• 209.112 Neighborhood enterprise zone exemption certificate
• 209.113 Commercial facilities exemption certificate
• 209.114 Education institution information
• 209.115 Rating of assessing units
• 209.125 Certification of individuals by level
• 209.135 Certification of appraisal firm personnel
• 209.145 Renewal of certification
• 209.155 Revocation or suspension of certification
• 388.1 Definitions
• 388.2 Preliminary qualification; application
• 388.3 Qualification of bonds
• 388.4 Debt service payment dates
• 388.5 Department guidance
• 388.6 Rescinded
• 388.7 Rescinded
• 388.8 Annual loan activity application
• 388.9 Worksheet/draw request; compliance with paying agent guidelines
• 388.10 Rescinded
• 388.11 Interest rates on qualified loans
• 388.12 Repayment; invoices
• 388.13 Noncompliance; remedies
• 388.14 Rescinded
• 388.15 Refunding bonds
• 388.16 Variable interest rate, interest rate exchange, swap, hedge, or
• 388.17 Business and calendar days
• 388.18 Appeals
• 388.19 Annual computed millage waiver requests
• 388.20 Rescinded
• 388.21 Computed millage exception for qualified bonds and qualified loans in
• 388.22 Permissive mandatory repayment date extensions
• 550.402 Collection of assessment by carrier or third-party administrator
• 550.403 Recordkeeping; examination of documents
• 550.404 Michigan resident; domicile
• 567.1 Definitions
• 567.2 Prohibition against use of collection goals or quotas
• 567.3 Authority of administrator; selection factors for examination
• 567.4 Auditor’s compliance with a dministrator’s interpretatio n of law, policy, and
• 567.5 Notice of commencement of examination
• 567.6 General professional standards for conducting an examination
• 567.7 General fieldwork standards for conducting examination
• 567.8 Auditor contracts
• 567.9 Examination entrance conference
• 567.10 Good faith
• 567.11 Confidentiality
• 567.12 Records format
• 567.13 Remediation
• 567.14 Examination report
• 567.15 Subsequent examinations