MCL - Index of Chapter 205
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| Chapter 205 | TAXATION |
| Act 122 of 1941 | REVENUE DIVISION OF DEPARTMENT OF TREASURY (205.1 - 205.31) |
| Section 205.1 | Department as agency responsible for tax collection; definitions. |
| Section 205.2 | Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002. |
| Section 205.3 | Department and state treasurer; powers and duties. |
| Section 205.3a | Repealed. 1980, Act 162, Eff. Sept. 17, 1980. |
| Section 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. |
| Section 205.4a | Taxpayer protection act; paid tax preparers; prohibitions; injunctions; definitions. |
| Section 205.5 | Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax. |
| Section 205.6 | Identification of refund opportunity by auditor; notification to taxpayer. |
| Section 205.6a | Bulletin or letter ruling; reliance by taxpayer; definitions. |
| Section 205.7 | Awarding damages; conditions; limitation. |
| Section 205.8 | Letters and notices sent to taxpayer's official representative. |
| Section 205.9 | Repealed. 1976, Act 37, Eff. Dec. 31, 1977. |
| Section 205.10 | Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970. |
| Section 205.11 | Repealed. 1980, Act 162, Eff. Sept. 17, 1980. |
| Section 205.12 | Signing orders, certificates, jeopardy assessments, and subpoenas. |
| Section 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. |
| Section 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. |
| Section 205.15, 205.16 | Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970. |
| Section 205.17 | Repealed. 1980, Act 162, Eff. Sept. 17, 1980. |
| Section 205.18 | Reports. |
| Section 205.19 | Remittances of taxes; income tax withholding; failure to remit tax; penalties; disposition of money not paid to department; allocation of payment. |
| Section 205.20 | Procedures to which taxes subject. |
| Section 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). |
| Section 205.21a | Credit audit or refund denial; informal conference; notice. |
| Section 205.21b | Taxpayer subject to use tax audit; offset; "use tax" defined. |
| Section 205.22 | Appeal; procedure; assessment, decision, or order as final and not reviewable; appropriation. |
| Section 205.23 | Determination of tax liability; notice; payment of deficiency; interest and penalties. |
| Section 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. |
| Section 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. |
| Section 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. |
| Section 205.26 | Demand for immediate return and payment of tax; jeopardy assessment; warrant or warrant-notice of levy; time for payment. |
| Section 205.27 | Prohibited conduct; violation; penalties; enforcement. |
| Section 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. |
| Section 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. |
| Section 205.29 | Taxes, interest, and penalties as lien. |
| Section 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. |
| Section 205.30 | Credit or refund; interest. |
| Section 205.30a | Application of refund to liabilities of taxpayer; notice; nonobligated spouse allocation form; false statement; penalty; failure to file form; rules; definitions. |
| Section 205.30b | Report regarding application of revenue limitation; petition for refund; method of refund; escrow account. |
| Section 205.30c | Voluntary disclosure agreement. |
| Section 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. |
| E.R.O. No. 1991-16 | EXECUTIVE REORGANIZATION ORDER (205.35 - 205.35) |
| Section 205.35 | Transfer of powers and duties of the revenue division of the department of treasury and the state commissioner of revenue to the state treasurer. |
| Act 15 of 1959 | COLLECTION OF MOTOR FUEL TAXES (205.41 - 205.47) |
| Section 205.41 | Motor fuel taxes; collection transferred to department of revenue. |
| Section 205.42 | Motor fuel taxes; acts. |
| Section 205.43 | Motor fuel taxes; transfer of staff, records, files and property. |
| Section 205.44 | Motor fuel taxes; hearings, orders, rules and regulations. |
| Section 205.45 | Motor fuel taxes; transfer of appropriations. |
| Section 205.46 | Continuance of services and functions. |
| Section 205.47 | Effective date of act. |
| Act 167 of 1933 | GENERAL SALES TAX ACT (205.51 - 205.78) |
| Section 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. |
| Section 205.51a | Additional definitions. |
| Section 205.52 | Sales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption. |
| Section 205.52a | Reduction of tax on vehicle for which special registration secured; limitation; certification. |
| Section 205.52b | Retail sale of tangible personal property to purchaser; presumptions; agreement to purchase advertisements; effectiveness of section; definitions. |
| Section 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. |
| Section 205.52d | Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions. |
| Section 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. |
| Section 205.54 | Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement. |
| Section 205.54a | Sales tax; exemptions; limitation. |
| Section 205.54b | Deductible sales of gasoline; statement of transferee. |
| Section 205.54c | Repealed. 2004, Act 173, Eff. Sept. 1, 2004. |
| Section 205.54d | Additional sales excluded from tax. |
| Section 205.54e | Sales of vehicles to members of armed forces. |
| Section 205.54f | Commissions paid to entities exempt under MCL 205.54a; exemptions. |
| Section 205.54g | Sales exempt from tax; tax on sale of food or drink from vending machine; definitions. |
| Section 205.54h | Exemptions. |
| Section 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. |
| Section 205.54j | Sale of tangible personal property for use in qualified business activity of purchaser; definition. |
| Section 205.54k | Drop shipment; definition. |
| Section 205.54<Emph EmphType="italic">l</Emph> | Repealed. 2004, Act 173, Eff. Sept. 1, 2004. |
| Section 205.54m | Sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption. |
| Section 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. |
| Section 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. |
| Section 205.54p | Property offered to or made structural part of sanctuary; exemption; “regularly organized church or house of religious worship” and “sanctuary” defined. |
| Section 205.54q | Sales of tangible personal property not for resale; exemption; applicability; duties of transferee; evidence of exemption; limitation. |
| Section 205.54r | Qualified truck, trailer, or rolling stock; exemption; definitions. |
| Section 205.54s | Sale of investment coins and bullion; exemptions; definitions. |
| Section 205.54t | Exemptions; limitation; industrial processing; definitions. |
| Section 205.54u | Extractive operation; exemptions; definition. |
| Section 205.54v | Central office equipment or wireless equipment; presumption. |
| Section 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. |
| Section 205.54x | Sales to domestic air carrier; tax exemption; definitions. |
| Section 205.54y | Industrial processing; exemption; limitation. |
| Section 205.54z | Construction, alteration, repair, or improvement to nonprofit hospital before July 1, 1999. |
| Section 205.54aa | Tax exemption; resident tribal member. |
| Section 205.54bb | Sale of eligible automobile to qualified recipient; exemption; definitions. |
| Section 205.54cc | Repealed. 2008, Act 78, Eff. Dec. 31, 2009. |
| Section 205.54dd | Sale of tangible personal property for use as or at mineral-producing property; exemption; limitation; "mineral-producing property" and "taxpayer" defined. |
| Section 205.54ee | Data center equipment; exemption from tax; conditions; report; definitions. |
| Section 205.54ff | Sales of certain prosthetic devices; exemption; definitions. |
| Section 205.54ll | Sale of firearm safety devices; exemption; definitions. |
| Section 205.55 | Additional tax. |
| Section 205.55a | Repealed. 2004, Act 173, Eff. Sept. 1, 2004. |
| Section 205.55b | Repealed. 2006, Act 590, Eff. Jan. 1, 2011. |
| Section 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. |
| Section 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. |
| Section 205.56b | Returned goods or motor vehicle; tax credit. |
| Section 205.56c | Aviation fuel; informational report; "aviation fuel" defined. |
| Section 205.57-205.57b | Repealed. 2004, Act 173, Eff. Sept. 1, 2004. |
| Section 205.58 | Consolidated returns. |
| Section 205.59 | Administration of tax; conflicting provisions; rules. |
| Section 205.60 | Refund by taxpayer for returned property; written notice; refund under MCL 445.360a. |
| Section 205.61 | Motor vehicle used as partial payment; value. |
| Section 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. |
| Section 205.63, 205.64 | Repealed. 1980, Act 164, Eff. Sept. 17, 1980. |
| Section 205.65 | Certificate of dissolution or withdrawal. |
| Section 205.66 | Injunction for failure to pay tax or obtain license. |
| Section 205.66a | Duty of assessing officers. |
| Section 205.67 | Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009. |
| Section 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. |
| Section 205.69 | Sourcing sale at retail or lease or rental property. |
| Section 205.70 | Repealed. 2008, Act 438, Imd. Eff. Jan. 9, 2009. |
| Section 205.71 | Repealed. 2016, Act 159, Eff. Sept. 7, 2016. |
| Section 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. |
| Section 205.72 | Repealed. 1980, Act 164, Eff. Sept. 17, 1980. |
| Section 205.73 | Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act. |
| Section 205.74 | Repealed. 1980, Act 164, Eff. Sept. 17, 1980. |
| Section 205.75 | Disposition of money received and collected; definitions. |
| Section 205.76 | Repealed. 1949, Act 272, Eff. July 1, 1949. |
| Section 205.78 | Short title; general sales tax act. |
| Act 94 of 1937 | USE TAX ACT (205.91 - 205.111) |
| Section 205.91 | Use tax act; short title. |
| Section 205.92 | Definitions; applicability to delivery and installation charges. |
| Section 205.92b | Additional definitions. |
| Section 205.92c | Definitions. |
| Section 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. |
| Section 205.93a | Tax for use or consumption; services; charges for intrastate telecommunications services or telecommunications services between state and another state; bundled transaction; definitions. |
| Section 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. |
| Section 205.93c | Sale of telecommunications services; definitions. |
| Section 205.93d | Repealed. 2007, Act 145, Imd. Eff. Dec. 1, 2007. |
| Section 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. |
| Section 205.93f | Use or consumption of medical services provided under social welfare act; tax; "medical services" defined. |
| Section 205.94 | Use tax; exemptions; limitation. |
| Section 205.94a | Additional exemptions. |
| Section 205.94b, 205.94c | Repealed. 2004, Act 172, Eff. Sept. 1, 2004. |
| Section 205.94d | Exemptions; food or drink from vending machines; definitions. |
| Section 205.94e | Repealed. 2004, Act 172, Eff. Sept. 1, 2004. |
| Section 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. |
| Section 205.94g | Exemption of property purchased as part of purchase or transfer of business; exceptions; definition. |
| Section 205.94h | Tax inapplicable to property for use in qualified business activity. |
| Section 205.94i | Exemption for drop shipments; definition. |
| Section 205.94j | Exemption of motor vehicle acquired by towing company from police agency; definitions. |
| Section 205.94k | Tax inapplicable to parts and materials affixed to certain aircraft, sale of aircraft, rolling stock, and qualified truck or trailer; definitions. |
| Section 205.94<Emph EmphType="italic">l</Emph> | 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. |
| Section 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. |
| Section 205.94n | Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate. |
| Section 205.94o | Exemptions; limitation; industrial processing; definitions. |
| Section 205.94p | Extractive operations; exemption; limitation; eligible property; definitions. |
| Section 205.94q | Central office equipment or wireless equipment; presumption. |
| Section 205.94r | Repealed. 2004, Act 172, Eff. Sept. 1, 2004. |
| Section 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. |
| Section 205.94u | Storage, use, or consumption of investment coins and bullion; applicability of tax; definitions. |
| Section 205.94v | Repealed. 2004, Act 172, Eff. Sept. 1, 2004. |
| Section 205.94w | Applicability of tax; exceptions; definitions. |
| Section 205.94x | Tax exemption; resident tribal member. |
| Section 205.94y | Storage, use, or consumption of automobile provided by family independence agency or qualified organization; applicability of tax. |
| Section 205.94z | Certain property affixed to or made structural part of qualified convention facility; "qualified convention facility" defined. |
| Section 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. |
| Section 205.94bb | Applicability of tax to certain transfers. |
| Section 205.94cc | Data center equipment; exemption from tax; conditions; report; definitions. |
| Section 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. |
| Section 205.94ee | Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax. |
| Section 205.94ff | Sales of certain prosthetic devices; exemption; definitions. |
| Section 205.94ll | Storage, use, or consumption of firearm safety devices; exemption; definitions. |
| Section 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. |
| Section 205.95a | Sale of tangible personal property; nexus with state; presumptions; purchase of advertisements; agreement; effectiveness of section; definitions. |
| Section 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. |
| Section 205.95c | Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions. |
| Section 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. |
| Section 205.96a | Reepaled. 2006, Act 673, Eff. Jan. 1, 2011. |
| Section 205.96c | Aviation fuel; informational report; "aviation fuel" defined. |
| Section 205.97 | Liability for tax. |
| Section 205.98 | Direct payment authorization. |
| Section 205.99 | Personal liability of seller or certified service provider for failure to collect tax; definition. |
| Section 205.99a | Bad debt deduction. |
| Section 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. |
| Section 205.100a | Receipt and collection of local community stabilization share. |
| Section 205.101 | Refund or credit for returned tangible personal property or service; written notice. |
| Section 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. |
| Section 205.102 | Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009. |
| Section 205.103 | Repealed. 2016, Act 160, Eff. Sept. 7, 2016. |
| Section 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. |
| Section 205.104 | Repealed. 2008, Act 439, Imd. Eff. Jan. 9, 2009. |
| Section 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. |
| Section 205.104b | Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase. |
| Section 205.105 | Failing to register; penalty. |
| Section 205.106 | Seller's failure to comply with act; penalty. |
| Section 205.107 | Computation of tax amount; rounding up to whole cent. |
| Section 205.108 | Consumer's failure to comply with act; making false statement; penalty. |
| Section 205.109 | Collection or payment of tax; benefit to state, authority, and metropolitan areas. |
| Section 205.110 | Sourcing requirements. |
| Section 205.111 | Deposit and disbursement of money; definitions. |
| Act 301 of 1939 | Repealed-TAXATION OF INTANGIBLE PERSONAL PROPERTY (205.131 - 205.147) |
| Act 122 of 2001 | Repealed-EQUITABLE SALES AND USE TAX ADMINISTRATION ACT (205.151 - 205.167) |
| Act 175 of 2004 | STREAMLINED SALES AND USE TAX REVENUE EQUALIZATION ACT (205.171 - 205.191) |
| Section 205.171 | Short title. |
| Section 205.173 | Definitions. |
| Section 205.175 | Tax on motor fuel and alternative fuel used by interstate motor carrier; rate; credit under international fuel tax agreement; applicability under qualified fuel tax reciprocity agreement. |
| Section 205.179 | Storing, registering, or transferring ownership of vehicle; tax; exemption; credit. |
| Section 205.181 | Storage, registration, or transfer of aircraft; tax. |
| Section 205.182 | Sale of motor vehicle to group designated by automobile manufacturer; calculation of credit; refund; conditions; reduction in sales tax. |
| Section 205.183 | Charges for rooms or lodgings; tax credit. |
| Section 205.184 | Sale of auctioned item; tax credit or refund; calculation; definitions. |
| Section 205.184a | Component, part, or battery for heavy earthmoving equipment; tax credit on core charge attributable to recycling fee, deposit, or disposal fee; refund. |
| Section 205.185 | Money received and refunds paid; disposition. |
| Section 205.187 | Administration of taxes; controlling provisions. |
| Section 205.189 | Returns; date of filing. |
| Section 205.191 | Applying credits and returns to reduce use tax. |
| Act 188 of 1899 | MICHIGAN ESTATE TAX ACT (205.201 - 205.256) |
| Section 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. |
| Section 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. |
| 188-1899-EXCEPTIONS-AND-LIMITATIONS. | EXCEPTIONS AND LIMITATIONS. (205.202...205.202e) |
| Section 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. |
| Section 205.202a | Additional estate tax; purpose and construction of section; tax on generation-skipping transfers; “federal estate tax” defined. |
| Section 205.202b | Repealed. 1971, Act 55, Imd. Eff. July 6, 1971. |
| Section 205.202c | Amount received by surviving spouse pursuant to survivor benefit plan, annuity, retirement plan, or pension. |
| Section 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. |
| Section 205.202e | Credit for certain inheritances or transfers. |
| 188-1899-LIEN-OF-TAX-AND-PAYMENT-THEREOF. | LIEN OF TAX AND PAYMENT THEREOF. (205.203...205.203a) |
| Section 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. |
| Section 205.203a | Application of statute of limitations. |
| 188-1899-DISCOUNT-INTEREST-AND-PENALTY. | DISCOUNT, INTEREST AND PENALTY. (205.204...205.204) |
| Section 205.204 | Accrual of tax; when tax due and payable; failure or refusal to file return, report, or remittance; partial or interim payment; extension; penalty; interest; waiver of penalty; filing; waiver of filing. |
| 188-1899-COLLECTION-OF-TAX-BY-EXECUTORS-ADMINISTRATORS-AND-TRUSTEES. | COLLECTION OF TAX BY EXECUTORS, ADMINISTRATORS AND TRUSTEES. (205.205...205.205) |
| Section 205.205 | Sale of property of estate to pay tax; collection from devisee; legacy not delivered until tax paid; money legacy. |
| 188-1899-REFUND-OF-TAX-ERRONEOUSLY-PAID. | REFUND OF TAX ERRONEOUSLY PAID. (205.206...205.206) |
| Section 205.206 | Tax refund. |
| 188-1899-DEFERRED-PAYMENT. | DEFERRED PAYMENT. (205.207...205.207) |
| Section 205.207 | Election to make deferred payments; bond. |
| 188-1899-TAXES-UPON-DEVISES-AND-BEQUESTS-IN-LIEU-OF-COMMISSIONS. | TAXES UPON DEVISES AND BEQUESTS IN LIEU OF COMMISSIONS. (205.208...205.208) |
| Section 205.208 | Bequest to executors or trustees subject to tax. |
| 188-1899-LIABILITY-OF-CERTAIN-CORPORATIONS-TO-TAX. | LIABILITY OF CERTAIN CORPORATIONS TO TAX. (205.209...205.209g) |
| Section 205.209 | Delivering or surrendering possession or custody of assets of resident decedent; notice; further duty not imposed. |
| Section 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. |
| Section 205.209b | Repealed. 1982, Act 378, Eff. Mar. 30, 1983. |
| Section 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. |
| Section 205.209d | Repealed. 1962, Act 168, Eff. Mar. 28, 1963. |
| Section 205.209e | Payment, delivery, or surrender of custody of assets of resident decedent to other than executors or administrators; notice. |
| Section 205.209f | Service of notice upon department of treasury; conditions. |
| Section 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. |
| 188-1899-JURISDICTION-OF-THE-PROBATE-COURT. | JURISDICTION OF THE PROBATE COURT. (205.210...205.210) |
| Section 205.210 | Inheritance tax; jurisdiction of probate court; determination and payment of tax required prior to closing estate. |
| 188-1899-APPOINTMENT-OF-APPRAISERS. | APPOINTMENT OF APPRAISERS. (205.211...205.211) |
| Section 205.211 | Appraiser; appointment; appraisement of vested and contingent estates; insurance commissioner; duties; money legacy. |
| 188-1899-PROCEEDINGS-BY-APPRAISERS. | PROCEEDINGS BY APPRAISERS. (205.212...205.212) |
| Section 205.212 | Proceedings by appraisers, compensation, fees. |
| 188-1899-DETERMINATION-BY-JUDGE-OF-PROBATE. | DETERMINATION BY JUDGE OF PROBATE. (205.213...205.213) |
| Section 205.213 | Filing report of appraiser; determining clear market value and amount of tax; petition. |
| 188-1899-PROCEEDINGS-FOR-THE-COLLECTION-OF-TAXES. | PROCEEDINGS FOR THE COLLECTION OF TAXES. (205.214...205.214) |
| Section 205.214 | Collection of unpaid taxes; estate closed without payment. |
| 188-1899-RECEIPT-RECEIPTS-FROM-THE-COUNTY-TREASURER. | (RECEIPT) RECEIPTS FROM THE COUNTY TREASURER. (205.215...205.215) |
| Section 205.215 | Receipts; certified copy; recording. |
| 188-1899-FEES-FOR-COUNTY-TREASURER. | FEES FOR COUNTY TREASURER. (205.216...205.216) |
| Section 205.216 | Additional fee; credit to general fund. |
| 188-1899-BOOKS-AND-FORMS-TO-BE-FURNISHED-BY-THE-AUDITOR-GENERAL. | BOOKS AND FORMS TO BE FURNISHED BY THE AUDITOR GENERAL. (205.217...205.217) |
| Section 205.217 | Record books furnished by state treasurer; contents; entries; form. |
| 188-1899-REPORTS-OF-PROBATE-JUDGE-AND-REGISTER-OF-DEEDS. | REPORTS OF PROBATE JUDGE AND REGISTER OF DEEDS. (205.218...205.218) |
| Section 205.218 | Order of determination, duties of probate judge; report of register of deeds; property of nonresident, waiver, fee; petition, contents; hearing, notice; redetermination. |
| 188-1899-REPORTS-OF-COUNTY-TREASURER. | REPORTS OF COUNTY TREASURER. (205.219...205.219) |
| Section 205.219 | Interest rate in addition to delinquent fees. |
| 188-1899-APPLICATION-OF-TAXES. | APPLICATION OF TAXES. (205.220...205.220) |
| Section 205.220 | Disposition of taxes levied and collected. |
| 188-1899-DEFINITIONS. | DEFINITIONS. (205.221...205.256) |
| Section 205.221 | Definitions. |
| Section 205.222 | Report. |
| Section 205.223 | Applicability of sections. |
| Section 205.231 | Short title. |
| Section 205.232 | Tax on transfer of estate of residents and nonresidents. |
| Section 205.233 | Tax on generation-skipping transfer for residents and nonresidents. |
| Section 205.234 | Notification as personal representative; waiver of notice. |
| Section 205.235 | Filing return; waiver; extension of time for filing. |
| Section 205.236 | Transfer taxes; payment; extension; interest and penalties. |
| Section 205.237 | Liability. |
| Section 205.238 | Amended return; filing; claim for refund; final determination of federal transfer tax; refund prohibited under certain conditions. |
| Section 205.239 | Assessment of additional tax interest or penalty. |
| Section 205.240 | Calculation of penalties and interest; accrual of interest on refunds. |
| Section 205.241 | Issuance of receipts; determination of tax and discharge from personal liability; operation of discharge. |
| Section 205.242 | Apportionment of tax. |
| Section 205.243 | Tax as lien against gross estate; attachment to consideration received for property; waiver. |
| Section 205.244 | Personal representative; distribution without payment of tax or release from lien; personal liability. |
| Section 205.245 | Personal representative; rights and powers. |
| Section 205.246 | Probate court; jurisdiction; appeal of department decision; action to recover taxes, penalties, and interest; other actions. |
| Section 205.247 | Final account. |
| Section 205.248 | Probate court; notice of certain information to department. |
| Section 205.249 | Corporation as personal representative; powers and duties. |
| Section 205.250 | Certificate of nonliability. |
| Section 205.251 | Discharge of liability. |
| Section 205.252 | Disposition of taxes and fees. |
| Section 205.253 | Tax on personal property. |
| Section 205.254 | Administration of tax; rules; forms. |
| Section 205.255 | Application of rules of interpretation and construction; “value or gross value of property” explained. |
| Section 205.256 | Additional definitions. |
| Act 48 of 1929 | SEVERANCE TAX ON OIL OR GAS (205.301 - 205.317) |
| Section 205.301 | Severance tax on oil or gas. |
| Section 205.302 | Monthly reports; contents, form. |
| Section 205.303 | Severance tax; rate; computing value of production; payment; lien; withholding; deduction; reimbursement; exception; carbon dioxide secondary or enhanced recovery projects. |
| Section 205.304 | Production record, keeping, open to inspection; penalty. |
| Section 205.305 | Report, contents. |
| Section 205.306 | Administration of tax; conflicting provisions; rules; statute of limitations; assignment of claim against state prohibited. |
| Section 205.307-205.309 | Repealed. 1980, Act 166, Eff. Sept. 17, 1980. |
| Section 205.310 | Injunction. |
| Section 205.311 | “Oil” and “gas” defined. |
| Section 205.311a | "Carbon dioxide secondary or enhanced recovery project" defined. |
| Section 205.312 | “Person” and “producer” defined. |
| Section 205.313 | Receipt; contents. |
| Section 205.314 | Taxes to accompany report; disposition of taxes, penalties, and costs; payment of credits for heating fuel costs. |
| Section 205.315 | In lieu of other taxes; exceptions. |
| Section 205.316 | Repealed. 1980, Act 166, Eff. Sept. 17, 1980. |
| Section 205.317 | Information as to production; availability, conditions. |
| Act 265 of 1933 | Repealed-BRANCH OR CHAIN STORE OR COUNTERS (205.401 - 205.413) |
| Act 327 of 1993 | TOBACCO PRODUCTS TAX ACT (205.421 - 205.436) |
| Section 205.421 | Short title. |
| Section 205.422 | Definitions. |
| Section 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. |
| Section 205.423a | Sale of tobacco product by creditor with security interest; application; "creditor" and "security interest" defined. |
| Section 205.424 | Expiration, return, reissue, and renewal of license. |
| Section 205.425 | Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing. |
| Section 205.425a | Procurement of stamps; designs, denominations, and forms; request for proposal. |
| Section 205.425b | Advising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information. |
| Section 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. |
| Section 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. |
| Section 205.426b | Issuance of stamps to wholesaler or unclassified acquirer. |
| Section 205.426c | Acquisition of cigarettes from nonparticipating manufacturer. |
| Section 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. |
| Section 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. |
| Section 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. |
| Section 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. |
| Section 205.427a | Imposition of tax on consumer; intent of act. |
| Section 205.427b | Bad debt; deduction; definition. |
| Section 205.428 | Personal liability for payment of tax; penalty; duties of manufacturer's representative; violations as felony; violations as misdemeanor; enforcement; exception; additional violations. |
| Section 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. |
| Section 205.430 | Defenses. |
| Section 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. |
| Section 205.432 | Disposition of proceeds from taxes, fees, and penalties; disbursements; use of funds for enforcement and administration of act. |
| Section 205.433 | Administration of tax; rules; forms; additional taxes; appointment of special investigator. |
| Section 205.434 | Requirements or prohibitions imposed by local units of government. |
| Section 205.435 | Repeal of MCL 205.501 to 205.522. |
| Section 205.436 | Conditional effective date. |
| Act 265 of 1947 | Repealed-CIGARETTE TAX (205.501 - 205.523) |
| Act 95 of 1959 | Repealed-ADDITIONAL CIGARETTE TAX (205.541 - 205.543) |
| Act 150 of 1953 | Repealed-INCOME TAX (205.551 - 205.574) |
| Act 343 of 1969 | Repealed-MULTISTATE TAX COMPACT (205.581 - 205.589) |
| Act 173 of 1956 | DOMICILE OF DECEDENTS FOR DEATH TAX PURPOSES (205.601 - 205.607) |
| Section 205.601 | Domicile of decedents for death tax purposes, settlement of disputes; definitions. |
| Section 205.602 | Domicile of decedents for death tax purposes, settlement of disputes; notice of election, rejection. |
| Section 205.603 | Domicile of decedents for death tax purposes, settlement of disputes; written agreement with other taxing officials. |
| Section 205.604 | Domicile of decedents for death tax purposes, settlement of disputes; arbitration board, procedure, determination. |
| Section 205.605 | Domicile of decedents for death tax purposes, settlement of disputes; written agreement after arbitration commenced. |
| Section 205.606 | Domicile of decedents for death tax purposes, settlement of disputes; maximum interest and penalties if decedent domiciled in this state. |
| Section 205.607 | Domicile of decedents for death tax purposes, settlement of disputes; application of act. |
| Act 186 of 1973 | TAX TRIBUNAL ACT (205.701 - 205.779) |
| 186-1973-1 | CHAPTER 1 (205.701...205.707) |
| Section 205.701 | Short title. |
| Section 205.703 | Definitions. |
| Section 205.707 | Provisions effective. |
| 186-1973-2 | CHAPTER 2 (205.721...205.726) |
| Section 205.721 | Tax tribunal; creation; quasi-judicial agency; appointment, reappointment, and terms of members; vacancy; training. |
| Section 205.722 | Tax tribunal; qualifications of members; oath; requirements; prohibitions; compensation and expenses; motion for disqualification. |
| Section 205.723 | Tax tribunal; election and duties of chairman. |
| Section 205.724 | Tax tribunal; chief clerk; deputy clerks; oath; bond. |
| Section 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. |
| Section 205.726 | Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer or referee. |
| 186-1973-3 | CHAPTER 3 (205.731...205.737a) |
| Section 205.731 | Tax tribunal; jurisdiction. |
| Section 205.732 | Tax tribunal; powers. |
| Section 205.733 | Tax tribunal; adoption and effect of seal; process. |
| Section 205.734 | Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice. |
| Section 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. |
| Section 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. |
| Section 205.736 | Tax tribunal; subpoenas; compliance; assistance from state and local governments. |
| Section 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. |
| Section 205.737a | Extension of deadline for filing certain 2020 property tax appeals. |
| 186-1973-4 | CHAPTER 4 (205.741...205.749) |
| Section 205.741 | Tax tribunal; proceedings before state tax commission or circuit court. |
| Section 205.743 | Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable. |
| Section 205.744 | Intervention or impleading. |
| Section 205.745 | Entering order or decision; appeal. |
| Section 205.746 | Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts. |
| Section 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. |
| Section 205.749 | Fees; Michigan tax tribunal fund; creation; deposit of fees; money remaining in fund at close of fiscal year; use. |
| 186-1973-5 | CHAPTER 5 (205.751...205.755) |
| Section 205.751 | Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes. |
| Section 205.752 | Tax tribunal; decisions or orders final and conclusive; copies; costs. |
| Section 205.753 | Tax tribunal; appeal from final order or decision; record. |
| Section 205.755 | Correction of rolls; collection or refund of tax; commencement of time periods. |
| 186-1973-6 | CHAPTER 6 (205.761...205.766) |
| Section 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. |
| Section 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. |
| Section 205.762a | Appeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing. |
| Section 205.762b | Informal settlement conference; manner; stipulation for judgment; appeal; section not applicable to claim for exemption of principal residence. |
| Section 205.763 | Appearances. |
| Section 205.764 | Referral of proceedings; transfer of matter for hearing and decision; fees, costs, and expenses. |
| Section 205.765 | Decision as precedent; designation. |
| Section 205.766 | Repealed. 2008, Act 129, Imd. Eff. May 9, 2008. |
| 186-1973-7 | CHAPTER 7 (205.771...205.779) |
| Section 205.771 | Provisions applicable to matters pending on effective date of act. |
| Section 205.772 | Transfer of books, records, documents, files, transcripts, funds, deposits, and securities. |
| Section 205.773 | Remands. |
| Section 205.774 | Right to sue agency for refund abolished; payments under protest not required. |
| Section 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. |
| E.R.O. No. 1991-15 | EXECUTIVE REORGANIZATION ORDER (205.800 - 205.800) |
| Section 205.800 | Transfer of tax tribunal to the department of commerce. |
| Act 174 of 2004 | STREAMLINED SALES AND USE TAX ADMINISTRATION ACT (205.801 - 205.833) |
| Section 205.801 | Short title. |
| Section 205.803 | Definitions. |
| Section 205.805 | Purpose of act. |
| Section 205.807 | Payment, collection, and remittance of sales and use taxes; provisions. |
| Section 205.809 | Streamlined sales and use tax agreement; powers and duties of state treasurer and department; rules. |
| Section 205.811 | Controlling effect; parties to agreement; construction of act. |
| Section 205.813 | Appointment of members to board; terms; membership; representation by state delegation; voting; report; administration of taxes by department; participation by state delegation. |
| Section 205.815 | Withdrawal from membership. |
| Section 205.817 | Finding of noncompliance; sanctions; expulsion. |
| Section 205.819 | Registration. |
| Section 205.821 | Models; selection for purposes of collecting and remitting sales and use taxes. |
| Section 205.823 | Computation of tax remitted. |
| Section 205.825 | Certified service provider as seller's agent. |
| Section 205.827 | Personal identifiable information. |
| Section 205.829 | Liability of registered seller; exceptions. |
| Section 205.831 | Notification of change in rate or tax base. |
| Section 205.833 | Business advisory group. |