Skip to content
Michigan Compiled Laws — Tax Chapters 205-208, 211
1,695 sections.
Chapter 205 — Taxation382 sections
- 205.1 Department as agency responsible for tax collection; definitions
- 205.2 Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002 Repealed 2002
- 205.3 Department and state treasurer; powers and duties
- 205.3a Repealed. 1980, Act 162, Eff. Sept. 17, 1980 Repealed 1980
- 205.4 Submitting rules for public hearing; guidelines; electronic filing of request for rule-making; intentional use of collection goal or quota; damages; publishing handbook for taxpayers and tax preparers
- 205.4a Taxpayer protection act; paid tax preparers; prohibitions; injunctions; definitions
- 205.5 Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax
- 205.6 Identification of refund opportunity by auditor; notification to taxpayer
- 205.6a Bulletin or letter ruling; reliance by taxpayer; definitions
- 205.7 Awarding damages; conditions; limitation
- 205.8 Letters and notices sent to taxpayer's official representative
- 205.9 Repealed. 1976, Act 37, Eff. Dec. 31, 1977 Repealed 1976
- 205.10 Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970 Repealed 1970
- 205.11 Repealed. 1980, Act 162, Eff. Sept. 17, 1980 Repealed 1980
- 205.12 Signing orders, certificates, jeopardy assessments, and subpoenas
- 205.13 Administration and enforcement of laws by department of treasury; powers, duties, functions, responsibilities, and jurisdiction conferred; enforcement, investigation, and collection of support by department of human services
- 205.14 Tobacco products; violation of federal requirements; prohibited conduct; placement of stamp; violation of subsection (1) or (2); penalties; enforcement; assessment of tax; court action; damages awarded; definitions
- 205.15 205.15
- 205.17 Repealed. 1980, Act 162, Eff. Sept. 17, 1980 Repealed 1980
- 205.18 Reports
- 205.19 Remittances of taxes; income tax withholding; failure to remit tax; penalties; disposition of money not paid to department; allocation of payment
- 205.20 Procedures to which taxes subject
- 205.21 Failure or refusal to make return or payment; obtaining information on which to base assessment; audit; rules; procedure; determination of refund as result of audit; appeal; frivolous protest; penalty; claim for refund; audits commenced after September 30, 2014; report; applicability of settlement process established under subsection (2)(e)
- 205.21a Credit audit or refund denial; informal conference; notice
- 205.21b Taxpayer subject to use tax audit; offset; "use tax" defined
- 205.22 Appeal; procedure; assessment, decision, or order as final and not reviewable; appropriation
- 205.23 Determination of tax liability; notice; payment of deficiency; interest and penalties
- 205.23a Compromise; filing and publication of report; continuing review; revocation; duties of state treasurer; disclosure of return information; additional assessment; levy against property prohibited; remittance; rejection of offer to compromise as final
- 205.24 Failure or refusal to file return or pay tax; assessment; notice; penalty; interest; waiver; penalty for failure or refusal to file informational report; failure to pay estimated tax payment; waiver of interest and penalty
- 205.25 Demand for payment; warrant; levy on and sale of property; refusal or failure to surrender property; personal liability; penalty; reduction of obligation; exemptions; effect of levy on salary or wages; service of warrant-notice of levy
- 205.26 Demand for immediate return and payment of tax; jeopardy assessment; warrant or warrant-notice of levy; time for payment
- 205.27 Prohibited conduct; violation; penalties; enforcement
- 205.27a Selling or quitting business; final return; escrow account for payment of taxes; liability for taxes, interest, and penalties; assessment of deficiency, interest, or penalty; claim for refund; fraud or failure to notify of alteration or modification of federal tax liability; assessment and payment of tax, penalties, and interest; extension of statute of limitations; assessing responsible person; conditions to paying claim for refund; schedule; filing claim under former act; assessing tax or reducing overpayment; approval of tax refund; conditions; filing as combined, consolidated, or composite return; taxes to which subsection (5) applicable; definitions
- 205.28 Conditions applicable to administration of taxes; violation; penalties; records required; disclosure of information; report containing statistics concerning Michigan business tax act; disclosure of certain information; "adjusted gross receipts" and "wagering tax" defined
- 205.29 Taxes, interest, and penalties as lien
- 205.29a Recording release; conditions for filing; release of levy; conditions for service; reimbursement of fee; certificate of withdrawal for recorded lien filed in error; release of levy issued in error
- 205.30 Credit or refund; interest
- 205.30a Application of refund to liabilities of taxpayer; notice; nonobligated spouse allocation form; false statement; penalty; failure to file form; rules; definitions
- 205.30b Report regarding application of revenue limitation; petition for refund; method of refund; escrow account
- 205.30c Voluntary disclosure agreement
- 205.31 Waiver of criminal and civil penalties; conditions; amnesty period; limitation; administration of section by department; appropriation for administration and public awareness of amnesty program; work project; circumstances prohibiting waiver of criminal and civil penalties; notice
- 205.41 Motor fuel taxes; collection transferred to department of revenue
- 205.42 Motor fuel taxes; acts
- 205.43 Motor fuel taxes; transfer of staff, records, files and property
- 205.44 Motor fuel taxes; hearings, orders, rules and regulations
- 205.45 Motor fuel taxes; transfer of appropriations
- 205.46 Continuance of services and functions
- 205.47 Effective date of act
- 205.302 Monthly reports; contents, form
- 205.303 Severance tax; rate; computing value of production; payment; lien; withholding; deduction; reimbursement; exception; carbon dioxide secondary or enhanced recovery projects
- 205.306 Administration of tax; conflicting provisions; rules; statute of limitations; assignment of claim against state prohibited
- 205.307 205.307
- 205.311 “Oil” and “gas” defined
- 205.311a "Carbon dioxide secondary or enhanced recovery project" defined
- 205.312 “Person” and “producer” defined
- 205.314 Taxes to accompany report; disposition of taxes, penalties, and costs; payment of credits for heating fuel costs
- 205.316 Repealed. 1980, Act 166, Eff. Sept. 17, 1980 Repealed 1980
- 205.317 Information as to production; availability, conditions
- 205.601 Domicile of decedents for death tax purposes, settlement of disputes; definitions
- 205.602 Domicile of decedents for death tax purposes, settlement of disputes; notice of election, rejection
- 205.603 Domicile of decedents for death tax purposes, settlement of disputes; written agreement with other taxing officials
- 205.604 Domicile of decedents for death tax purposes, settlement of disputes; arbitration board, procedure, determination
- 205.605 Domicile of decedents for death tax purposes, settlement of disputes; written agreement after arbitration commenced
- 205.606 Domicile of decedents for death tax purposes, settlement of disputes; maximum interest and penalties if decedent domiciled in this state
- 205.607 Domicile of decedents for death tax purposes, settlement of disputes; application of act
General Sales Tax Act (Act 167 of 1933)
- 205.51 Definitions; unlicensed person as agent of dealer, distributor, supervisor, or employer; regarding dealer, distributor, supervisor, or employer as making sales at retail prices; applicability to delivery and installation charges
- 205.51a Additional definitions
- 205.52 Sales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption
- 205.52a Reduction of tax on vehicle for which special registration secured; limitation; certification
- 205.52b Retail sale of tangible personal property to purchaser; presumptions; agreement to purchase advertisements; effectiveness of section; definitions
- 205.52c Seller of tangible personal property or services; nexus; conditions; application to transactions after October 1, 2018; inclusion of sales of marketplace facilitator and marketplace seller; exception; definitions
- 205.52d Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions
- 205.53 License required to engage in business for which privilege tax imposed; bond or deposit; renewal; exemptions; suspension and restoration of license; violation as misdemeanor; penalty; registration under streamlined sales and use tax agreement; person subject to tobacco products tax act; affirmative defense
- 205.54 Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement
- 205.54a Sales tax; exemptions; limitation
- 205.54aa Tax exemption; resident tribal member
- 205.54b Deductible sales of gasoline; statement of transferee
- 205.54bb Sale of eligible automobile to qualified recipient; exemption; definitions
- 205.54c Repealed. 2004, Act 173, Eff. Sept. 1, 2004 Repealed 2004
- 205.54cc Repealed. 2008, Act 78, Eff. Dec. 31, 2009 Repealed 2008
- 205.54d Additional sales excluded from tax
- 205.54dd Sale of tangible personal property for use as or at mineral-producing property; exemption; limitation; "mineral-producing property" and "taxpayer" defined
- 205.54e Sales of vehicles to members of armed forces
- 205.54ee Data center equipment; exemption from tax; conditions; report; definitions
- 205.54f Commissions paid to entities exempt under MCL 205.54a; exemptions
- 205.54ff Sales of certain prosthetic devices; exemption; definitions
- 205.54g Sales exempt from tax; tax on sale of food or drink from vending machine; definitions
- 205.54gg Sale of eligible fuel; exemption; definitions
- 205.54h Exemptions
- 205.54i Bad debt; definitions; deduction; amount; payment of bad debt; liability; written election designating party claiming deduction; evidence required to support claim for deduction; change in tax rate; review; taxpayer under streamlined sales and use tax agreement
- 205.54j Sale of tangible personal property for use in qualified business activity of purchaser; definition
- 205.54k Drop shipment; definition
- 205.54l Repealed. 2004, Act 173, Eff. Sept. 1, 2004 Repealed 2004
- 205.54ll Sale of firearm safety devices; exemption; definitions
- 205.54m Sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption
- 205.54n Sale of electricity, natural or artificial gas, home heating fuels, or steam; exemption from sales tax at additional rate; application of additional rate
- 205.54o School, church, hospital, parent cooperative preschool, or nonprofit organization; sale of tangible personal property for fund-raising purposes; exemption; "school" defined; veterans' organization; sale of tangible personal property for raising funds for benefit of active duty service member or veteran; exemption; definitions
- 205.54p Property offered to or made structural part of sanctuary; exemption; “regularly organized church or house of religious worship” and “sanctuary” defined
- 205.54q Sales of tangible personal property not for resale; exemption; applicability; duties of transferee; evidence of exemption; limitation
- 205.54r Qualified truck, trailer, or rolling stock; exemption; definitions
- 205.54s Sale of investment coins and bullion; exemptions; definitions
- 205.54t Exemptions; limitation; industrial processing; definitions
- 205.54u Extractive operation; exemptions; definition
- 205.54v Central office equipment or wireless equipment; presumption
- 205.54w Nonprofit hospital or nonprofit housing; sale of personal property to person in business of constructing, altering, repairing, or improving real estate; tax exemption; definitions
- 205.54x Sales to domestic air carrier; tax exemption; definitions
- 205.54y Industrial processing; exemption; limitation
- 205.54z Construction, alteration, repair, or improvement to nonprofit hospital before July 1, 1999
- 205.55 Additional tax
- 205.55a Repealed. 2004, Act 173, Eff. Sept. 1, 2004 Repealed 2004
- 205.55b Repealed. 2006, Act 590, Eff. Jan. 1, 2011 Repealed 2006
- 205.56 Sales and gross proceeds tax returns; monthly filing; form; contents; transmitting return with remittance for amount of tax; electronic funds transfer; accrual of tax to state; filing returns and payment of tax for other than monthly periods; taxpayer as materialperson; "credit sale" and "materialperson" defined; due date
- 205.56a Prepayment of tax by purchaser or receiver of fuel; rate of prepayment; determination; claiming estimated prepayment credits; bad debt deduction; actual shrinkage; accounting for and remitting prepayments; schedule; penalties; deduction prohibited; liability; date of prepayment; definitions
- 205.56b Returned goods or motor vehicle; tax credit
- 205.56c Aviation fuel; informational report; "aviation fuel" defined
- 205.57 205.57
- 205.58 Consolidated returns
- 205.59 Administration of tax; conflicting provisions; rules
- 205.60 Refund by taxpayer for returned property; written notice; refund under MCL 445.360a
- 205.61 Motor vehicle used as partial payment; value
- 205.62 Information to be obtained from purchaser; exception; format; signature; record of exempt transactions; liability; proof that transaction not subject to tax or obtaining exemption form from purchaser; date; additional time for compliance; blanket exemption form; "certified service provider" defined; process to claim exemption after purchase
- 205.63 205.63
- 205.65 Certificate of dissolution or withdrawal
- 205.66 Injunction for failure to pay tax or obtain license
- 205.66a Duty of assessing officers
- 205.67 Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009 Repealed 2008
- 205.68 Annual inventory and purchase records; retention; tax liability; failure to file return or maintain records; tax assessment; basis; burden of proof; indirect audit; exemption claim; blanket exemption claim; "indirect audit procedure" and "sufficient records" defined
- 205.69 Sourcing sale at retail or lease or rental property
- 205.70 Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009 Repealed 2008
- 205.71 Repealed. 2016, Act 159, Eff. Sept. 7, 2016 Repealed 2016
- 205.71a Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions
- 205.72 Repealed. 1980, Act 164, Eff. Sept. 17, 1980 Repealed 1980
- 205.73 Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act
- 205.74 Repealed. 1980, Act 164, Eff. Sept. 17, 1980 Repealed 1980
- 205.75 Disposition of money received and collected; definitions
- 205.76 Repealed. 1949, Act 272, Eff. July 1, 1949 Repealed 1949
- 205.78 Short title; general sales tax act
Use Tax Act (Act 94 of 1937)
- 205.91 Use tax act; short title
- 205.92 Definitions; applicability to delivery and installation charges
- 205.92b Additional definitions
- 205.92c Definitions
- 205.93 Tax rate; applicability to tangible personal property or services; conversion to taxable use; penalties and interest; presumption; using, storing, or consuming vehicle, ORV, manufactured housing, aircraft, snowmobile, or watercraft; collection; price tax base; exemptions; services, information, or records of other department or agency; state share tax and local community stabilization share; total combined rate levied by state and authority; limitation
- 205.93a Tax for use or consumption; services; charges for intrastate telecommunications services or telecommunications services between state and another state; bundled transaction; definitions
- 205.93b Tax for use or consumption; mobile wireless services; customer's place of primary use; record; reliance upon exempt status for mobile wireless services; repeal of section; condition; air-ground radiotelephone service; bundled transaction; definitions
- 205.93c Sale of telecommunications services; definitions
- 205.93d Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007 Repealed 2007
- 205.93e Persons providing services subject to tax; collection; refund; liability for failure to collect tax; remittance; certain collections or penalties by department of treasury prohibited
- 205.93f Use or consumption of medical services provided under social welfare act; tax; "medical services" defined
- 205.94 Use tax; exemptions; limitation
- 205.94a Additional exemptions
- 205.94aa Storage, use, or consumption of tangible personal property for use as or at mineral-producing property; exemption; "mineral-producing property" and "taxpayer" defined
- 205.94b 205.94b
- 205.94bb Applicability of tax to certain transfers
- 205.94cc Data center equipment; exemption from tax; conditions; report; definitions
- 205.94d Exemptions; food or drink from vending machines; definitions
- 205.94dd Improvements to real property included within transformational brownfield plan; applicability of tax levy applied to tangible personal property; "eligible property" and "transformational brownfield plan" defined
- 205.94e Repealed. 2004, Act 172, Eff. Sept. 1, 2004 Repealed 2004
- 205.94ee Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax
- 205.94f Computing monthly tax payments; deductions by seller collecting tax from purchaser; disallowance of deduction; deduction for extended payment period; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement
- 205.94ff Sales of certain prosthetic devices; exemption; definitions
- 205.94g Exemption of property purchased as part of purchase or transfer of business; exceptions; definition
- 205.94gg Storage, use, or consumption of eligible fuel; exemption; definitions
- 205.94h Tax inapplicable to property for use in qualified business activity
- 205.94i Exemption for drop shipments; definition
- 205.94j Exemption of motor vehicle acquired by towing company from police agency; definitions
- 205.94k Tax inapplicable to parts and materials affixed to certain aircraft, sale of aircraft, rolling stock, and qualified truck or trailer; definitions
- 205.94l Storage, use, or consumption of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; applicability of tax; exception
- 205.94ll Storage, use, or consumption of firearm safety devices; exemption; definitions
- 205.94m Personal property affixed to or made structural part of sanctuary; applicability of tax; “regularly organized church or house of religious worship” or “sanctuary” defined
- 205.94n Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate
- 205.94o Exemptions; limitation; industrial processing; definitions
- 205.94p Extractive operations; exemption; limitation; eligible property; definitions
- 205.94q Central office equipment or wireless equipment; presumption
- 205.94r Repealed. 2004, Act 172, Eff. Sept. 1, 2004 Repealed 2004
- 205.94s Nonprofit hospital or nonprofit housing; sale of personal property to person in business of constructing, altering, repairing, or improving real estate; tax exemption; definitions
- 205.94u Storage, use, or consumption of investment coins and bullion; applicability of tax; definitions
- 205.94v Repealed. 2004, Act 172, Eff. Sept. 1, 2004 Repealed 2004
- 205.94w Applicability of tax; exceptions; definitions
- 205.94x Tax exemption; resident tribal member
- 205.94y Storage, use, or consumption of automobile provided by family independence agency or qualified organization; applicability of tax
- 205.94z Certain property affixed to or made structural part of qualified convention facility; "qualified convention facility" defined
- 205.95 Registration requirements; seller to collect tax from consumer; foreign corporations; dissolution or withdrawal of corporation; election of lessor on payment of taxes; registration under streamlined sales and use tax agreement
- 205.95a Sale of tangible personal property; nexus with state; presumptions; purchase of advertisements; agreement; effectiveness of section; definitions
- 205.95b Seller of tangible personal property or services; nexus; conditions; application to transactions after October 1, 2018; inclusion of sales of marketplace facilitator and marketplace seller; exception; definitions
- 205.95c Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions
- 205.96 Use tax returns; filing; form; contents; payment of tax; remittance for certain total tax liability after subtracting tax payments; electronic funds transfer; filing other than monthly returns; accrual to state; due date
- 205.96a Reepaled. 2006, Act 673, Eff. Jan. 1, 2011
- 205.96c Aviation fuel; informational report; "aviation fuel" defined
- 205.97 Liability for tax
- 205.98 Direct payment authorization
- 205.99 Personal liability of seller or certified service provider for failure to collect tax; definition
- 205.99a Bad debt deduction
- 205.100 Administration of tax; conflicting provisions; rules; filing claims for refund; payment of refunds; payment of refund filed for interstate access telephone services; tax imposed under tobacco products tax act
- 205.100a Receipt and collection of local community stabilization share
- 205.101 Refund or credit for returned tangible personal property or service; written notice
- 205.101a Selling or quitting business; final return; withholding of purchase money to cover taxes, interest, and penalties; liability for failure to withhold purchase money; purchaser liability for taxes, interest, and penalties of former owner
- 205.102 Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009 Repealed 2008
- 205.103 Repealed. 2016, Act 160, Eff. Sept. 7, 2016 Repealed 2016
- 205.103a Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions
- 205.104 Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009 Repealed 2008
- 205.104a Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined
- 205.104b Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase
- 205.105 Failing to register; penalty
- 205.106 Seller's failure to comply with act; penalty
- 205.107 Computation of tax amount; rounding up to whole cent
- 205.108 Consumer's failure to comply with act; making false statement; penalty
- 205.109 Collection or payment of tax; benefit to state, authority, and metropolitan areas
- 205.110 Sourcing requirements
- 205.111 Deposit and disbursement of money; definitions
Streamlined Sales And Use Tax Revenue Equalization Act (Act 175 of 2004)
Michigan Estate Tax Act (Act 188 of 1899)
- 205.201 Inheritance tax; taxable transfers; residents; nonresidents; transfer in contemplation of death; presumption; power of appointment; personal property exemption; conditions; exception; exemption of property passing to trustee of trust agreement or deed under terms of contract of insurance; unincorporated foundation; winding up; exemption of foreign benevolent, charitable, religious, or educational entities; reciprocity; effective date of exemption; refund; exemption of transfer to surviving spouse; conditions; definitions
- 205.201a Death taxes of estates of non-resident decedents; executor or administrator; duties; filing and form of proof; notice to domiciliary state; final account; applicability; construction
- 205.202 Tax on certain transfers of property; exemptions; tax rate on excess; exemption applicable to beneficiary's interest; allowance granted by court order to widow or family of decedent; tax rate in cases other than those specified; exemption on transfer of property or ownership of family-owned business
- 205.202a Additional estate tax; purpose and construction of section; tax on generation-skipping transfers; “federal estate tax” defined
- 205.202b Repealed. 1971, Act 55, Imd. Eff. July 6, 1971 Repealed 1971
- 205.202c Amount received by surviving spouse pursuant to survivor benefit plan, annuity, retirement plan, or pension
- 205.202d Tax on transfer of qualified farm real property to qualified heir; exemption conditioned on execution of farmland development rights agreement; election to defer taxes due; affidavit; powers and duties of probate judge; sale of real property or ceasing to use real property for agricultural use; notice; amount due state; applicability of subsections (1) to (5) and (7); exemption under MCL 205.202
- 205.202e Credit for certain inheritances or transfers
- 205.203 Tax and interest on tax as lien on property transferred; liability; payment; notice; deferral where decedent professional artist; proceeding to enforce lien; parties; information; evidence of determination and nonpayment of tax; service of process on infant or mentally incompetent person; guardian ad litem; decree; redemption; affidavit; order to sell property; adjournment, publication, and report of sale; deeds; fees
- 205.203a Application of statute of limitations
- 205.206 Tax refund
- 205.207 Election to make deferred payments; bond
- 205.208 Bequest to executors or trustees subject to tax
- 205.209 Delivering or surrendering possession or custody of assets of resident decedent; notice; further duty not imposed
- 205.209a Delivering or surrendering possession or custody of property of nonresident decedent; waiver, receipt, or probate court order; notice; duties of institution or person
- 205.209b Repealed. 1982, Act 378, Eff. Mar. 30, 1983 Repealed 1982
- 205.209c Wrongful delivery or surrender of possession or custody of assets; liability for tax, interest, and penalty; payment enforceable in civil action by attorney general; taxation of costs
- 205.209d Repealed. 1962, Act 168, Eff. Mar. 28, 1963 Repealed 1962
- 205.209e Payment, delivery, or surrender of custody of assets of resident decedent to other than executors or administrators; notice
- 205.209f Service of notice upon department of treasury; conditions
- 205.209g Order to examine safe deposit box of decedent for will or burial plot deed; delivery of will or deed; receipt; removal of other items; statement of persons in attendance; fee
- 205.210 Inheritance tax; jurisdiction of probate court; determination and payment of tax required prior to closing estate
- 205.211 Appraiser; appointment; appraisement of vested and contingent estates; insurance commissioner; duties; money legacy
- 205.212 Proceedings by appraisers, compensation, fees
- 205.213 Filing report of appraiser; determining clear market value and amount of tax; petition
- 205.214 Collection of unpaid taxes; estate closed without payment
- 205.215 Receipts; certified copy; recording
- 205.216 Additional fee; credit to general fund
- 205.217 Record books furnished by state treasurer; contents; entries; form
- 205.218 Order of determination, duties of probate judge; report of register of deeds; property of nonresident, waiver, fee; petition, contents; hearing, notice; redetermination
- 205.219 Interest rate in addition to delinquent fees
- 205.220 Disposition of taxes levied and collected
- 205.221 Definitions
- 205.222 Report
- 205.223 Applicability of sections
- 205.231 Short title
- 205.232 Tax on transfer of estate of residents and nonresidents
- 205.233 Tax on generation-skipping transfer for residents and nonresidents
- 205.234 Notification as personal representative; waiver of notice
- 205.235 Filing return; waiver; extension of time for filing
- 205.236 Transfer taxes; payment; extension; interest and penalties
- 205.237 Liability
- 205.238 Amended return; filing; claim for refund; final determination of federal transfer tax; refund prohibited under certain conditions
- 205.239 Assessment of additional tax interest or penalty
- 205.240 Calculation of penalties and interest; accrual of interest on refunds
- 205.241 Issuance of receipts; determination of tax and discharge from personal liability; operation of discharge
- 205.242 Apportionment of tax
- 205.243 Tax as lien against gross estate; attachment to consideration received for property; waiver
- 205.244 Personal representative; distribution without payment of tax or release from lien; personal liability
- 205.245 Personal representative; rights and powers
- 205.246 Probate court; jurisdiction; appeal of department decision; action to recover taxes, penalties, and interest; other actions
- 205.247 Final account
- 205.248 Probate court; notice of certain information to department
- 205.249 Corporation as personal representative; powers and duties
- 205.250 Certificate of nonliability
- 205.251 Discharge of liability
- 205.252 Disposition of taxes and fees
- 205.253 Tax on personal property
- 205.254 Administration of tax; rules; forms
- 205.255 Application of rules of interpretation and construction; “value or gross value of property” explained
- 205.256 Additional definitions
Cl 1929, 3604 (Act 48 of 1929)
Cl 1929, 3607 (Act 48 of 1929)
Cl 1929, 3608 (Act 48 of 1929)
Cl 1929, 3613 (Act 48 of 1929)
Cl 1929, 3616 (Act 48 of 1929)
Cl 1929, 3618 (Act 48 of 1929)
Tobacco Products Tax Act (Act 327 of 1993)
- 205.421 Short title
- 205.422 Definitions
- 205.423 Purchase, possession, importation, acquisition for resale or sale of tobacco product; remote retail sale; unclassified acquirer; license required; fees; disc or marker attached to vending machine; proof to be furnished with application; surety bond; financial statement; display of license; secondary wholesaler, vending machine operator, and wholesaler requirements
- 205.423a Sale of tobacco product by creditor with security interest; application; "creditor" and "security interest" defined
- 205.424 Expiration, return, reissue, and renewal of license
- 205.425 Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing
- 205.425a Procurement of stamps; designs, denominations, and forms; request for proposal
- 205.425b Advising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information
- 205.426 Records and statements; markings required on shipping case, box, or container; examination of records; invoices or bills of lading in possession of transporter; transporter license required; exceptions
- 205.426a Disbursement of stamps to wholesaler or unclassified acquirer; affixing stamp; resale of package or cigarette; inspection or inventory; exchanging or discontinuing unaffixed stamps; accepting, purchasing, or borrowing unaffixed stamps; appointment of stamping agent to affix stamps to individual packages; limitation; inquiries from department of state police
- 205.426b Issuance of stamps to wholesaler or unclassified acquirer
- 205.426c Acquisition of cigarettes from nonparticipating manufacturer
- 205.426d Sale of cigarettes by nonparticipating manufacturer; information to be provided to department; payment of equity assessment; prepayment; stamp; prohibited conduct; publication of list of compliant nonparticipating manufacturers; seizure or confiscation; violation; service of process; brand previously sold; audit or review; definitions
- 205.426e Enforcement of tobacco product manufacturer's escrow accounts act; disclosure of information to attorney general; consolidation of information received pursuant to agreements with Indian tribes; disclosure of information otherwise confidential; information received as result of NPM adjustment settlement agreement
- 205.426f Refusal to list or the removal of a tobacco product manufacturer from the director; exception; notice; deficiencies; demand for hearing; written order; appeal; definitions
- 205.427 Levy of tax on sale of tobacco products and modified risk tobacco products; federal order; notification of rescission, withdrawal, or expiration of federal order; filing return; payment of tax; importation or acquisition of tobacco product; tax abatement or refund; reimbursement by adding to price of tobacco product; sale or transfer of unaffixed stamps by wholesaler or unclassified acquirer; prohibition; exchange of unaffixed stamps; inspection; reports; definitions
- 205.427a Imposition of tax on consumer; intent of act
- 205.427b Bad debt; deduction; definition
- 205.428 Personal liability for payment of tax; penalty; duties of manufacturer's representative; violations as felony; violations as misdemeanor; enforcement; exception; additional violations
- 205.429 Seizure and confiscation of contraband; investigation or search of vehicle; inventory statement of seized property; notice; publication; hearing; disposition of forfeited property; appeal; public sale; proceeds credited to general fund; other penalties not relieved; award and payment to person furnishing information; prohibited conduct by retailer; order
- 205.430 Defenses
- 205.431 Sale or solicitation of orders to be shipped, mailed, sent, or brought into state; license required; sales conducted through internet, by telephone, or mail-order transaction; affirmation; purchasers responsible to pay unpaid state taxes on cigars; sign; definitions
- 205.432 Disposition of proceeds from taxes, fees, and penalties; disbursements; use of funds for enforcement and administration of act
- 205.433 Administration of tax; rules; forms; additional taxes; appointment of special investigator
- 205.434 Requirements or prohibitions imposed by local units of government
- 205.435 Repeal of MCL 205.501 to 205.522
- 205.436 Conditional effective date
Tax Tribunal Act (Act 186 of 1973)
- 205.701 Short title
- 205.703 Definitions
- 205.707 Provisions effective
- 205.721 Tax tribunal; creation; quasi-judicial agency; appointment, reappointment, and terms of members; vacancy; training
- 205.722 Tax tribunal; qualifications of members; oath; requirements; prohibitions; compensation and expenses; motion for disqualification
- 205.723 Tax tribunal; election and duties of chairman
- 205.724 Tax tribunal; chief clerk; deputy clerks; oath; bond
- 205.725 Principal office of tribunal and chief clerk; accommodations and equipment; legal, technical, and secretarial assistance; restrictions on clerks or employees; salaries and expenses of tribunal
- 205.726 Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer or referee
- 205.731 Tax tribunal; jurisdiction
- 205.732 Tax tribunal; powers
- 205.733 Tax tribunal; adoption and effect of seal; process
- 205.734 Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice
- 205.735 Applicability before January 1, 2007; de novo proceedings; jurisdiction in assessment disputes; petition to invoke jurisdiction; service; appeal of contested tax bill; amendment of petition or answer; representation
- 205.735a Applicability after December 31, 2006; de novo proceedings; jurisdiction in assessment disputes; filing of petition; amendment of petition or answer; representation; "designated delivery service" defined
- 205.736 Tax tribunal; subpoenas; compliance; assistance from state and local governments
- 205.737 Determination of property's taxable value; equalization; burden of proof; joinder of claims; motion fee; interest; motion to amend petition to add subsequent years; notice of hearing; appeal without prior protest
- 205.737a Extension of deadline for filing certain 2020 property tax appeals
- 205.741 Tax tribunal; proceedings before state tax commission or circuit court
- 205.743 Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable
- 205.744 Intervention or impleading
- 205.745 Entering order or decision; appeal
- 205.746 Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts
- 205.747 Mediator; certification; application; rules; requirements; list; conflict of interest; conditions; appointment; report; use of statements at mediation conference; confidentiality; exceptions; meeting not subject to open meetings act; fee
- 205.749 Fees; Michigan tax tribunal fund; creation; deposit of fees; money remaining in fund at close of fiscal year; use
- 205.751 Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes
- 205.752 Tax tribunal; decisions or orders final and conclusive; copies; costs
- 205.753 Tax tribunal; appeal from final order or decision; record
- 205.755 Correction of rolls; collection or refund of tax; commencement of time periods
- 205.761 Residential property and small claims division; creation; composition; duties of hearing officers and referees; authority to contract with other persons or referees; consideration of proposed decision
- 205.762 Residential property and small claims division; jurisdiction; “inflation rate” defined; election to proceed; exceptions to proposed order; modification; rehearing; location of proceeding; form for filing of residential property and small claims appeals; filing fee; "residential property" defined
- 205.762a Appeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing
- 205.762b Informal settlement conference; manner; stipulation for judgment; appeal; section not applicable to claim for exemption of principal residence
- 205.763 Appearances
- 205.764 Referral of proceedings; transfer of matter for hearing and decision; fees, costs, and expenses
- 205.765 Decision as precedent; designation
- 205.766 Repealed. 2008, Act 129, Imd. Eff. May 9, 2008 Repealed 2008
- 205.771 Provisions applicable to matters pending on effective date of act
- 205.772 Transfer of books, records, documents, files, transcripts, funds, deposits, and securities
- 205.773 Remands
- 205.774 Right to sue agency for refund abolished; payments under protest not required
- 205.779 Effective date; commencement of new proceeding; hearing of new or transferred proceeding; certain persons or legal entities to proceed before tax tribunal only; cases filed under prior law; transfer of certain cases to board of tax appeals
Streamlined Sales And Use Tax Administration Act (Act 174 of 2004)
Comprehensive Road Funding Tax Act (Act 23 of 2025)
Chapter 206 — Income Tax303 sections
Income Tax Act Of 1967 (Act 281 of 1967)
- 206.1 Income tax act of 1967; short title
- 206.2 Income tax act; rules of construction; internal revenue code, applicability
- 206.4 "Business income” defined
- 206.6 “Commercial domicile,” “compensation,” and “corporation” defined
- 206.8 Definitions; D, E
- 206.10 “Fiduciary” defined
- 206.12 Definitions; F to N
- 206.14 Nonbusiness income, nonresident and nonresident estate or trust; definitions
- 206.16 Person; definition
- 206.18 Resident and domicile; definitions
- 206.20 Sales and state; definitions
- 206.22 “Tax” and “taxable value” defined
- 206.24 "Tax year" or "taxable year" defined
- 206.26 “Taxpayer” defined
- 206.28 Repealed. 2011, Act 38, Eff. Jan. 1, 2012 Repealed 2011
- 206.30 "Taxable income" defined; personal exemption; additional exemptions; deduction not considered allowable federal exemption for purposes of subsection (2); adjusted personal exemption; "retirement or pension benefits" defined; limitations, restrictions, and options; treatment of surviving spouses; definitions
- 206.30a Taxable income; adjustment
- 206.30b 206.30b
- 206.30d Repealed. 2011, Act 38, Eff. Jan. 1, 2012 Repealed 2011
- 206.30e Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018 Repealed 2018
- 206.30f Repealed. 2018, Act 38, Imd. Eff. Feb. 28, 2018 Repealed 2018
- 206.31 Repealed. 2011, Act 38, Eff. Jan. 1, 2012 Repealed 2011
- 206.31a Taxable income; determination; deduction; eligibility; filing annual return; withholding form; filing claim to which not entitled; penalty and interest; taxable income derived from illegal activity; calculation of net operating loss deduction; change in status; definitions
- 206.31b Adjustment; "mineral" and "qualified taxpayer" defined
- 206.32 206.32
- 206.36 "Taxable income" of resident estate or trust defined
- 206.51 Tax rate on taxable income of person other than corporation; percentages of collections deposited in state school aid fund; farmland credits; renew Michigan fund; imposition of annualized rate; computation of taxable income of nonresident; resident beneficiary of trust; tax credit; including items of income and deductions from trust in taxable income; intent of section; definitions
- 206.51a Repealed. 2011, Act 38 Eff. Jan. 1, 2012 Repealed 2011
- 206.51b Repealed. 2000, Act 40, Imd. Eff. Mar. 27, 2000 Repealed 2000
- 206.51c Repealed. 2007, Act 94, Imd. Eff. Oct. 1, 2007 Repealed 2007
- 206.51d Repealed. 2025, Act 24, Imd. Eff. Oct. 7, 2025 Repealed 2025
- 206.51e Deposit of revenue into state brownfield redevelopment fund; definitions
- 206.51f Payment under MCL 125.2090g to 125.2090j; deposit into good jobs for Michigan fund; definitions
- 206.51g Renew Michigan fund; department of environmental quality administrator; use of funds disbursement percentages; annual report
- 206.51h Michigan taxpayer rebate fund
- 206.52 Exemption
- 206.61 206.61
- 206.91 Common trust funds and participants; taxable status
- 206.101 Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970 Repealed 1970
- 206.102 Income producing activities solely in state
- 206.103 Taxable income partly attributable to state
- 206.105 Allocation and apportionment of business income taxable in another state
- 206.110 Taxable income of individuals, estates, or trusts; definitions; allocation; rents and royalties
- 206.111 Rents and royalties; allocation
- 206.112 Capital gains and losses
- 206.113 Interest and dividends; allocation
- 206.114 Patent and copyright royalties; allocation
- 206.115 Apportionment of business income; exception; calculation
- 206.116 206.116
- 206.121 Sales factor; determination
- 206.122 Sales of tangible personalty within Michigan
- 206.123 Sales other than sales of tangible personalty within state
- 206.125 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 Repealed 1975
- 206.131 Transportation services; sections applicable
- 206.132 Transportation other than of oil or gas by pipeline; revenue mile; taxable income
- 206.133 Transportation of oil by pipeline; taxable income
- 206.134 Transportation of gas by pipeline; taxable income
- 206.151 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 Repealed 1975
- 206.191 Sales not exceeding $100,000; taxable income
- 206.195 Alternative methods of allocation and apportionment; approval
- 206.201 Exemption of persons exempt from federal income tax; exceptions
- 206.211 206.211
- 206.251 Credit for taxes withheld; election to treat as total tax
- 206.252 206.252
- 206.254 Flow-through entity members; tax credit for tax paid by the flow-through entity; refundable; reasonable proof
- 206.255 Credit for tax imposed by another state, District of Columbia, or Canadian province; allowance of Canadian provincial credit; maximum credit
- 206.256 Tax exemption in other states by nonresidents; reciprocal agreement
- 206.257 Repealed. 2011, Act 38, Eff. Jan. 1, 2012 Repealed 2011
- 206.258 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 Repealed 1975
- 206.260 206.260
- 206.262 Repealed. 1996, Act 484, Eff. Jan. 1, 1997 Repealed 1996
- 206.263 Repealed. 1996, Act 484, Eff. Jan. 1, 1996 Repealed 1996
- 206.264 Repealed. 2011, Act 38, Eff. Jan. 1, 2012 Repealed 2011
- 206.265 Credit against tax; determining amount; eligibility; limitation; refund
- 206.266 Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions
- 206.266a Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions
- 206.267 206.267
- 206.270 Tax voucher certificate; definitions
- 206.271 Recomputation of taxable income by excluding proportional gain or loss on disposition of property
- 206.272 Earned income tax credit; amount equal to federal credit; refund
- 206.273 Repealed. 2000, Act 499, Eff. Dec. 31, 2001 Repealed 2000
- 206.274 206.274
- 206.278 Qualified investment in qualified business; tax credit; definitions
- 206.280 One-time credit for live organ donation expenses
- 206.301 Estimated tax; installment payments; due dates; amount; credit; payment of estimated annual tax instead of quarterly payments; filing and payment by farmer, fisherman, or seafarer; information submitted by bank or financial institution; computations; “taxable trust” defined
- 206.301a Extension for filing annual return; waiver of penalties and interest during extension
- 206.302 Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987 Repealed 1987
- 206.311 Tax return; form; content; verification; transmittal; remittance; extension, computation, and remittance of estimated tax due; interest; penalties; tentative return; payment of estimated tax; joint return; effect of filing copy of federal extension; automatic extension based on service in combat zone
- 206.312 Electronic filing of farmland preservation tax credit claim with annual return
- 206.315 Tax return of person, other than corporation, whose adjusted gross income exceeds personal exemptions; due date; contents; composite income tax return
- 206.321 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 Repealed 1975
- 206.322 Whole dollar amounts; use
- 206.325 Furnishing copy of federal tax return and supporting schedules; filing amended return showing final alteration, modification, recomputation, or determination of deficiency; assessment of increased tax resulting from federal audit; payment of additional tax; credit or refund of overpayment; partnership audit or adjustment reporting; definitions
- 206.331 Filing or submitting information as to income paid to others; filing copies or alternate forms of federal tax return
- 206.335 206.335
- 206.339 Treatment of certain conversions into a limited liability company
- 206.351 Repealed. 2011, Act 38, Eff. Jan. 1, 2012 Repealed 2011
- 206.352 Direct deposit of tax refund
- 206.355 Repealed. 2011, Act 38, Eff. Jan. 1, 2012 Repealed 2011
- 206.355a Repealed. 2011, Act 38, Eff. Jan. 1, 2012 Repealed 2011
- 206.361 Repealed. 2011, Act 38, Eff. Jan. 1, 2012 Repealed 2011
- 206.365 206.365
- 206.401 Repealed. 1980, Act 169, Eff. Sept. 17, 1980 Repealed 1980
- 206.402 Administration of tax; conflicting provisions
- 206.405 Repealed. 1980, Act 169, Eff. Sept. 17, 1980 Repealed 1980
- 206.408 Records
- 206.411 Repealed. 1996, Act 484, Eff. Jan. 1, 1996 Repealed 1996
- 206.421 206.421
- 206.435 Contribution designations; separate contributions schedule; cessation by department; insufficient refund to make contribution; appropriation; distribution and administration; additional contribution designations; considerations
- 206.437 Children of veterans tuition grant program; contribution designation
- 206.438 Designation of contribution to the military family relief fund
- 206.439 Designating portion of tax refund credited to Michigan nongame fish and wildlife trust fund; printing contribution designation on income tax return form; disposition of amount equal to cumulative designations
- 206.440 Children's trust fund; contribution designation
- 206.441 Repealed. 1990, Act 285, Eff. Dec. 21, 1990;—1990, Act 344, Imd. Eff. Dec. 21, 1990 Repealed 1990
- 206.442 Repealed. 1974, Act 308, Eff. Apr. 1, 1975 Repealed 1974
- 206.451 Certificate of dissolution or withdrawal until taxes paid; payment of taxes as condition to closing of estate
- 206.455 Records, books, and accounts; examination; violation; penalties
- 206.461 206.461
- 206.471 Administration of tax by department; forms; rules; space on tax return for school district and anatomical gift donor registry; information to be provided in instruction booklet; posting of list on website
- 206.472 Personal income and property tax credit forms and instructions; submission of drafts with explanations of changes
- 206.473 Direct deposit of tax refund; form
- 206.474 Donor registry schedule
- 206.475 Tax imposed additional to other taxes; disposition of proceeds; allocation and distribution; contribution designation program; appropriation; children's trust fund
- 206.476 Rebate of taxes; credit; advanced refund payment; administration and procedures; definitions
- 206.481 Repealed. 1996, Act 342, Eff. Oct. 1, 1996 Repealed 1996
- 206.482 Repealed. 2011, Act 38, Eff. Jan. 1, 2012 Repealed 2011
- 206.483 Repealed. 2002, Act 225, Imd. Eff. Apr. 29, 2002 Repealed 2002
- 206.491 206.491
- 206.496 Repealed. 2011, Act 38, Eff. Jan. 1, 2012 Repealed 2011
- 206.497 Repealed. 1980, Act 169, Eff. Sept. 17, 1980 Repealed 1980
- 206.498 206.498
- 206.501 Applicability of definitions
- 206.504 “Blind” and “claimant” defined
- 206.506 “Eligible serviceperson,”“eligible veteran,” and “eligible widow or widower” defined
- 206.507 “Federally aided housing” and “state aided housing” defined
- 206.508 Definitions
- 206.510 “Income” and “owner” defined
- 206.512 Definitions; P to R
- 206.512a “Property taxes” defined
- 206.514 “Senior citizen,”“serviceperson,” and “state income tax” defined
- 206.516 "Veteran" and "widow or widower" defined
- 206.520 Credit for property taxes on homestead; credit for person renting or leasing homestead; credit in excess of tax liability due; assignment of claim to mortgagor by senior citizen for rent reduction; eligibility to claim credit on property rented or leased as credit for person receiving aid to families with dependent children, state family assistance, or state disability assistance payments; reduction of credit for claimant whose household income exceeds certain amount; adjustment; credit claimable by senior citizen; limitations; rules; form; determining qualification to claim credit after move to different rented or leased homestead; reduction of claim for return of less than 12 months; total credit allowed by section and MCL 206.522; "United States consumer price index" defined
- 206.522 Determination of amount of claim; election of classification in which to make claims; single claimant per household entitled to credit; "totally and permanently disabled" defined; computation of credit by senior citizen; reduction of claim; tables; maximum credit; total credit allowable under part and part 361 of natural resources and environmental protection act
- 206.523 Repealed. 1980, Act 169, Eff. Sept. 17, 1980 Repealed 1980
- 206.524 Credit adjustment; sale or transfer of homestead
- 206.525 Repealed. 1980, Act 169, Eff. Sept. 17, 1980 Repealed 1980
- 206.526 Right to file claim; payment of claim upon death of claimant; escheat
- 206.527 Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990 Repealed 1990
- 206.527a Credit for heating fuel costs for homestead; home weatherization assistance; study; rules; direct vendor payments by department of health and human services; federal appropriation; methods of improving processing of claims; reporting requirements; definitions
- 206.528 Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987 Repealed 1987
- 206.530 Proof required; credit computation for homestead; unoccupied land used for agricultural or horticultural purposes; disallowance of claim; applying amount of claim against liability
- 206.531 Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976 Repealed 1976
- 206.532 Forms for claiming credit; provisions of act applicable to chapter
- 206.601 Meanings of terms; other provisions
- 206.603 Definitions; A, B
- 206.605 Definitions; C to E
- 206.607 Definitions; F to M
- 206.609 Definitions; P to S
- 206.611 Definitions; T to U
- 206.621 Nexus; "actively solicits" and "physical presence" defined
- 206.623 Corporate income tax; levy and imposition; base; adjustments; business income of unitary business group; "business loss" and "oil and gas" defined
- 206.625 Exemptions; corporate income tax base of foreign person; sales factor; "business income," "domiciled," and "foreign person" defined
- 206.635 Tax on insurance company; imposition and levy; direct premiums; qualified health insurance policies; exemption
- 206.637 Tax credit; calculation; assessments of insurance company from immediately preceding tax year; payments to Michigan automobile insurance placement facility attributable to assigned claims plan
- 206.639 Tax credit in amount equal to 50% of examination fees paid by insurance company
- 206.641 Amounts paid pursuant to MCL 418.352; tax credit; refund of excess amount
- 206.643 Imposition of tax on insurance company; tax year; annual return; calculation of estimated payment; disclosure
- 206.651 Definitions
- 206.653 Franchise tax
- 206.655 Financial institution; tax base; total equity capital
- 206.657 Financial institution; business activities subject to tax within and outside of state; gross business factor
- 206.659 Financial institution; gross business in state; determination
- 206.661 Tax base; apportionment; taxpayer subject to tax within state, within and outside state, or in another state
- 206.663 Sales factor
- 206.665 Sales; determination; receipts; definitions; borrower located in this state
- 206.667 Alternative to apportionment provisions of part; rebuttable presumption; filing of return
- 206.669 Receipts; sourcing
- 206.671 Tax credit; requirements; determination of disqualification; reduction percentage; compensation paid by professional employer organization to officers of client and employees of professional employer; unitary business group; definitions
- 206.673 Tax credit under former 1975 PA 228, or 2007 PA 36, MCL 208.1101 to 208.1601, or MCL 208.1403; effect of failure to comply with terms of agreement or movement, sale, transfer, or disposal of property
- 206.675 Flow-through entity members; tax credit for tax paid by the flow-through entity; refundable; reasonable proof
- 206.676 Rehabilitation of historic resource; tax credit; plan; certification; revocation of certificate or sale of historic resource; rules; report; definitions
- 206.677 Research and development credit
- 206.680 Election to pay tax imposed by Michigan business tax act; duration; taxpayer as member of unitary business group; separate return; annual return; "certificated credit" defined
- 206.681 Quarterly returns and estimated payments
- 206.683 Payment for portion of tax year; computation; methods
- 206.685 Annual or final return; filing; form and content; remittance of final liability; calculation; extension
- 206.687 Furnishing copy of return filed under internal revenue code; amended return; partnership audit or adjustment reporting
- 206.689 Information return of income paid to others
- 206.691 Filing of combined return by unitary business group
- 206.693 Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts
- 206.695 Distribution of revenue
- 206.696 Revitalization and placemaking fund
- 206.697 Appropriation; carrying forward unexpended funds
- 206.699 Classification as disregarded entity for federal income tax purposes; treatment of certain conversions into a limited liability company
- 206.701 Definitions
- 206.703 Tax withholding; deduction; amount; computation; duties of employer; flow-through entity; casino licensee; racing licensee or track licensee; eligible production company; publicly traded partnership; agreement with community college; nonresident individual; exemption certificate; disbursement pursuant to qualified charitable gift annuity; receipt of exemption certificate from member other than nonresident individual; tax withheld by flow-through entity; revocation of election provided in subsection (16); election to file return and pay tax; exception from certain withholding requirements; conditions
- 206.705 Payment at other than monthly periods or deposit in separate bank account; grounds
- 206.707 Filing 1099-MISC; failure to comply with filing requirement; penalty; filing with city
- 206.709 Federal or state employer; return by officer of employer having control of payment of compensation
- 206.711 Income other than distributive share from flow-through entity; tax withholding and deduction; duplicate statement; annual reconciliation return; agreement with community college; delineation of taxes withheld and paid to state attributable to certified new jobs under good jobs for Michigan program; filing revised information; failure or refusal to furnish information
- 206.713 Report on operation and effectiveness of new jobs training programs and corresponding withholding requirements; contents
- 206.715 Employer credit for paid adoption leave
- 206.716 Repealed. 2024, Act 186, Eff. Apr. 2, 2025 Repealed 2024
- 206.717 Research and development credit
- 206.718 Annual report; research and development tax credits
- 206.721 Definitions; partnership audits
- 206.723 Partnership level audits; administrative adjustment requests; reporting requirements; state partnership representative; irrevocable election to pay tax; reporting to partners; alternative reporting and payment methods; credit or refund of overpayment; rules
- 206.725 Effective date of chapter
- 206.801 Meanings of terms; other provisions
- 206.803 Definitions; B to E
- 206.805 Definitions; F to M
- 206.807 Definitions; P to S
- 206.809 Definitions; T to U
- 206.811 Nexus; "actively solicits", "gross receipts", and "physical presence" defined
- 206.813 Election to pay flow-through entity tax; irrevocable; timing
- 206.815 Flow-through entity tax; levy and imposition; base; adjustments; computation of tax; disclosure to members
- 206.817 Tax base; apportionment; business activity of the flow-through entity; chapter 3
- 206.819 Tax credit for allocated share of tax reported by flow-through entity; prohibition
- 206.831 Estimated payments and quarterly returns
- 206.833 Annual or final return; filing; form and content; remittance of final liability; information return; extension
- 206.835 Furnishing copy of return filed under internal revenue code; amended return
- 206.837 Added interest; exception for 2021 refunds
- 206.839 Non-electing flow-through entity; reporting of information required by internal revenue code; estate or trust reporting requirements
- 206.841 Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts
- 206.843 Distribution to state school aid fund; balance to general fund
- 206.845 Classification as disregarded entity for federal income tax purposes; treatment of certain conversions into a limited liability company
- 206.847 Imposition of tax; subject to certain state and local tax deduction limitations under the internal revenue code
Individual Or Family Development Account Program Act (Act 513 of 2006)
Girl Scouts Of Michigan Fund Act (Act 347 of 2010)
Als Of Michigan ("Lou Gehrig'S Disease") Fund Act (Act 89 of 2013)
Special Olympics Michigan Fund Act (Act 155 of 2012)
Michigan Alzheimer'S Association Fund Act (Act 88 of 2013)
Michigan Achieving A Better Life Experience (Able) Program Act (Act 160 of 2015)
Michigan Junior Achievement Fund Act (Act 181 of 2016)
American Red Cross Michigan Fund Act (Act 183 of 2016)
Lions Of Michigan Foundation Fund Act (Act 255 of 2018)
Kiwanis Fund Act (Act 259 of 2018)
Michigan World War Ii Legacy Memorial Fund Act (Act 257 of 2018)
Chapter 207 — Taxation423 sections
- 207.1 State board of assessors; secretary, duties; assistants
- 207.4 Annual assessment of property of certain rail transportation, telephone, and telegraph companies; reports
- 207.5 Definitions
- 207.5a Exemption of materials and supplies
- 207.5b Taxable value; determination
- 207.6 Company's annual statement; contents, time
- 207.8 Blanks furnished; other reports; board, self-information; penalty, exception
- 207.9 Assessment roll; contents; time; inspection of physical properties of public utilities; determination of true cash and taxable value; ocean routes; mileage adjustment
- 207.10 Assessment roll; description; form; cash and taxable valuations; placement on roll
- 207.13 Determining average rate of taxation; entering determination and method on records; determination and payment of supplemental tax; credit against tax allowed railroad company; amount of credit; application for credit; proof of expenditures; annual report; qualification for credit; additional annual report; granting of trackage rights
- 207.13a Tax credit; “eligible company,”“eligible expenses,”“qualified rolling stock,” defined
- 207.13b Tax credit; amount; limitation; prohibition; credit against remaining tax; carrying forward credit to offset tax liability in subsequent years; application; submission to state board of assessors; form; definitions
- 207.14 Tax assessment; tax roll; certificate; time payable; interest; lien; warrant; collection; enforcement
- 207.18 Collection of specific taxes prior to 1909
- 207.21 Repeal; saving clause
- 207.271 Specific taxation of underground beneficiated iron ore; definitions
- 207.272 Specific taxation of underground beneficiated iron ore; computation formula; following completion of first agglomerating facility
- 207.273 Specific taxation of underground beneficiated iron ore; computation of tax prior to completion of agglomerating or beneficiating facility
- 207.274 Minimum tax
- 207.275 State geologist; determination of tax, apportionment among taxing districts
- 207.276 Curtailment and resumption of agglomeration or beneficiation
- 207.277 Separate roll; spread of tax; nonpayment; distribution of collections
- 207.278 Appeal
- 207.279 Specific taxes in lieu of ad valorem taxes
- 207.501 Real estate transfer tax; definitions
- 207.502 Instruments executed within state subject to tax
- 207.503 Instruments executed outside state subject to tax
- 207.504 Rate of tax; statement on face of written instrument; affidavit
- 207.505 Exemptions
- 207.506 Bankruptcy or insolvency proceedings; transfer to receivers
- 207.507 Documentary stamps; purchase, methods of affixation, cancellation
- 207.508 Preparation of stamps; duty of treasurer, use of tax meter machine
- 207.509 Revenue, disposition; credit to general fund
- 207.510 Tax to be paid only once; exemptions; new consideration
- 207.511 Recording, requirements; detachment of affidavit; use
- 207.512 Unlawful acts; penalty for violations
- 207.513 Effective date
- 207.551 Meanings of certain words and phrases
- 207.552 Definitions
- 207.553 Additional definitions
- 207.554 Plant rehabilitation district or industrial development district; establishment; number of parcels; filing; notice; hearing; finding and determination; district established by township; industrial property as part of industrial development district or plant rehabilitation district also part of tax increment district; termination; notice
- 207.555 Application for industrial exemption certificate; filing; contents; notice to assessing and taxing units; hearing; application fee
- 207.556 Application for industrial facilities exemption certificate; approval or disapproval; appeal; exception from eligible manufacturing personal property
- 207.557 Determination by commission; issuance of industrial facilities exemption certificate; notice of application; concurrence; effective date of certificate; mailing and filing of certificate; notice of refusal to issue certificate; resolutions approving or amending industrial facilities exemption certificate; completed application; error or mistake; failure to forward application, amended or transfer application, or request to revoke certificate; duties of commission
- 207.557a Cost of facility exceeding certain amount of state equalized value
- 207.558 Exemption of facility and certain persons from ad valorem taxes
- 207.559 Finding and determination in resolution approving application for certificate; valuation requiring separate finding and statement; compliance with certain requirements as condition to approval of application and granting of certificate; demolition, sale, or transfer of obsolete industrial property; certificate applicable to speculative building; procedural information; replacement facility; property owned or operated by casino; "casino" defined; issuance of certificates
- 207.560 Annual determination of value of facility
- 207.561 Industrial facility tax; payment; disbursements; allocation; receipt or retention of tax payment by local or intermediate school district; disposition of amount disbursed to local school district; facility located in renaissance zone; building or facility owned or operated by qualified start-up business; "qualified start-up business" defined
- 207.561a Facility subject to industrial facilities exemption certificate; exemption for eligible manufacturing personal property; extension; filing combined document; "eligible manufacturing personal property" and "eligible personal property" defined
- 207.562 Failure to pay tax applicable to personal property; seizure and sale of personal property; civil action; jeopardy assessment; disbursement
- 207.563 Tax applicable to real property as lien; automatic termination of exemption certificate; affidavit
- 207.564 Industrial facility tax; amount of tax; determination; "industrial personal property" defined; termination or revocation; reduction
- 207.564a Reduction of mills used to calculate tax under MCL 207.564(3); exception
- 207.564b Repealed. 1994, Act 266, Imd. Eff. July 6, 1994 Repealed 1994
- 207.565 Revocation of exemption certificate; request; grounds; notice; hearing; order; effective date; revocation of certificate issued for speculative building; reinstatement of certificate
- 207.566 Duration of industrial facilities exemption certificate; date of issuance of certificate of occupancy
- 207.566a Industrial facilities exemption certificate; provisions
- 207.567 Assessment of real and personal property comprising facility; notice of determination
- 207.568 Rules
- 207.569 Form and contents of exemption certificate
- 207.570 Appeal
- 207.571 Transfer and assignment of industrial facilities exemption certificate
- 207.572 Industrial facilities exemption certificate; requirements for approval and issuance; application for industrial facilities exemption certificate for eligible next Michigan business; written agreement required; remedy provision
- 207.601 Definitions
- 207.602 Approval of certificate; condition
- 207.603 Application for certificate; filing; form; contents; notice; hearing
- 207.604 Application for certificate; approval or disapproval
- 207.605 Certificate; determination prior to issuance; concurrence of department of commerce; effective date; mailing; filing; notice
- 207.606 Exemptions from ad valorem real and personal property taxes; determination, collection, assessment, and disbursement of commercial housing facilities tax; lien; waiver
- 207.607 Resolution approving application for certificate; finding; determination; statement; requirements
- 207.608 Assessor; determining value of new facility
- 207.609 Revocation of certificate; request; notice; hearing; order
- 207.610 Duration of certificate; date of issuance of certificate of occupancy
- 207.611 Assessor; determining assessment of real and personal property; information; notice
- 207.612 Rules
- 207.613 Form and contents of certificate
- 207.614 Appeal
- 207.615 Transfer and assignment of certificate; approval; notice; hearing
- 207.751 Definitions
- 207.752 Municipal excise tax on certain businesses; maximum rate; ordinance; question presented to voters; expiration of excise tax; initiative and referendum; limitation
- 207.752a Violation of MCL 168.1 to 168.992 applicable to petitions; penalties
- 207.753 Ordinance; required provisions
- 207.754 Administration and collection of excise tax; agreement with state treasurer; remittance to municipality; ordinance provisions; confidentiality of taxpayer information; violation; penalties
- 207.755 Excise tax levied in addition to other lawful taxes
- 207.756 Disposition and use of excise tax revenues
- 207.757 Entering into contract for lease of stadium or convention facility payable from excise tax revenues; conditions
- 207.758 Legislative intent
- 207.759 Repeal of MCL 141.851 to 141.855
Cl 1915, 4214 (Act 282 of 1905)
Cl 1915, 4215 (Act 282 of 1905)
Cl 1915, 4219 (Act 282 of 1905)
Cl 1915, 4223 (Act 282 of 1905)
Cl 1915, 4224 (Act 282 of 1905)
Cl 1915, 4227 (Act 282 of 1905)
Cl 1915, 4228 (Act 282 of 1905)
Cl 1915, 4229 (Act 282 of 1905)
Cl 1915, 4231 (Act 282 of 1905)
Cl 1915, 4232 (Act 282 of 1905)
Motor Carrier Fuel Tax Act (Act 119 of 1980)
- 207.211 Definitions
- 207.212 Motor carrier fuel tax; calculation; rate; quarterly return and tax payment; form; determining amount of motor fuel or alternative fuel consumed and average miles per gallon; presumption; remittance; filing returns and paying tax for other than quarterly periods; rate beginning January 1, 2017
- 207.212a International fuel tax agreement
- 207.213 Act inapplicable to certain commercial motor vehicles; applicability of international fuel tax agreement
- 207.214 Tax credit; refund; receipt required; false statement as misdemeanor; penalty
- 207.215 Motor carrier license; application; form and contents; affixing decal to cab; surety bond, cash, or securities; waiver of bond requirement; assignment or transfer of license and decals; replacement decals; duration of license and decals; ceasing to engage in business; notice of discontinuance
- 207.216 Refusing or neglecting to file quarterly report and pay tax; conference; revocation of license; notice; continuation of license; refusal to issue license; conditions; appeal
- 207.216a Administration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt; refund claim
- 207.217 Trip permit; fee; issuance; application
- 207.218 Leased commercial motor vehicle subject to act; lessor as motor carrier; exclusion by lessee of commercial motor vehicles from reports and liabilities; consolidated reports; primary liability; joint and several liability; limitation on aggregate taxes; international fuel tax agreement registration
- 207.219 Books, invoices, receipts, records, and papers of motor carrier, fuel supplier, or alternative fuel dealer; examination
- 207.220 Books, records, accounts, and papers of motor carrier; maintenance period
- 207.221 207.221
- 207.225 Violation as misdemeanor; penalty; revocation of license
- 207.226 Repealed. 1996, Act 584, Eff. Mar. 31, 1997 Repealed 1996
- 207.227 Operation of commercial motor vehicle in violation of act prohibited; exception
- 207.228 207.228
- 207.230 Employment of clerical assistants, examiners, and investigators; promulgation of rules; agreements with other states for cooperative audit of motor carriers' reports and returns
- 207.231 Enforcement of act
- 207.232 Disposition of money
- 207.233 Repealed. 1996, Act 584, Eff. Mar. 31, 1997 Repealed 1996
- 207.234 Short title
- 207.235 Repealed. 1996, Act 584, Eff. Mar. 31, 1997 Repealed 1996
- 207.236 Repealed. 1982, Act 441, Eff. Mar. 30, 1983 Repealed 1982
Airport Parking Tax Act (Act 248 of 1987)
State Real Estate Transfer Tax Act (Act 330 of 1993)
State Convention Facility Development Act (Act 106 of 1985)
- 207.621 Short title
- 207.622 Legislative finding
- 207.623 Definitions
- 207.624 Excise tax; rates; exemption
- 207.625 Excise tax; time and manner of collection; administration of tax
- 207.626 Tax cumulative
- 207.628 Convention facility development fund; creation; disposition of collections; use of fund; contract requirement; appropriation, transfer, and deposit of amount
- 207.629 Distribution from fund; transferee as qualified local governmental unit; distribution to certain building authorities; "qualified local governmental unit" defined; certain payments prohibited; "qualified city" defined; building authority as qualified local governmental unit
- 207.630 Distribution of money remaining in fund; priority; substance abuse treatment; quarterly distributions
- 207.631 Refunding bonds, obligations, or other evidences of indebtedness; purposes for issuance; dedication of tax distributions from convention facility development fund; determination by state treasurer; effect of unlawful expenditure
- 207.632 Transmitting payment to trustee or trustees for bonds, obligations, other evidences of indebtedness, or payments under a public-private arrangement; prohibition; exception
- 207.633 When pledge effective, valid, and binding; lien of pledge; filing or recording of instrument creating pledge; construction of section
- 207.634 Bonds, obligations, or other evidences of indebtedness not debt, liability, or obligation of state; payment or refunding; statement
- 207.635 State pledge and agreement; construction of section
- 207.636 Liberal construction
- 207.637 Powers cumulative
- 207.638 Annual appropriation
- 207.639 Effective date of excise tax
- 207.640 Levy of tax; time period
Commercial Redevelopment Act (Act 255 of 1978)
Technology Park Development Act (Act 385 of 1984)
Neighborhood Enterprise Zone Act (Act 147 of 1992)
- 207.771 Short title
- 207.772 Definitions
- 207.772a Inflation rate adjustment
- 207.773 Neighborhood enterprise zone; designation by resolution; notice; finding of consistency; statement; housing inspection ordinance; public hearing; determining true cash value; limitations on total acreage; amendment or repeal of resolution; designation in obsolete property rehabilitation district
- 207.774 Neighborhood enterprise zone certificate; application; filing; manner and form; contents; effective date of certificate; conditions
- 207.775 Neighborhood enterprise zone certificate; application; approval; forwarding to qualified assessing authority
- 207.776 Homestead facility or new or rehabilitated facility; determination of compliance with act; issuance and filing of certificate; maintenance of record; notice of refusal
- 207.777 Neighborhood enterprise zone certificate; requirements for issuance
- 207.778 Neighborhood enterprise zone certificate; form and contents
- 207.779 Neighborhood enterprise zone tax; exemption from ad valorem real property taxes; determination of amount; payment; disbursement; distribution to intermediate school districts; payment to state treasury; tax as lien; continuance of certificate; condition; collection as delinquent tax; facility located in renaissance zone
- 207.780 Neighborhood enterprise zone certificate; effective date; filing; affidavit of occupancy by owner as principal residence
- 207.781 Revocation, expiration, or extension of certificate; rescission of revocation
- 207.782 Duration of certificate
- 207.783 Determination of assessed valuation of property benefiting from certificate and ad valorem property tax that would have been paid; notice
- 207.784 Repealed. 2017, Act 44, Imd. Eff. June 7, 2017 Repealed 2017
- 207.785 Repealed. 2008, Act 284, Imd. Eff. Sept. 29, 2008 Repealed 2008
- 207.786 Rules; report
- 207.787 Repealed. 2001, Act 217, Imd. Eff. Dec. 28, 2001 Repealed 2001
Michigan Economic Growth Authority Act (Act 24 of 1995)
Michigan Next Energy Authority Act (Act 593 of 2002)
Commercial Rehabilitation Act (Act 210 of 2005)
Attainable Housing Facilities Act (Act 236 of 2022)
Residential Housing Facilities Act (Act 237 of 2022)
Motor Fuel Tax Act (Act 403 of 2000)
- 207.1001 Short title
- 207.1002 Definitions; A to E
- 207.1003 Definitions; F to I
- 207.1004 Definitions; K to P
- 207.1005 Definitions; R to S
- 207.1006 Definitions; T to W
- 207.1008 Tax on motor fuel; rates; collection or payment; exception; manner and time; imposition of rate on net gallons; legislative intent; bills of lading and invoices; identification of blended product and correct fuel product code; terminal operator license; requirements; notice; presumption
- 207.1010 Repealed. 2021, Act 124, Imd. Eff. Dec. 17, 2021 Repealed 2021
- 207.1012 Imposition on nonexempt end user; joint and several liability
- 207.1014 Tax remittance by electronic funds transfer; deduction for quantity of gas removed by supplier; payment or credit
- 207.1016 Tax credit by supplier in amount uncollected from purchaser; notice; rules; report; identification; limitation; additional credit; remittance
- 207.1020 Motor fuel blended with untaxed products or materials; tax; applicable rate; remittance
- 207.1022 Tax on gasoline, diesel fuel, and alternative fuel in lieu of other taxes
- 207.1024 Sale, delivery, use, possession, or storage of motor fuel; prohibition; exceptions; violation as misdemeanor
- 207.1026 Presumption as to use or consumption of motor fuel on public roads or highways
- 207.1028 Tax on sale or use of motor fuel; measurement by gross gallons; time; measurement on net gallons sold by supplier through terminal as 1-time option
- 207.1030 Tax exemption
- 207.1032 Use of motor fuel for nontaxable purpose; refund
- 207.1033 Use of motor fuel for nonhighway purposes; refund not applicable for snowmobile, off-road vehicle, or certain vessel
- 207.1034 Government owned, leased, or operated vehicle; refund or deduction on gasoline or diesel fuel sold tax-free
- 207.1035 School bus owned, operated, or leased by educational institution; refund or deduction on gasoline or diesel fuel sold tax-free
- 207.1036 Tax refund on motor fuel acquired by licensed exporter
- 207.1037 Tax refund on motor fuel exported out of bulk plant in tank wagon; tax refund or deduction on tax-free K-1 kerosene sold through blocked pump
- 207.1038 Repealed. 2015, Act 176, Eff. Jan. 1, 2017 Repealed 2015
- 207.1039 Tax refund on motor fuel or leaded racing fuel used in husbandry implement or other nonhighway purpose
- 207.1040 Tax refund on contaminated, lost, or destroyed motor fuel or alternative fuel; exception
- 207.1041 Tax refund on gasoline used in community action agency vehicle
- 207.1042 Tax refund on diesel fuel used for motor bus
- 207.1043 Tax deduction for stored motor fuel exported by transport truck
- 207.1044 Tax refund on motor fuel consumed for exempt use
- 207.1045 Tax refund for common fuel supply tank propelling vehicle and operating attached equipment
- 207.1047 Tax refund; time of filing
- 207.1048 Refund claim; requirements; filing date; investigation; deduction in lieu of refund; interest
- 207.1051 False statement; violation as misdemeanor; penalty
- 207.1053 License required; application; form; information; current licenses; license for more than 1 business activity; person licensed as supplier; violation; penalty
- 207.1055 License application; investigation; occasional importer's license or bonded importer's license
- 207.1056 Fingerprints
- 207.1057 Financial statements
- 207.1058 Surety bond or cash deposit
- 207.1059 New or increased amount of bond or cash deposit
- 207.1060 Filing new bond; circumstances; release of previous bond; reduced or disposed cash deposit
- 207.1061 Release from bond or cash deposit
- 207.1062 Denial of license application
- 207.1063 Issuance of license
- 207.1064 Transfer of license; prohibition
- 207.1065 Discontinuance, sale, or transfer of business; notice
- 207.1066 Final report and payment due
- 207.1067 Noncompliance; suspension or revocation of license
- 207.1068 Report or statement requirements
- 207.1069 Forms development
- 207.1070 Supplier's license; fee; monthly report; violation as misdemeanor
- 207.1071 Tax remittance by supplier
- 207.1072 Treatment of removals by licensed supplier; election
- 207.1073 Permissive supplier
- 207.1074 Collection of tax from purchaser; election
- 207.1075 Purchaser's election; evidence of financial responsibility or bonding requirements; revocation of election; alternative; appeal
- 207.1076 Sale of motor fuel by bonded or occasional importer; license requirements
- 207.1077 Licensed occasional or bonded importer; reporting requirements; waiver; violation as misdemeanor
- 207.1078 Tax liability for motor fuel imported from another country
- 207.1079 Diversions into state of imported motor fuel; tax reporting and payment; agreement permitting supplier to assume importer's liability
- 207.1080 Time period for tax payment on motor fuel imported from another country; precollected tax; importation of undyed motor fuel; penalty
- 207.1081 Diversion of fuel from out-of-state to in-state by unlicensed importer; importer required to pay tax; terms and conditions; agreement permitting supplier to assume importer's liability
- 207.1082 Licensure as tank wagon operator-importer
- 207.1083 Terminal operator's license
- 207.1084 Tax liability of terminal operator
- 207.1085 Exportation of motor fuel; requirements; violation; penalty; exemption
- 207.1086 Exporter license; requirements; fee; report
- 207.1087 Exporter required to pay tax; fuel diversion number; terms and conditions of payment and notice; agreement permitting supplier to assume exporter's liability; tax refund and credit
- 207.1088 Failure or late filing of report or tax remittance; payment requirements; penalties and interest
- 207.1089 Transporter's license; fee; report; failure to submit report; penalty; waiver; importation of undyed motor fuel
- 207.1090 207.1090
- 207.1092 Retail marine diesel dealer license; fee; filing; report; payment date; waiver
- 207.1093 Blender's license; fee; filing; report; waiver
- 207.1094 Aviation fuel
- 207.1098 Transportation of gasoline or diesel fuel by pipeline or marine vessel; report
- 207.1099 Cross-border movement of motor fuel; compact
- 207.1101 Manually-prepared shipping paper as substitute for machine-generated
- 207.1102 Shipping paper; carrying and producing copy
- 207.1103 Shipping paper; notice requirements
- 207.1104 Acquisition of undyed motor fuel or taxes unpaid; conditions; compliance; violation
- 207.1105 Delivery of fuel; shipping paper provided or placed in receptacle; violation
- 207.1106 Retention of shipping paper
- 207.1107 Delivery of motor fuel without shipping paper; acceptance prohibited
- 207.1108 Violation of shipping paper requirements as honest error; relief; coordination for operation of common telephone diversion verification number assignment system
- 207.1109 Reliance by person issuing shipping paper on certain representations; tax liability
- 207.1110 Misleading statement imprinted on shipping paper; prohibition; violation
- 207.1111 Shipping paper tamper-resistant standards; rules
- 207.1112 Sale or removal of dyed diesel fuel; notice
- 207.1113 Dyed kerosene; notice
- 207.1114 Diversion of motor fuel from destination on shipping paper; rebuttable presumption
- 207.1115 Display of person's name and license number; letters and figures
- 207.1116 Transportation of motor fuel without shipping paper; violation
- 207.1121 Dyed diesel fuel or other exempt fuel; use
- 207.1122 Dyed diesel fuel; use in motor vehicle on public roads or highways; exception; penalty
- 207.1123 Alteration of strength or composition of dye or marker; possession, sale, or purchase of dye removal equipment
- 207.1124 Repealed. 2006, Act 287, Imd. Eff. July 20, 2006 Repealed 2006
- 207.1125 Metering equipment; requirements
- 207.1126 Failure to collect or timely remit tax
- 207.1127 False or fraudulent return; amount evaded
- 207.1128 Liability of officer, employee, or agent of corporation
- 207.1129 Violation of shipping paper requirements; presumptive evidence; violation of meter tampering provisions; impoundment, seizure, sale, and forfeiture; request to drive vehicle to impound lot
- 207.1130 Seizure; inventory statement; hearing; forfeiture; appeal to circuit court; agreement to sell fuel; public sale
- 207.1131 Determination of shipping paper violation; inspection
- 207.1132 Supervision or operation of weigh stations or other inspection points; qualified persons
- 207.1133 Audit and examination of records, books, papers, and equipment; sampling inspections; availability to department
- 207.1134 Refusal to allow inspection or audit
- 207.1136 Violation of act; penalty
- 207.1141 Tax belonging to state; failure to make payment or to defraud as embezzlement; penalty
- 207.1142 Motor fuel tax evasion prevention fund; creation; disposition
- 207.1143 Deposit of money in state treasury; credit
- 207.1144 Exchange of information
- 207.1145 Administration of taxes
- 207.1146 Filing date
- 207.1147 Report on dyed diesel fuel reporting
- 207.1148 Rules
- 207.1149 Tax credit; ineligibility
- 207.1151 Definitions
- 207.1152 Tax on alternative fuel
- 207.1153 Alternative fuel dealer or alternative fuel commercial user; license required; application; fee; licensing and bonding requirements
- 207.1154 Filing of report and payment of tax by alternative fuel dealer or alternative fuel commercial user; filing of report and payment of tax by person other than alternative fuel dealer or alternative fuel commercial user; effect of nonpayment of tax
- 207.1155 Person consuming alternative fuel for other than operating motor vehicle on roads or highways; eligibility for refund; tax exemption; purchaser to be provided with invoice or receipt; listing price in plain view; failure to pay tax
- 207.1161 Outstanding bonds issued by Mackinac bridge authority; payment of principal, interest, and costs
- 207.1162 Mackinac bridge tolls; reduction
- 207.1163 Mackinac bridge bond indebtedness; advances
- 207.1164 East-west interstate route in Upper Peninsula; matching funds
- 207.1169 Repeal of MCL 207.101 to 207.202
- 207.1170 Effective date
Chapter 208 — Business Tax99 sections
Michigan Business Tax Act (Act 36 of 2007)
- 208.1101 Short title; legislative intent
- 208.1103 Terms; meanings and references
- 208.1105 Definitions; "B"
- 208.1107 Definitions; C, D
- 208.1109 Definitions; E and F
- 208.1111 Definitions; G to O
- 208.1113 Definitions; P and R
- 208.1115 Definitions; "S"
- 208.1117 Definitions; T, U
- 208.1200 Taxpayer; nexus to state; "actively solicits" and "physical presence" defined
- 208.1201 Business income tax; imposition; adjustments; "book-tax difference," "qualifying asset," and "business loss" defined; residential rental units; definitions
- 208.1203 Modified gross receipts tax; levy; imposition; "modified gross receipts tax base" explained; deduction; remittance; residential rental units; definitions
- 208.1207 Tax exemptions; farmers' cooperative corporation; foreign person subject to tax; calculation of business income tax base; definitions
- 208.1235 Insurance companies; tax payment; determination; direct premiums; exceptions; tax in lieu of privilege or franchise fees or taxes; nonapplicability of tax to MCL 500.4601 to 500.4673 and MCL 500.4701 to 500.4747
- 208.1237 Insurance company; tax credit; amounts; use of assessments from preceding tax year; payments to Michigan automobile insurance placement facility attributable to assigned claims plan
- 208.1239 Insurance company; tax credit equal to 65%
- 208.1241 Insurance company subject to worker's disability compensation act of 1969; tax credit; amount; refund in excess of tax liability
- 208.1243 Insurance company; tax; imposition; tax year as calendar year; filing annual return; calculation of estimated payment; disclosure of tax return
- 208.1261 Definitions
- 208.1263 Financial institution subject to franchise tax; nexus
- 208.1265 Financial institution; tax base; net capital; computation; determination; unitary business group of financial institutions; change in organization; combination of financial institutions
- 208.1267 Financial institution; tax base; allocation within state; apportionment within and outside state; circumstances; gross business factor; election to continue apportionment of tax within and outside state
- 208.1269 Financial institution; gross business
- 208.1281 Annual surcharge; imposition; levy; "Michigan personal income" defined; limitation on amount; applicability; administration, collection, and enforcement
- 208.1301 Tax base; apportionment; allocation; taxpayer subject to tax in another state; circumstances
- 208.1303 Sales factor; calculation
- 208.1305 Taxpayer; determination of sales
- 208.1307 Spun off corporation; calculation of sales factor; election; definitions
- 208.1309 Apportionment; petition; alternate method; rebuttable presumption that apportionment provisions fairly represent business activity; return or amended return not considered as petition
- 208.1311 Receipts; source
- 208.1400 Taxpayer; scope
- 208.1401 Application of unused carryforward
- 208.1403 Allowable total combined credit; limitation; tax credit; payments by professional employer organization; calculation; tax year in which negative credit is calculated; credit claimed under MCL 208.1405; taxpayer engaged in furnishing electric and gas utility service
- 208.1405 Taxpayer's research and development expenses; tax credit; limitation; definition
- 208.1407 Eligible contribution made by qualified taxpayer; tax credit; application; criteria for review of application; certificate; issuance; contents; limitation on credits granted; agreement requiring compliance with application provisions; refund of excess credit; definitions
- 208.1409 Infield renovation, grandstand and infrastructure upgrades, and other construction upgrades; tax credit; limitations; additional credit; capital expenditures; definitions
- 208.1410 Tax credit; "eligible taxpayer" defined
- 208.1410a Tax credit; "eligible taxpayer" defined
- 208.1411 Tax credit; gross receipts greater than $350,000.00 but less than $700,000.00
- 208.1413 Tax credit; certain eligible personal property, eligible telephone personal property, and eligible natural gas pipeline property; filing; refund; definitions
- 208.1415 Qualified start-up business without business income for 2 consecutive years; tax credit; total number of years tax credit allowed; taxpayer without business activity in this state; compensation, directors' fees, or distributive shares; limitation; definitions
- 208.1417 Taxpayer with gross receipts not exceeding $20,000,000.00 and certain adjusted business income; disqualification; determination of reduction percentage; tax credit; reduced credit; fraction; filing and payment of tax; inclusion of compensation paid by professional employer organization to officers of client and employees; definitions
- 208.1419 Tax voucher certificate; use; total amount; limitation; approval; application to Michigan early stage venture investment corporation; determination of eligibility; attachment of certificate and forms to annual return; payment of tax liability; transfer; use of excess amount; issuance of separate replacement tax voucher certificate; definitions
- 208.1421 Taxpayer not subject to MCL 206.1 to 206.532; tax credit; charitable contributions; limitation; refund; definitions
- 208.1422 Taxpayer making charitable contributions; tax credit; limitation; refund
- 208.1423 Taxpayer subject to worker's disability compensation act of 1969; tax credit; additional credit; refund
- 208.1425 Contribution to endowment fund of community foundation or education foundation; tax credit
- 208.1426 Contributions to reserve fund of fiduciary organization under the individual or family development account program act; tax credit; carrying forward excess credit; limitation; definitions
- 208.1427 Contribution to shelter for homeless persons, food kitchen, food bank, or other entity; tax credit
- 208.1429 Taxpayer certified under Michigan next energy authority act; tax credit; definitions
- 208.1430 Facility developing and manufacturing photovoltaic technology; tax credit
- 208.1431 Business authorized under Michigan economic growth authority; tax credit; amount; certificate; attachment to annual return; statement; number of years; refund; effect of failure to meet requirements or removal of new jobs from state; statement as to number of new jobs created in state; limitation on total number of credits claimed in the first year; definitions
- 208.1431a Tax credit; amount; percentage of qualified supplier's or customer's payroll attributable to employees performing qualified new jobs; determination by Michigan economic growth authority; certificate; issuance; contents; failure to meet requirements or conditions; when credit may be taken; definitions
- 208.1431b Agreement with person or group of persons; tax credit; factors to be considered by Michigan economic growth authority; contents of agreement; amount of credit; issuance of certificate of designation; statement; definitions
- 208.1431c Designation as anchor companies; tax credit; certification by Michigan economic growth authority; disclosure to legislature; contents of certificate; failure to meet requirements or conditions; disposition of excess credit; definitions
- 208.1432 Agreement to manufacture polycrystalline silicon; tax credit; certificate; definitions
- 208.1432a Tax years beginning after December 31, 2011 and before January 1, 2016; tax credit; electricity; "qualified consumption of electricity" defined
- 208.1432b Tax years beginning after December 31, 2015 and before January 1, 2022; tax credit; "qualified consumption of electricity" defined
- 208.1432c For 2022 tax year; tax credit; "qualified consumption of electricity" defined
- 208.1432d For 2023 tax year; tax credit; electricity; "qualified consumption of electricity" defined
- 208.1433 Business located in renaissance zone; tax credit; tax liability attributable to illegal activity; duration of credit; refund; employment or compensation to state employee member of state administrative board or renaissance zone review board prohibited; filing of annual return; "taxpayer" defined; business activity related to casino; definitions
- 208.1434 Tax credits or voucher certificates to stimulate domestic commercialization and affordability of high-power energy batteries; authority for Michigan economic growth authority to enter agreements; limitations; allowable credit; review board; specifications; issuance of certificate to taxpayer; definitions
- 208.1435 Rehabilitation of historic resource; tax credit; definitions
- 208.1437 Qualified taxpayer with unused credits or preapproval letter; taxpayer not receiving certificate of completion; tax credit; project $2,000,000.00 or less; project more than $2,000,000.00 but $10,000,000.00 or less; project more than $10,000,000.00; application to Michigan economic growth authority; functionally obsolete property; approval of projects; limitations; multiphase project; documentation of completed project; addition of personal property; credit assignment; designation as urban development area project; professional sports stadiums; casinos; landfills; report; total credits; definitions
- 208.1439 Qualified low-grade hematite consumed in industrial or manufacturing process; tax credit; definitions
- 208.1441 Michigan entrepreneurial credit; conditions; definitions
- 208.1445 Taxpayer as new motor vehicle dealer; tax credit; "new motor vehicle inventory" defined
- 208.1446 Ownership, operation, or control of exhibition open to public; tax credit
- 208.1447 Tax credit equal to 1.0% of taxpayer's compensation; "eligible taxpayer" defined
- 208.1449 Tax credit equal to 0.125% of taxpayer's compensation
- 208.1450 Research and development of qualified technology; tax credit; definitions
- 208.1450a Tax credit under section 34 of former 1975 PA 228; tax credit under MCL 208.1450; tax credit under MCL 208.1405
- 208.1451 Tax credit; excess amount; refund prohibited; definitions
- 208.1453 Private equity fund manager; tax credit; definitions
- 208.1455 Michigan film office; agreement with eligible production company; tax credit; requirements; application; form; fee; considerations; determination of compliance with terms of agreement; issuance of postproduction certificate of completion; confidentiality of information, records, or other data; availability of semiannual report on website; assignment of credit; submission of fraudulent or false information; annual report; definitions
- 208.1457 Qualified film and digital media infrastructure project; tax credit
- 208.1459 Eligible production company; tax credit
- 208.1460 Service station owner; conversion or creation of fuel delivery systems to provide E85 fuel or qualified biodiesel blends; tax exemption; definitions
- 208.1461 Tax credit by taxpayer other than regulated utility
- 208.1471 Dealer, distributor, manufacturer, or seller of cigarettes or tobacco products; tax credit
- 208.1500 Taxpayer with certificated credit or unused carryforward
- 208.1501 Estimated return and payment
- 208.1503 Computation of tax for portion of year
- 208.1505 Annual or final return; date of filing; extension
- 208.1507 Return; filing; true and correct copy; amended return
- 208.1508 Overpayment of tax; filing claim for refund; limitation; assessment; appropriation
- 208.1509 Information return required by internal revenue code; filing required
- 208.1510 Issuance of certificate of completion, assignment certificate, or component completion certificate or certificate of completed rehabilitation, assignment certificate, or reassignment certificate; refundable credit; refundable voucher certificate; assignment or reassignment of tax credit
- 208.1511 Unitary business group; filing
- 208.1512 Disregarded entity; classification; filing amended return; treatment as person separate from owner
- 208.1513 Administration of tax; rules; forms; preparation and publication of statistics
- 208.1515 Distribution to school aid fund; deposit of balance to general fund; reduction; deposit after 2010-2011 fiscal year; "United States consumer price index" defined
- 208.1517 Implementation of act; appropriation; carrying forward unexpended funds
- 208.1519 Severability of provisions
- 208.1601 Repealed. 2023, Act 120, Imd. Eff. Sept. 13, 2023 Repealed 2023
Chapter 211 — Taxation of Real and Personal Property488 sections
- 211.181 Taxation of lessees or users of tax-exempt real property; business conducted for profit; exceptions
- 211.181a Real and personal property of qualified start-up business; exemption from tax; "qualified start-up business" defined
- 211.182 Assessment and collection; delinquent taxes
- 211.191 Taxation of exempt property when not being used for purpose for which exemption granted
- 211.251 Definitions
- 211.252 Tax rates in certain municipal school districts
- 211.253 Findings of commission; conclusiveness
- 211.254 Additional tax rate; levy by board of education
- 211.255 Rules and regulations by state treasurer
- 211.256 Supplementary order of commission; retroactive effect
- 211.371 Withholding certain land from sale; notice to state treasurer; “department” defined
- 211.372 Withholding certain land from sale; conveyance to grantees; delinquent taxes and special assessments; payment and certification; liens
- 211.373 Withholding certain lands from sale; taxes and special assessments subsequently assessed rejected by state treasurer and reassessed
- 211.374 Withholding certain lands from sale; payment of valid taxes and special assessments when interest acquired by state; approval
- 211.375 Appropriation
- 211.381 Payment of taxes and/or special assessments erroneously assessed; assumpsit against owner
- 211.391 Drain taxes; extension of time of payment
- 211.392 Repealed. 1958, Act 77, Eff. Sept. 13, 1958 Repealed 1958
- 211.393 Delinquent drain taxes or highway assessments; installments; remittance of accrued interest and penalties; interest
- 211.394 Extended taxes or assessments deemed lien on property
- 211.395 Effect of act on existing rights and liabilities
- 211.401 Definitions
- 211.402 Municipal bonds and obligations; Home Owners Loan bonds and coupons; acceptance in payment of taxes
- 211.403 Assessment district bonds and obligations; Home Owners Loan bonds and coupons; acceptance in payment of special assessments
- 211.403a Resolution authorizing receipt terms; restrictions; conditions
- 211.404 Resolution; filing of certified copy
- 211.405 State bids and tax lands included in act
- 211.406 Tax collecting officers; duties; cancellation of bonds and obligations
- 211.421 Lands sold for delinquent taxes and drain assessments; purchase by governmental units
- 211.452 Purchase price refund; circumstances authorizing
- 211.453 Unrecorded deed; cancellation; release of recorded deed, recording
- 211.454 Cancellation deed to state; certificate of error; recording; tax liens and state bids restored
- 211.511 Waste injunction; township treasurer; duties; order of authorized tribunal
- 211.531 Collection process; irregularities; voluntary tax payment; officers not liable
- 211.532 Collection process; irregularities; voluntary payment; officer to account
- 211.621 Definitions
- 211.622 Specific tax on mining property before production of ore or construction of plants
- 211.623 Specific tax on mining property after production of ore; determination of mine value; “lower lake price” defined
- 211.624 Minimum specific tax; entering land descriptions on separate roll; spreading and collecting specific tax; return and sale of property for nonpayment of taxes; valuation; property located in more than 1 township; distribution and use of sums collected; specific tax in lieu of ad valorem tax; determining proportion for disbursement and attribution of taxes; payment
- 211.625 Purpose of act
- 211.626 Appropriation; purpose
- 211.641 Sale and conveyance of certain tax lands; deposit of funds
- 211.651 Authorizing sale of certain property located in slum area acquired and held by municipalities; certain limitations, removal
- 211.691 Personal property taxes; jeopardy assessment
- 211.692 Personal property taxes; jeopardy assessment affidavit, contents
- 211.693 Affidavit; filing; notice to taxpayer
- 211.694 Acceleration of due date of tax; lien; collection of tax
- 211.695 Jeopardy assessment tax rate; collection of tax; discharge of affidavit
- 211.696 Personal property tax; repayment of excess; collection of unpaid regular tax
- 211.697 Treasurer; diligence; liability for uncollected taxes
- 211.711 Charitable or religious organizations; reconveyance of property sold for taxes; effect
- 211.731 Agreement for assessment and collection of taxes; administration; definitions
- 211.741 Notice of hearings in special assessment proceedings; service on owners or parties appearing on last local tax assessment records; statement that appearance and protest at hearing required for appeal; personal appearance; filing appearance or protest by letter; record of parties appearing to protest
- 211.742 Tax assessment records; filing of names; changes of names and addresses
- 211.743 Notice of hearings; mailing
- 211.744 Invalidation of assessment; reassessment
- 211.745 Notice of hearings; validation of previously held hearings
- 211.746 Statement of right to file written appeal
- 211.761 Definitions
- 211.762 Deferment of special assessments on homesteads; partial payments; conveyance or transfer of or contract to sell homestead; termination of deferment; interest charge; notice
- 211.763 Deferment of special assessments on homesteads; eligibility; limitation on household income; gross amount of special assessment; maximum dollar amount of household income; adjustment; reacquisition of property purchased through tax sale; land contract as special assessment; borrowing money from lending institution to pay special assessment; repayment from special revolving fund; lien
- 211.764 Application for deferment; affidavit form; signature; contents; consent of mortgagee or land contract vendor; filing
- 211.765 Examination of affidavit by local assessing officer; inspections, investigations, and surveys; compelling information; decision; notice; finality
- 211.766 Payment of special assessment by department to indemnify local special assessment districts; lien; notice to county treasurer; record; delinquent tax roll requirements; distribution of amount received from department; notation on current tax roll
- 211.767 Duties of city, township, or village treasurer; collection of special assessments
- 211.768 Termination of deferment; collection procedures; collection fees, interest, penalties, and other charges inapplicable; amount of lien for deferred special assessments
- 211.768a Payment of deferred special assessments; interest; notice; lien to include interest; refund; reapplication for reinstitution of previously deferred special assessment
- 211.769 Reimbursement of department for sums advanced
- 211.770 Special revolving fund
- 211.801 Reimbursing local units of government for taxes lost due to establishment of certain lands as national parks; formula; statement of payments; review; appropriation
The General Property Tax Act (Act 206 of 1893)
- 211.1 Property subject to taxation
- 211.1a Short title; general property tax act
- 211.2 Real property; definition; determination of taxable status; acquisition for public purposes by purchase or condemnation; responsibilities of parties in real estate transaction; “levy date” defined
- 211.2a Mobile home as real property; assessment; exclusions; “travel trailer” and “camping trailer” defined
- 211.3 Real property; parties assessable; persons treated as owner; property of deceased persons
- 211.4 Real property; licensed homesteads; part-paid state lands; assessment; contents
- 211.5 Real property; assessment of corporate realty
- 211.6 Real property; tenants in common; assessment of undivided interests
- 211.6a Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012 Repealed 2012
- 211.6b Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012 Repealed 2012
- 211.7 Federal property
- 211.7a Definitions; exemption affidavit; mailing; return; notice of availability; failure to send or receive exemption affidavit; payment to local unit required to mail exemption affidavits; reimbursement claim for expenses
- 211.7aa Exemption of real property leased, loaned, or otherwise made available to municipal water authority
- 211.7b Exemption of real property used and owned as homestead by disabled veteran or surviving spouse; filing and inspection of application; cancellation of taxes; local taxing unit to bear loss; proration of exemption for partial year; definitions
- 211.7bb Tax exemption for nursery stock seasonal protection unit; definition
- 211.7c Continuation of exemption granted under MCL 211.7b; rescission or subsequent denial of exemption
- 211.7cc Principal residence; exemption from tax levied by local school district for school operating purposes; procedures; 2020 deadline extension; exception for temporary absence due to damage or destruction; definitions
- 211.7d Housing exemption for elderly or disabled families; definitions
- 211.7dd Definitions
- 211.7e Deciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed
- 211.7ee Qualified agricultural property exemption from tax levied by local school district for school operating purposes; procedures
- 211.7f Repealed. 1973, Act 20, Eff. Dec. 31, 1973 Repealed 1973
- 211.7ff Real and personal property located in renaissance zone; applicability to eligible data center property; definitions
- 211.7g Seawall, jetty, groin, dike, or other structure
- 211.7gg Property held by land bank fast track authority; exemption from taxes; definitions
- 211.7h Definitions; application for solar, wind, or water energy tax exemption certificate; filing; form; concurrent applications; findings and approval of department of commerce; issuance and effective date of certificate; valuation of covered energy conservation device exempt from property taxes; statement of total acquisition cost; sending certificate or notification of refusal; revocation of certificate; notification; appeal; issuance of new certificate prohibited; necessity of obtaining construction permit; effective date of section
- 211.7hh Qualified start-up business; exemption from tax
- 211.7i “Existing facility” defined; tax exemption for increased value of existing facility
- 211.7ii Tax exemption for property used by innovations center in certified technology park
- 211.7j Tax exemption for new or existing facility for which commercial housing facilities exemption certificate issued
- 211.7jj Federally-qualified health center; tax exemption; definition
- 211.7k Tax exemption for facility for which industrial facilities exemption certificate issued
- 211.7kk Eligible nonprofit housing property; tax exemptions; duration; definitions
- 211.7l State property
- 211.7m Property owned or being acquired by county, township, city, village, school district, or political subdivision; parks
- 211.7mm Charitable nonprofit housing organization; real and personal property used for retail store; exemption; definitions
- 211.7n Nonprofit theater, library, educational, or scientific institution; nonprofit organization fostering development of literature, music, painting, or sculpture
- 211.7nn Supporting housing property; tax exemption; rescission; "supportive housing property" defined
- 211.7o Nonprofit charitable institution; exemption; definitions
- 211.7oo Low grade iron ore and low grade iron ore mining property; tax exemption
- 211.7p Memorial homes or posts
- 211.7pp Mineral and right, claim, lease, or option; tax exemption; shaft, incline, adit, or value of overburden stripping at open mine; tax exemption; "mineral" and "open mine" defined
- 211.7q Boy or girl scout or camp fire girls organization; 4-H club or foundation; young men's or young women's Christian association; exemption; limitation; waiver of residence requirement
- 211.7qq Mineral-producing property; tax exemption; "mineral-producing property" and "mineral severance tax" defined
- 211.7r Certain clinics
- 211.7s Houses of public worship; parsonage
- 211.7ss New construction on development property; tax exemption under MCL 380.1211; filing of affidavit; determination by assessor; rescission of exemption; failure to file rescission; penalty; appeal; denial or modification of existing exemption by assessor; erroneous granting of exemption; withdrawal; issuance of corrected tax bill; definitions
- 211.7t Burial grounds; rights of burial; tombs and monuments
- 211.7tt Real and personal property owned by eligible economic development group; tax exemption; adoption of resolution by local tax collecting unit; notification to assessor and legislative body; determination by state tax commission; approval of resolution; election to withdraw mills levied by county; filing copy of resolution; report; "eligible economic development group" defined
- 211.7u Principal residence of persons in poverty; exemption from taxation; applicability of section to property of corporation; eligibility for exemption; application; policy and guidelines to be used by local assessing unit; duties of board of review; exemption by resolution and without application for certain tax years; appeal of property assessment; audit program; "principal residence" defined
- 211.7uu Act inapplicable to nonprofit street railway
- 211.7v Property of certain corporations and railroads
- 211.7vv Transitional qualified forest property; tax exemption; property subject to tax under transitional qualified forest property specific tax act; definition
- 211.7w Property of agricultural society used primarily for fair purposes
- 211.7ww Aquaculture production facility or hydroponics production facility; tax exemption; definitions
- 211.7x Parks; monument ground or armory; property leased by nonprofit corporation to state
- 211.7xx Public bridge facility exemption; definitions
- 211.7y Landing area; description of approach clear zones and transitional surface areas in statement; standards; certification
- 211.7z Property used primarily for public school or other educational purposes; parent cooperative preschools
- 211.8 Personal property; scope
- 211.8a Qualified personal property of qualified business; availability for use by another person; assessment to user; statements; filing; copies; examination of books and records; additions to statement; definitions; requirements of nonprofit organization not affected
- 211.8b Personal property located on real property; taxable value
- 211.8c Daily rental property; assessment; conditions; audit; personal property; definitions
- 211.9 Personal property exempt from taxation; real property; definitions
- 211.9a Repealed. 1985, Act 147, Imd. Eff. Nov. 12, 1985 Repealed 1985
- 211.9b Special tool; exemption from taxation; definitions
- 211.9c Exemption of personal property from tax collection; “heavy earth moving equipment” and “inventory” defined
- 211.9d Computer software exempt from taxation; construction of section; “computer software” defined
- 211.9e Intangible personal property exempt from taxes collected; effect of section on taxable status of computer software
- 211.9f Personal property of business; resolution; tax exemption; duration; continuation; determination by state tax commission; adoption of resolution by Next Michigan development corporation; written agreement; exemption for eligible manufacturing personal property; delivery of combined document; definitions
- 211.9g Area designated as rural enterprise community; exemption of personal property that is component part of natural gas distribution system
- 211.9i Alternative energy personal property; exemption from tax
- 211.9j Tax exemption for property used by qualified high-technology business in innovations center
- 211.9k Industrial personal property or commercial personal property; tax exemption
- 211.9m Qualified new personal property; exemption; combined document; requirements; denial of claim; books and records; fraudulent claim; definitions
- 211.9n Qualified previously existing personal property; exemption; combined document; requirements; denial of claim; books and records; fraudulent claim; definitions
- 211.9o Eligible personal property; exemption; statement; books and records; audit program; filing rescission and statement if property no longer eligible; denial of claim for exemption; fraudulent claim; penalties; definitions
- 211.9p Qualified heavy equipment rental personal property; exemption; annual filing of statement; requirements; denial of claim; books and records; fraudulent claim; definitions
- 211.10 Annual assessment of property
- 211.10a Assessment rolls and appraisal cards; inspection and copying
- 211.10b Repealed. 1954, Act 118, Eff. Aug. 13, 1954 Repealed 1954
- 211.10c State assessor's board; creation; appointment, qualifications, and terms of members; expenses; training courses; examinations; conducting business at public meeting; notice; writings available to public
- 211.10d Annual assessment by certified assessor; training or test; establishment and supervision of school of assessment practices; examination; conditional 6-month certification; certification upon completion of qualifications; assessment if certified assessor unavailable; cost of preparing rolls; certification of assessment roll; cost of training; misdemeanor; rules; certification of director of county tax or equalization department; conditional extensions; vacancy
- 211.10e Use of official assessor's manual or any manual approved by state tax commission; records
- 211.10f Preparation of certified assessment roll; costs; quality of tax maps and appraisal records; levy of interim taxes; substitution of latest complete assessment roll; effect and labeling of interim tax levy; notice of new assessment; petition for hearing; contents of notice; final levy; reporting difference in tax; sharing additional taxes or credits against tax liability; technical assistance; certified copy of orders; copy of final determination
- 211.10g Audit program; audit of assessing districts; notice of noncompliance; corrective action plan; written petition to challenge determination; designated assessor; costs; definitions
- 211.11 Corporate property; situs; exemptions
- 211.12 Copartnership property; taxable situs; liability of each partner
- 211.13 Personal property; taxable situs; persons assessable; assessment roll preparation
- 211.14 Personal property; taxable situs
- 211.14a Assessment of property in alternate location; definitions
- 211.15 Forest products; place of destination; products in transit
- 211.16 Forest products; duty of supervisor
- 211.17 Taxable situs of personal property; transfer after tax day
- 211.24 Property tax assessment roll; time; use of computerized database system
- 211.24a Tax rolls; preparation by county; expense
- 211.24b Assessment based on taxable value; application
- 211.24c Notice of increase in tentative state equalized valuation or tentative taxable value; contents; required information and forms; addressing and mailing assessment notice; effect of failure to send or receive assessment notice; calculation of tentative equalized valuation; model assessment notice form; statement; separate statement
- 211.24d Structures or improvements approved for acquisition by governmental units; exemption; affidavit; false statement; notice of reoccupancy; noncompliance; condition for exemption
- 211.24e Definitions; levying ad valorem property taxes for operating purposes; limitation; reduction; approving levy of additional millage rate; change in state equalized valuation of local governmental unit resulting from appeal; insufficiency of additional millage rate; public hearing; notice; establishing proposed additional millage rate before public hearing; calculating reductions in millage rates; amount used for substance abuse treatment programs; distribution to coordinating agency; applicability of section; effect of MCL 380.1211
- 211.24f Proposal authorizing bond issuance or millage rate; ballot; maximum number of elections; submitting single question on renewal and additional millage
- 211.25 Description of real property
- 211.25a Real estate index number system
- 211.26 Tax roll; description of personal property
- 211.27 "True cash value" defined; considerations in determining value; indicating exclusions from true cash value on assessment roll; subsection (2) applicable only to residential property; repairs considered normal repairs, replacement, and maintenance; exclusions from real estate sales data; classification as agricultural real property; "present economic income" defined; applicability of subsection (5); "nonprofit cooperative housing corporation" defined; value of transferred property; "purchase price" defined; additional definitions; "standard tool" defined
- 211.27a Property tax assessment; determining taxable value; adjustment; exception; "transfer of ownership" defined; qualified agricultural property; notice of transfer of property; notification of recorded transaction; definitions
- 211.27b Failure to notify assessing office; adjustment; taxes, interest, and penalties; personal liability
- 211.27c Failure to notify assessing office; action to be taken by taxing unit
- 211.27d Report by county equalization director
- 211.27e Reports; transmission of information from affidavits; definitions
- 211.28 Board of review for township or city; appointment, qualifications, and terms of members; vacancy; eligibility; quorum; adjournment; deciding questions; board of review committees; meetings; size, composition, and manner of appointment of board of review; alternate members; indorsement of assessment roll; duties and responsibilities contained in MCL 211.29; single board of review
- 211.29 Board of review of township; meeting; submission, examination, and review of assessment roll; additions to roll; correction of errors; compliance with act; review of roll on tax day; prohibitions; entering valuations in separate columns; approval and adoption of roll; conducting business at public meeting; notice of meeting; notice of change in roll
- 211.30 Board of review; meetings; alternative dates; sessions; request, protest, or application for correction of assessment; hearing; examination of persons under oath; filing by nonresident taxpayer; notice; filing, hearing, and determination of objection; right of appeal; approval or disapproval of personal property exemption; indorsement and signed statement; delivery of assessment roll; ordinance or resolution authorizing filing of protest by letter; notice of option
- 211.30a Township board of review; completion of review, date
- 211.30b Revision of personal property assessments in 1965
- 211.30c Reduced amount as basis for calculating assessed value or taxable value in succeeding year; applicability of section
- 211.31 Township board of review; completed roll valid; conclusive presumption
- 211.32 Township board of review; quorum; conscription of absent members; second meeting alternative
- 211.33 Secretary of board of review; record; filing; form
- 211.33a Collection and levy of taxes for 2020 tax year; modifications
- 211.34 Determination of county equalized value; conducting business at public meeting; notice of meeting; advising local taxing units of increased equalized value; reduction of maximum authorized millage rate; examination of assessment rolls to ascertain equal and uniform assessment of real and personal property; equalization procedure; establishment of department to survey assessments and assist board of commissioners; appeal to state tax tribunal; authority of agent to file and sign petition for appeal
- 211.34a Tabular statement of tentative equalization ratios and estimated multipliers; preparation; publication; copies, notices; effect on equalization procedures; appeal
- 211.34b Joint equalization department; establishment; duties
- 211.34c Classification of assessable property; tabulation of assessed valuations; transmittal of tabulation and other statistical information; description; buildings on leased land as improvements; total usage of parcel which includes more than 1 classification; notice to assessor and protest of assigned classification; decision; petition; arbitration; determination final and binding; appeal by department; construction of section; separate assessment roll for certain property
- 211.34d Definitions; tabulation of tentative taxable value; computation of amounts; calculation of millage reduction fraction; transmittal of computations; delivery of signed statement; certification; tax levy; limitation on number of mills; application of millage reduction fraction or limitation; voter approval of tax levy; incorrect millage reduction fraction; recalculation and rounding of fractions; publication of inflation rate; permanent reduction in maximum rates
- 211.34e Millage reduction fraction; calculation; application to local school district millage
- 211.42 Tax roll; preparation; annexation and contents of warrant; loss of roll; copy of roll with warrant as “tax roll”
- 211.42a Use of computerized data base as tax roll; authorization; requirements; certification; computer terminal for public viewing; noncompliance; notice; failure to correct condition of noncompliance; withdrawal of approval; proceedings; rules
- 211.43 Notice of taxes apportioned to township; bond; schedule for delivering tax collections; alternative schedule; accounting for and delivering tax collections; resolution; willfully neglecting or refusing to perform duty; penalty; interest earned; alternative agreement; definitions
- 211.43a Delay in receipt of tax roll; fees for unpaid taxes; delinquent tax return
- 211.43b Public moneys; depository; liability
- 211.43c Retention of earned interest
- 211.44 Collection of taxes; mailing and contents of tax statement; failure to send or receive notice; time and place for receiving taxes; property tax administration fees; return of excess; cost of appeals; waiver of interest, penalty charge, or property tax administration fee; use of fee; cost of treasurer's bond; enforcement of collection; seizing property or bringing action; amounts includable in return of delinquent taxes; distributions by county treasurer; local governing body authorization for imposition of fees or late penalty charges; annual statement; taxes levied after December 31, 2001 on qualified real property; definitions
- 211.44a Summer property tax levy; imposition; tax previously billed and collected as part of winter property tax; collection; procedures; lien; interest; applicability of act to proceedings; establishment of revenue sharing reserve fund; expenditures by counties; limitations; "inflation rate" defined; deposit into other levies reserve fund; issuance of supplemental winter tax bill; collection of summer property tax levy by treasurer collecting state education tax
- 211.44b Determining date payment received; applicability of section
- 211.44c Special assessment levied after December 31, 1998
- 211.44d Summer property tax levy; retention of administration fees
- 211.45 Collection; time limit
- 211.46 Collecting personal property taxes remaining unpaid on February 15; demand; receipt for payment; entering fact and date of payment on tax roll
- 211.47 Seizure of personal property for nonpayment of taxes; sale at public auction; notice; adjournment of sale; return of balance; returning tax as unpaid; garnisheeing debtors; tax roll as prima facie evidence; property owned by person on tax day for year in which unpaid tax levied; recovery of money paid in civil action; personal liability of person owning real property on tax day for year unpaid tax levied; "person" defined
- 211.47a Treasurer's bill of sale of property sold for unpaid taxes; contents
- 211.48 Collecting officer's fee in case of distress and sale of goods and chattels; certified statement of property removed from township; contents; statement as evidence; authorization to levy and collect; transmittal of statement; double collection fees and additional sum; transmittal and receipt of taxes and collection fees; marking taxes paid on tax roll; levy and collection of executions issued upon judgments
- 211.49 Surplus from sale; contested claim; remedy; treasurer's liability; rule in action
- 211.50 Repealed. 1976, Act 76, Imd. Eff. Apr. 11, 1976 Repealed 1976
- 211.51 Failure of township treasurer to file bond with county treasurer; failure to appoint treasurer to give bond and deliver receipt; delivery of tax roll and warrant; collection and return of taxes; adding property tax administration fee, late penalty charge, and interest; return of excess amount; powers of county treasurer; persons eligible for deferment of summer property taxes; deferred taxes not subject to penalties or interest; filing and form of intent to defer; duties of treasurer; statement of taxes deferred; levy and collection of summer property taxes by local taxing unit; definitions
- 211.52 Incomplete collection; disbursement of collection funds
- 211.52a Returning erroneously collected taxes or taxes ordered returned by court order
- 211.53 Payment of taxes or special assessments; certificate; payment by owner of part or parcel of real property assessed in 1 description; suspected violation of or potential nonconformity with land division act; nonrecognition of division; payment by lienholder or tenant; payment by owner of mineral rights or surface rights; property acquired for highway purposes; excluding payment made by means of property tax credit; accepting less than total taxes or special assessments due
- 211.53a Recovery of excess payments not made under protest
- 211.53b Qualified error; verification, approval, and affidavit; correction of records; rebate; notice and payment; initiation of action; actions of board of review; exemption; appeal; approval; alternative meeting dates; "qualified error" defined
- 211.53c Denial of claim for exemption; appeal
- 211.53d Corrections to assessment rolls
- 211.54 Collected and unpaid taxes; accounting to county treasurer; time
- 211.55 Duplicate statement of uncollected taxes on roll; unpaid special assessment as delinquent tax; original tax roll as delinquent roll; tax roll forms; affidavit; stamp or marking to note payment of delinquent tax; certificate; rejection of tax; duplicate statement of school taxes collected and school taxes unpaid; recordation and filing of duplicate statements or copies; receipt and statements as vouchers
- 211.55a Repealed. 1999, Act 123, Imd. Eff. July 23, 1999 Repealed 1999
- 211.56 Indorsing settlement of bond on statement; discharge from obligation of bond; liability on bond for incorrect returns; deposit, filing, and preservation of tax roll; tax roll as evidence; statement of uncollected personal property taxes; warrant authorizing collection; payment of sums collected; credit and receipt for collection; liability; agreement for collection of delinquent personal property taxes; condition; notice demanding payment; neglecting or refusing to pay tax; distraint and sale; legal and equitable remedies; collection, deposit, and use of fees, interest, penalties, costs, charges, or expenses; transfer of excess money; distribution of taxes collected
- 211.56a Personal property taxes uncollected for 5 years; petition; striking from rolls; judgment; duties of county treasurer
- 211.57 Statement of unpaid taxes; return of delinquent taxes; extension of time; rules; notices
- 211.57a State treasurer to prescribe practice for county treasurers; failure of county treasurer to comply; state treasurer to complete work; expense borne by county; state treasurer to furnish to county treasurers changes in tax laws
- 211.58 Payments to county treasurer; receipt; numbering; certificate
- 211.59 Payment of taxes on property returned as delinquent; interest and county property tax administration fee; allocation and distribution of taxes and interest; additional charge as lien on property; crediting expense charge to land reutilization fund and to general fund; reimbursement of state and county; disposition and use of county property tax administration fee; claim by certain persons for credit on taxes paid for principal property; indicating fee on delinquent tax roll; disposition and use of fees
- 211.61 Repealed. 1999, Act 123, Eff. Dec. 31, 2003 Repealed 1999
- 211.61a Repealed. 2001, Act 94, Eff. Dec. 31, 2003 Repealed 2001
- 211.61b Repealed. 1999, Act 123, Eff. Dec. 31, 2003 Repealed 1999
- 211.62 211.62
- 211.67 211.67
- 211.67c Property remaining subject to lien recorded pursuant to MCL 324.20101 to 324.20142
- 211.68 211.68
- 211.70 211.70
- 211.70b Repealed. 1999, Act 123, Imd. Eff. July 23, 1999 Repealed 1999
- 211.71 211.71
- 211.74 211.74
- 211.78 Delinquent taxes; return, forfeiture, and foreclosure of property; construction of act; election to have state foreclose property forfeited to county; resolution; rescission of prior resolution; foreclosure as voluntary; agreement for collection of taxes or enforcement and consolidation of tax liens; definitions
- 211.78a Property returned as delinquent subject to forfeiture, foreclosure, and sale; unpaid taxes from preceding year; county property tax administration fee and interest; notice of return of delinquent taxes; annual fee; procedures and schedules established by ordinance
- 211.78b Notice provisions; June 1
- 211.78c Notice provisions; September 1
- 211.78d Additional fee; October 1
- 211.78e List of property subject to forfeiture for delinquent taxes; determinations
- 211.78f Notice provisions; unpaid delinquent taxes; additional notices; circulation; insert
- 211.78g Property delinquent for preceding 12 months or forfeited for total amount; right to possession by foreclosing governmental unit; limitation; recording certificate with county register of deeds; redemption; property as site of environmental contamination; payment reduction program; requirements; "local unit of government" defined
- 211.78h Petition for foreclosure; filing in circuit court; removal of property from petition; withholding property by foreclosing governmental unit; hearing date
- 211.78i Identification of owners of property interest; title search; personal visit to determine occupancy; publication of notice; sources of identification; notice provisions; prohibited assertions if failure to redeem property; noncompliance; “authorized representative” defined; applicability of other requirements
- 211.78j Schedule of show cause hearing by foreclosing governmental unit
- 211.78k Petition for foreclosure; proof of service of notice; filing with circuit court; contesting validity or correctness by person claiming property interest; filing objections; withholding property from foreclosure or extending redemption period; entry of judgment; specifications; failure to pay delinquent taxes, interest, penalties, and fees after entry of judgment; appeal to court of appeals; recording notice of judgment; cancellation; submission of certificate of error
- 211.78l Owner of extinguished recorded or unrecorded property interest; action for possession or recovery of property or interests; right to sue not transferable
- 211.78m Granting state right of first refusal; election by state not to purchase property; purchase of property by city, city authority, village, township, county, or county authority; property sale at auction; notice of time and location; procedure; property not previously sold; disposition of sale proceeds; joint sale by 2 or more county treasurers; deed recording; cancellation of taxes and certain costs upon transfer or retention of property; foreclosed property defined as facility under MCL 324.20101; person convicted for executing false affidavit; definitions
- 211.78n Land reutilization fund
- 211.78o Forms
- 211.78p Conveyance of property to Indian tribe; liability for delinquent taxes
- 211.78q Delinquent property tax installment payment plan; tax foreclosure avoidance agreement
- 211.78r Foreclosing governmental unit for county other than this state; acquisition of property owned by this state, federal government, or other governmental entity; methods; conveyance of real property owned by authority to foreclosing governmental unit; execution and recording of conveyance documents; sale of property; deposit of net proceeds; powers, duties, functions, or responsibilities of authority under land bank fast track act; "authority" defined
- 211.78s Applicability of MCL 211.78a to 211.78r; notice in separate insert; definitions
- 211.78t Notice of intent to claim interest; form and contents; procedures; hearing; definitions
- 211.79 Certified abandoned property; definition
- 211.79a Abandoned property; action to quiet title
- 211.83 211.83
- 211.87 Adjustment of accounts; statement of account; interest on delinquent payments; charge back lists
- 211.87a Detailed statement of delinquent taxes to school district; contents; city or township treasurer; duty
- 211.87b Delinquent tax revolving fund; creation; designation; payments; commingled money, property, or assets; recovery of delinquent taxes and interest; reduction of interest rate; lien; validation and confirmation of resolution or agreement; separate funds or accounts; county treasurer as agent; powers and duties of county treasurer; interest charges, penalties, and county property tax administration fee rates; transfer of surplus; borrowing money; alternative method for paying delinquent taxes; effect of MCL 211.87f
- 211.87c Delinquent tax revolving fund; resolution authorizing borrowing and issuance of notes; amounts; limitation; pledge of delinquent taxes; segregated fund or account; disposition of note proceeds; requirements as to notes and resolution authorizing issuance; sale and award of notes; full faith and credit; designation as general obligation tax notes; provisions; payment and registration of notes; county under home rule charter; notes secured under trust or escrow agreement; exemption from revised municipal finance act; effect of MCL 211.87f
- 211.87d Submitting to voters question of issuing revolving fund notes at general or special election; establishment of revolving fund; limitation; form of question; issuance of notes; issuance of general obligation tax notes secured by delinquent taxes; submitting question annually; issuance of nonvoted notes; issuance of coupon notes
- 211.87e 211.87e
- 211.87f Delinquent tax revolving fund; continuation; resolution; designation; commingled money, property, or assets; right, title, or interest of county; right of recourse; interest rate; lien; validation and confirmation of resolution or agreement; segregated fund or account; county treasurer as agent; powers and duties of county treasurer; approval of resolution adopted pursuant to subsection (1)
- 211.87g Contract for registration of notes with bank or trust company; provisions; delivery of notes to depository trustee; authentication; issuance of registered notes without actual or facsimile seal or signature of treasurer
- 211.88 Repealed. 2001, Act 94, Eff. Dec. 31, 2003 Repealed 2001
- 211.89 Provisions applicable for time period prescribed in subsection (2); applicability of subsection (1)
- 211.89a City with population of 600,000 or more; return of uncollected delinquent taxes to county treasurer; personal liability; right of city to bring in personam action; remittance by county treasurer
- 211.89b City with population of 600,000 or more; taxes levied after December 31, 2003
- 211.89c Solid waste fee; treatment as delinquent; applicability of section; "solid waste fee" defined
- 211.89d Return of uncollected delinquent taxes levied on real property after December 31, 2008; return of uncollected delinquent taxes levied on real property prior to December 31, 2008; personal liability; right of city to bring in personam action; definitions
- 211.89e Return of uncollected delinquent taxes levied on personal property after December 31, 2008; return of uncollected delinquent taxes levied on personal property prior to December 31, 2008; collection of taxes; provisions; definitions
- 211.90 Compensation and expenses; payment
- 211.91 Losses by default; allocation
- 211.92 List of part-paid and homestead lands; contents, time
- 211.95 Repealed. 2001, Act 94, Eff. Dec. 31, 2003 Repealed 2001
- 211.96 211.96
- 211.100 Prosecuting attorney; duties
- 211.101 211.101
- 211.104 Repealed. 2001, Act 94, Eff. Dec. 31, 2003 Repealed 2001
- 211.105 Organization of new county; division of local tax collecting unit; effect on assessments; credit
- 211.106 Repealed. 2001, Act 94, Eff. Dec. 31, 2003 Repealed 2001
- 211.107 Applicability of interest, penalty, and fee requirements to cities and villages; prerequisite for protest to board of review; reference to supervisor, township treasurer, and board of review; composition of board in certain cities; sessions; election and duties of chairperson and clerk; purchase of county tax lien; enforcement and collection; interest and penalties; validity of pledge; foreclosure; county tax lien
- 211.107a Authority of city to increase rate of taxation; referendum; maximum; reduction; limitation
- 211.108 Unpaid tax return; ordinance; description rejected by county treasurer; judicial sale; condition
- 211.109 Deputies; authorized acts; responsibility
- 211.110 Statement of rejected taxes
- 211.111 Deputy township treasurer; appointment; consent; oath; powers and duties; liability; compensation; assisting treasurer
- 211.112 Collected taxes unaccounted; power of supervisor
- 211.113 Waste; removal of property from lands bid to state prohibited; warrant for seizure and sale of property; agreement; injunctive relief
- 211.114 Injunctions
- 211.115 Repealed. 2001, Act 94, Eff. Dec. 31, 2003 Repealed 2001
- 211.116 Assessment or review willfully erroneous; penalty
- 211.117 Failure to record payment; penalty
- 211.118 Perjury
- 211.119 Wilfully neglecting or refusing to perform duty; intentional, arbitrary, or capricious violations; penalties
- 211.120 Claim for exemption; prohibited conduct; violations; penalties; enforcement; applicability of penalty provisions
- 211.121 Publication of tax laws; distribution; service claims audit
- 211.122 Forms and record books; state treasurer to prescribe
- 211.124 Repealed. 2001, Act 94, Eff. Dec. 31, 2003 Repealed 2001
- 211.125 Vested rights
- 211.126 Repeal; saving clause
- 211.127b Repealed. 2005, Act 183, Eff. Dec. 31, 2006 Repealed 2005
- 211.130 Repealed. 2001, Act 94, Eff. Dec. 31, 2003 Repealed 2001
- 211.130a 211.130a
- 211.131 211.131
- 211.131e Repealed. 2006, Act 611, Eff. Dec. 31, 2014 Repealed 2006
- 211.133 211.133
- 211.135 Recording of conveyances; tax certificate; excepted conveyances; register of deeds; violation; penalty
- 211.137 Writs of assistance
- 211.138 Repealed. 2005, Act 183, Eff. Dec. 31, 2006 Repealed 2005
- 211.139 Examination of proceedings; collection of taxes
- 211.140 Repealed. 2001, Act 94, Eff. Dec. 31, 2003 Repealed 2001
- 211.140a 211.140a
- 211.146 State tax commission; secretary and chief clerk; election, terms, duties, and compensation; availability of record to public
- 211.147 Oath of office; compensation and expenses
- 211.148 State tax commission; meetings; access to records and rolls; subpoena; fees; scope of examination; penalties
- 211.149 Regular meetings; adjourned sessions; special sessions; conducting business at public meeting; notice
- 211.150 State tax commission; duties
- 211.151 State tax commission; report to governor; contents; time; printed copies
- 211.152 State tax commission; inspection of assessment rolls; time; review procedure; complaints; hearing; notice; report; correction; contested case proceedings
- 211.152a Apportionment and levy of tax where appeal filed with state tax commission; additional taxes; refunds
- 211.154 Incorrect reporting or omission of property liable to taxation; placement of corrected assessment value on assessment roll; certification of taxes due; change in assessment; collection of additional taxes; penalty and interest; refund of excess tax payments; appeal
- 211.155 Waste and removal of property from tax delinquent lands
- 211.156 211.156
Property Tax Limitation Act (Act 62 of 1933)
Cl 1915, 4161 (Act 84 of 1903)
Cl 1915, 4160 (Act 211 of 1905)
Cl 1915, 4162 (Act 130 of 1907)
Cl 1915, 4166 (Act 130 of 1907)
Cl 1929, 3741 (Act 234 of 1929)
Cl 1929, 3742 (Act 234 of 1929)
Cl 1897, 3984 (Act 263 of 1897)
Cl 1897, 3980 (Act 143 of 1891)
Cl 1915, 4194 (Act 88 of 1909)
Uniform Federal Lien Registration Act (Act 102 of 1983)
- 211.661 Short title
- 211.662 Applicability of act
- 211.663 Notices of liens, certificates, and other notices affecting federal liens; filing requirements
- 211.664 Certification of notices of liens, certificates, or other notices affecting federal liens by secretary of treasury, delegate, or other official or entity; effect
- 211.665 Notice of federal lien or notice of revocation of certificate; presentation to secretary of state or register of deeds; refiled notice of federal lien or certificate of release, nonattachment, discharge, or subordination of lien; duties of filing officer; federal lien assessed and filed or recorded in error; statement in certificate of release or discharge
- 211.666 Fee for filing and indexing notice of lien, certificate, or notice affecting lien; billing federal officials for fees
- 211.667 Application and construction of act; general purpose
- 211.668 Repeal of MCL 211.671 to 211.679
State Tax Lien Registration Act (Act 203 of 1968)
Nonferrous Metallic Minerals Extraction Severance Tax Act (Act 410 of 2012)
- 211.781 Short title
- 211.782 Definitions
- 211.783 Mineral and right, claim, lease, or option; tax exemption; shaft, incline, adit, or value of overburden stripping at open mine; tax exemption
- 211.784 Minerals severance tax; levy; other tax exemptions; rate; computation of taxable mineral value; payment; transfer or purchase of mineral; tax credit for open mines opened between January 1, 2011 and June 30, 2013; first year of tax levy
- 211.785 Preparation and submission of report by taxpayer
- 211.786 Mineral-producing property; determination by department; notification that property no longer mineral-producing property; notification; list to be provided by state geologist; notice of ceased operations
- 211.787 Record to be prepared, kept, and preserved by taxpayer; inspection; publication of value of all minerals
- 211.788 Rules
- 211.789 Minerals severance tax; allocation by department; collection by local tax collecting unit; distribution; report of collections and distributions; remittance of portion to department for deposit in rural development fund; modification so that distributions to school districts, this state, and local governmental units not reduced; provisions applicable to open mines opened between January 1, 2011 and June 30, 2013
- 211.790 Restraining order
- 211.791 Administration of tax by department
State Education Tax Act (Act 331 of 1993)
Certification Of Abandoned Property For Accelerated Forfeiture Act (Act 132 of 1999)
Eligible Hydroponics And Eligible Aquaculture Production Facilities Specific Tax Act (Act 512 of 2014)
Agricultural Property Recapture Act (Act 261 of 2000)
Tax Reverted Clean Title Act (Act 260 of 2003)
Qualified Forest Property Recapture Tax Act (Act 379 of 2006)
State Essential Services Assessment Act (Act 92 of 2014)
Alternative State Essential Services Assessment Act (Act 93 of 2014)
Transitional Qualified Forest Property Specific Tax Act (Act 260 of 2016)
Qualified Heavy Equipment Rental Personal Property Specific Tax Act (Act 35 of 2022)
Solar Energy Facilities Taxation Act (Act 108 of 2023)