Michigan Administrative Code — Department of Treasury (tax rules)
Bureau of Local Government Services90 sections
Part 1. General Provisions
- 141.1 Definitions
- 141.2 Scope
- 209.1 Definitions
- 209.3 Rescinded Repealed
- 209.5 Rescinded Repealed
- 209.7 Business hours; commission meetings
- 209.8 Filing of papers
- 209.9 Representation
- 209.10 Rescinded Repealed
- 209.11 Rescinded Repealed
- 209.12 Rescinded Repealed
- 209.13 Transcripts of meetings
- 209.14 Rescinded Repealed
- 209.15 Rescinded Repealed
- 209.16 Exhibits presented at meetings
- 209.17 Rescinded Repealed
- 209.18 Rescinded Repealed
- 209.19 Briefs
- 209.21 Rescinded Repealed
- 209.23 Rescinded Repealed
- 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- 209.35 Rescinded Repealed
- 209.36 Rescinded Repealed
- 209.37 Notification of omitted or incorrectly reported property from other
- 209.38 Case record; availability to tax tribunal
- 209.39 Rescinded Repealed
- 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- 209.61 Rescinded Repealed
- 209.62 Rescinded Repealed
- 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- 209.71 Rescinded Repealed
- 209.72 Rescinded Repealed
- 209.73 Rescinded Repealed
- 209.74 Rescinded Repealed
- 209.75 Rescinded Repealed
- 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
City Income Tax
- 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
Bureau of Tax and Economic Policy264 sections
General Sales And Use Tax Rules
- 205.1 Sales tax licenses
- 205.2 Rescinded Repealed
- 205.3 Rescinded Repealed
- 205.4 Rescinded Repealed
- 205.5 Rescinded Repealed
- 205.6 Rescinded Repealed
- 205.7 Rescinded Repealed
- 205.8 Rescinded Repealed
- 205.9 Rescinded Repealed
- 205.10 Rescinded Repealed
- 205.11 Rescinded Repealed
- 205.12 Rescinded Repealed
- 205.13 Casual or isolated sales
- 205.14 Rescinded Repealed
- 205.15 Trade-in deduction and core charges
- 205.16 Returned goods
- 205.17 Rescinded Repealed
- 205.18 Rescinded Repealed
- 205.19 Rescinded Repealed
- 205.20 Interpretation of rules
- 205.21 Rescinded Repealed
- 205.22 Discounts, coupons, and rebates generally; discounts on certain motor
- 205.23 Rescinded Repealed
- 205.24 Rescinded Repealed
- 205.25 Rescinded Repealed
- 205.26 Use tax registration
- 205.27 Rescinded Repealed
- 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 Repealed
- 205.53 Auctioneers, agents, factors, and brokers
- 205.54 Automobile and other vehicle sales
- 205.55 Sale of Automotive Parts
- 205.56 Rescinded Repealed
- 205.57 Rescinded Repealed
- 205.58 Rescinded Repealed
- 205.59 Rescinded Repealed
- 205.60 Rescinded Repealed
- 205.61 Rescinded Repealed
- 205.62 Aircraft
- 205.63 Rescinded Repealed
- 205.64 Rescinded Repealed
- 205.65 Churches and houses of religious worship
- 205.66 Rescinded Repealed
- 205.67 Fuel dealers
- 205.68 Containers, cartons, and wrapping materials
- 205.69 Rescinded Repealed
- 205.70 Consignments
- 205.71 Contractors
- 205.72 Rescinded Repealed
- 205.73 Rescinded Repealed
- 205.74 Educational institutions
- 205.75 Rescinded Repealed
- 205.76 Employer sales and employer-sponsored incentive programs
- 205.77 Fairs, circuses, carnivals, and other public exhibitions
- 205.78 Rescinded Repealed
- 205.79 Federal and state governments
- 205.80 Florists and nurserymen
- 205.81 Rescinded Repealed
- 205.82 Rescinded Repealed
- 205.83 Rescinded Repealed
- 205.84 Rescinded Repealed
- 205.85 Rescinded Repealed
- 205.86 Rescinded Repealed
- 205.87 Hospitals
- 205.88 Lodging provided by hotels, motels, cabins and camps
- 205.89 Rescinded Repealed
- 205.90 Rescinded Repealed
- 205.91 Rescinded Repealed
- 205.92 Rescinded Repealed
- 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 Repealed
- 205.97 Rescinded Repealed
- 205.98 Sales made in transit
- 205.99 Rescinded Repealed
- 205.100 Rescinded Repealed
- 205.101 Rescinded Repealed
- 205.102 Rescinded Repealed
- 205.103 Rescinded Repealed
- 205.104 Optometrists, ophthalmologists, opticians, and optical supply houses
- 205.105 Rescinded Repealed
- 205.106 Rescinded Repealed
- 205.107 Rescinded Repealed
- 205.108 Postage stamps
- 205.109 Photographers and photo processors
- 205.110 Rescinded Repealed
- 205.111 Physicians, surgeons, dentists, veterinarians, osteopaths, and other
- 205.112 Premiums and gifts
- 205.113 Rescinded Repealed
- 205.114 Rescinded Repealed
- 205.115 Rescinded Repealed
- 205.116 Rescinded Repealed
- 205.117 Rescinded Repealed
- 205.118 Rescinded Repealed
- 205.119 Rescinded Repealed
- 205.120 Rescinded Repealed
- 205.121 Rescinded Repealed
- 205.122 Rescinded Repealed
- 205.123 Rescinded Repealed
- 205.124 Rescinded Repealed
- 205.125 Rescinded Repealed
- 205.126 Rescinded Repealed
- 205.127 Water
- 205.128 Federal and state taxes
- 205.129 Rescinded Repealed
- 205.130 Rescinded Repealed
- 205.131 Rescinded Repealed
- 205.132 Lease or rental
- 205.133 Rescinded Repealed
- 205.134 Rescinded Repealed
- 205.135 Rescinded Repealed
- 205.136 Rescinded Repealed
- 205.137 Air and water pollution control facility
- 205.138 Rescinded Repealed
- 205.139 Rescinded Repealed
- 205.140 Nonprofit entities
- 205.141 Marihuana
- 205.142 Exemption for Diesel Fuel Used in Certain Vehicles Operated for
Taxation Of Adult-Use (Recreational) Marihuana Rules
Cigarette Tax
- 205.401 Rescinded Repealed
- 205.402 Licensing; applications; fees
- 205.403 Surety bond; financial statement
- 205.404 Rescinded Repealed
- 205.405 License; suspension; revocation; refusal to issue; hearing; appeal
- 205.406 Rescinded Repealed
- 205.407 Inspection of books and records; entry upon premises to inspect
- 205.408 Rescinded Repealed
- 205.409 Shipping case identification
- 205.410 Rescinded Repealed
- 205.411 Rescinded Repealed
- 205.412 Rescinded Repealed
- 205.413 Rescinded Repealed
- 205.414 Rescinded Repealed
- 205.415 Rescinded Repealed
- 205.416 Enforcement
Tobacco Products Tax
Taxpaye
- 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 Repealed
- 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 Taxpayer negligence determination; burden of proof; examples
- 205.1013 Failure to file or pay penalty; waiver of penalty; reasonable
Audit Standards Fo
- 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
- 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 administrator’s interpretation 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
Part 1. General Provisions
- 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 of
- 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; presentation 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
550.1736(2))
Customer Service Bureau52 sections
Custome
- 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 securities 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 sale or disposal of United States
- 206.10 Compensation for service in the armed forces of the United States;
- 206.11 Rescinded Repealed
- 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 Repealed
- 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 homestead 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
State Convention Facility Development Tax
- 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
Airport Parking Tax
- 207.121 Definitions
- 207.122 Validated parking
- 207.123 Rescinded Repealed
- 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
Bureau of State and Authority Finance22 sections
Part 1. General Definitions
- 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 Repealed
- 388.7 Rescinded Repealed
- 388.8 Annual loan activity application
- 388.9 Worksheet/draw request; compliance with paying agent guidelines
- 388.10 Rescinded Repealed
- 388.11 Interest rates on qualified loans
- 388.12 Repayment; invoices
- 388.13 Noncompliance; remedies
- 388.14 Rescinded Repealed
- 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 Repealed
- 388.21 Computed millage exception for qualified bonds and qualified loans in
- 388.22 Permissive mandatory repayment date extensions