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- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.427a · Imposition of tax on consumer; intent of act.
- Mich. Comp. Laws § 205.427b · Bad debt; deduction; definition.
- Mich. Comp. Laws § 205.428 · Personal liability for payment of tax; penalty; duties of manufacturer's representative; violations as felony; violations as misdemeanor; enforcement; exception; additional violations.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.430 · Defenses.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.432 · Disposition of proceeds from taxes, fees, and penalties; disbursements; use of funds for enforcement and administration of act.
- Mich. Comp. Laws § 205.433 · Administration of tax; rules; forms; additional taxes; appointment of special investigator.
- Mich. Comp. Laws § 205.434 · Requirements or prohibitions imposed by local units of government.
- Mich. Comp. Laws § 205.435 · Repeal of MCL 205.501 to 205.522.
- Mich. Comp. Laws § 205.436 · Conditional effective date.
- Mich. Comp. Laws § 205.301 · Severance tax on oil or gas.
- Mich. Comp. Laws § 205.302 · Monthly reports; contents, form.
- Mich. Comp. Laws § 205.303 · Severance tax; rate; computing value of production; payment; lien; withholding; deduction; reimbursement; exception; carbon dioxide secondary or enhanced recovery projects.
- Mich. Comp. Laws § 205.304 · Production record, keeping, open to inspection; penalty.
- Mich. Comp. Laws § 205.305 · Report, contents.
- Mich. Comp. Laws § 205.306 · Administration of tax; conflicting provisions; rules; statute of limitations; assignment of claim against state prohibited.
- Mich. Comp. Laws § 205.310 · Injunction.
- Mich. Comp. Laws § 205.311 · “Oil” and “gas” defined.
- Mich. Comp. Laws § 205.311a · "Carbon dioxide secondary or enhanced recovery project" defined.
- Mich. Comp. Laws § 205.312 · “Person” and “producer” defined.
- Mich. Comp. Laws § 205.313 · Receipt; contents.
- Mich. Comp. Laws § 205.314 · Taxes to accompany report; disposition of taxes, penalties, and costs; payment of credits for heating fuel costs.
- Mich. Comp. Laws § 205.315 · In lieu of other taxes; exceptions.
- Mich. Comp. Laws § 205.317 · Information as to production; availability, conditions.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.100a · Receipt and collection of local community stabilization share.
- Mich. Comp. Laws § 205.101 · Refund or credit for returned tangible personal property or service; written notice.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.104b · Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase.
- Mich. Comp. Laws § 205.105 · Failing to register; penalty.
- Mich. Comp. Laws § 205.106 · Seller's failure to comply with act; penalty.
- Mich. Comp. Laws § 205.107 · Computation of tax amount; rounding up to whole cent.
- Mich. Comp. Laws § 205.108 · Consumer's failure to comply with act; making false statement; penalty.
- Mich. Comp. Laws § 205.109 · Collection or payment of tax; benefit to state, authority, and metropolitan areas.
- Mich. Comp. Laws § 205.110 · Sourcing requirements.
- Mich. Comp. Laws § 205.111 · Deposit and disbursement of money; definitions.
- Mich. Comp. Laws § 205.91 · Use tax act; short title.
- Mich. Comp. Laws § 205.92 · Definitions; applicability to delivery and installation charges.
- Mich. Comp. Laws § 205.92b · Additional definitions.
- Mich. Comp. Laws § 205.92c · Definitions.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.93a · Tax for use or consumption; services; charges for intrastate telecommunications services or telecommunications services between state and another state; bundled transaction; definitions.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.93c · Sale of telecommunications services; definitions.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.93f · Use or consumption of medical services provided under social welfare act; tax; "medical services" defined.
- Mich. Comp. Laws § 205.94 · Use tax; exemptions; limitation.
- Mich. Comp. Laws § 205.94a · Additional exemptions.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.94bb · Applicability of tax to certain transfers.
- Mich. Comp. Laws § 205.94cc · Data center equipment; exemption from tax; conditions; report; definitions.
- Mich. Comp. Laws § 205.94d · Exemptions; food or drink from vending machines; definitions.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.94ee · Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.94ff · Sales of certain prosthetic devices; exemption; definitions.
- Mich. Comp. Laws § 205.94g · Exemption of property purchased as part of purchase or transfer of business; exceptions; definition.
- Mich. Comp. Laws § 205.94gg · Storage, use, or consumption of eligible fuel; exemption; definitions.
- Mich. Comp. Laws § 205.94h · Tax inapplicable to property for use in qualified business activity.
- Mich. Comp. Laws § 205.94i · Exemption for drop shipments; definition.
- Mich. Comp. Laws § 205.94j · Exemption of motor vehicle acquired by towing company from police agency; definitions.
- Mich. Comp. Laws § 205.94k · Tax inapplicable to parts and materials affixed to certain aircraft, sale of aircraft, rolling stock, and qualified truck or trailer; definitions.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.94ll · Storage, use, or consumption of firearm safety devices; exemption; definitions.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.94n · Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate.
- Mich. Comp. Laws § 205.94o · Exemptions; limitation; industrial processing; definitions.
- Mich. Comp. Laws § 205.94p · Extractive operations; exemption; limitation; eligible property; definitions.
- Mich. Comp. Laws § 205.94q · Central office equipment or wireless equipment; presumption.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.94u · Storage, use, or consumption of investment coins and bullion; applicability of tax; definitions.
- Mich. Comp. Laws § 205.94w · Applicability of tax; exceptions; definitions.
- Mich. Comp. Laws § 205.94x · Tax exemption; resident tribal member.
- Mich. Comp. Laws § 205.94y · Storage, use, or consumption of automobile provided by family independence agency or qualified organization; applicability of tax.
- Mich. Comp. Laws § 205.94z · Certain property affixed to or made structural part of qualified convention facility; "qualified convention facility" defined.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.95a · Sale of tangible personal property; nexus with state; presumptions; purchase of advertisements; agreement; effectiveness of section; definitions.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.95c · Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.96c · Aviation fuel; informational report; "aviation fuel" defined.
- Mich. Comp. Laws § 205.97 · Liability for tax.
- Mich. Comp. Laws § 205.98 · Direct payment authorization.
- Mich. Comp. Laws § 205.99 · Personal liability of seller or certified service provider for failure to collect tax; definition.
- Mich. Comp. Laws § 205.99a · Bad debt deduction.
- Mich. Comp. Laws § 205.800 · Transfer of tax tribunal to the department of commerce.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 206.941 · Short title.
- Mich. Comp. Laws § 206.943 · Definitions.
- Mich. Comp. Laws § 206.945 · Special Olympics Michigan fund; creation; purpose; administration; credit and deposit of amounts; investment.
- Mich. Comp. Laws § 206.947 · Expenditures; limitation.
- Mich. Comp. Laws § 206.949 · Appropriation.
- Mich. Comp. Laws § 206.981 · Short title.
- Mich. Comp. Laws § 206.982 · Definitions.