Mich. Admin. Code R 207.105 — Tax returns; remittances

Rule 5. (1) The state convention facility development tax is a personal obligation
of the operator.
(2) The tax is due and payable before the fifteenth day of the month f ollowing
the month in which the tax accrued.
(3) The operator shall make out a tax return for the preceding month on form C -
3096.
(4) The operator shall sign and mail the return to the Michigan Department
of Treasury, P.O. Box 12216, Lansing, MI 48901. The return shall i nclude a
remittance for the amount of the tax and shall be made payable to the State of
Michigan. All remittances of the state convention facility development tax shall be
made to the department by bank draft, check, cashier's check, money order, certificate
of deposit, or cash. A remittance shall not be a final discharge of the liability for
the tax unless it has been paid in cash.