Mich. Admin. Code R 207.126 — Excise tax as personal obligation; officer and successor liability;

registration requirement.
Rule 6. (1) The excise tax, including penalty and interest, if any, is a personal
obligation of the person engaged in the business of providing an airport parking
facility.
(2) Officer liability and successor liability shall be governed by the provisions of
Act No. 122 of the Public Acts of 1941, as amended, being S205.1 et seq. of the
Michigan Compiled Laws.

(3) Every person engaged in the business of providing an airport parking facility
shall register with the department and give the name and address of each location used
as an airport parking facility and any other information the department may
require with respect to matters pertinent to the enforcement of the act.