GroundRules
Browse Michigan
Read the original sections, or search by topic.
- Mich. Comp. Laws § 206.811 · Nexus; "actively solicits", "gross receipts", and "physical presence" defined.
- Mich. Comp. Laws § 206.813 · Election to pay flow-through entity tax; irrevocable; timing.
- Mich. Comp. Laws § 206.815 · Flow-through entity tax; levy and imposition; base; adjustments; computation of tax; disclosure to members.
- Mich. Comp. Laws § 206.817 · Tax base; apportionment; business activity of the flow-through entity; chapter 3.
- Mich. Comp. Laws § 206.819 · Tax credit for allocated share of tax reported by flow-through entity; prohibition.
- Mich. Comp. Laws § 206.831 · Estimated payments and quarterly returns.
- Mich. Comp. Laws § 206.833 · Annual or final return; filing; form and content; remittance of final liability; information return; extension.
- Mich. Comp. Laws § 206.835 · Furnishing copy of return filed under internal revenue code; amended return.
- Mich. Comp. Laws § 206.837 · Added interest; exception for 2021 refunds.
- Mich. Comp. Laws § 206.839 · Non-electing flow-through entity; reporting of information required by internal revenue code; estate or trust reporting requirements.
- Mich. Comp. Laws § 206.841 · Administration of tax; conflicting provisions; rules; forms; additional tax liability; statistics detailing distribution of tax receipts.
- Mich. Comp. Laws § 206.843 · Distribution to state school aid fund; balance to general fund.
- Mich. Comp. Laws § 206.845 · Classification as disregarded entity for federal income tax purposes; treatment of certain conversions into a limited liability company.
- Mich. Comp. Laws § 206.847 · Imposition of tax; subject to certain state and local tax deduction limitations under the internal revenue code.
- Mich. Comp. Laws § 206.91 · Common trust funds and participants; taxable status.
- Mich. Comp. Laws § 206.921 · Short title.
- Mich. Comp. Laws § 206.922 · Definitions.
- Mich. Comp. Laws § 206.923 · Girl scouts of Michigan fund; creation; purpose; amounts credited to fund; investment.
- Mich. Comp. Laws § 206.924 · Expenditures; availability of gift or donation for distribution.
- Mich. Comp. Laws § 206.925 · Matching funds.
- Mich. Comp. Laws § 206.926 · Appropriation; money remaining in fund.
- Mich. Comp. Laws § 206.901 · Short title.
- Mich. Comp. Laws § 206.902 · Definitions.
- Mich. Comp. Laws § 206.903 · Individual or family development account; establishment; purpose; policies and procedures; approving and reviewing qualifications of fiduciary organizations and program sites; factors; implementation of programs.
- Mich. Comp. Laws § 206.904 · Eligibility; approval or rejection of applicant by program site; limitation on number of accounts; duties of individual; establishment of account; purposes; signatures for withdrawals.
- Mich. Comp. Laws § 206.905 · Participant savings plan agreement; matching funds; distributions; manner.
- Mich. Comp. Laws § 206.906 · Withdrawal matched by program site; contingent beneficiary; financial institution not responsible for verification.
- Mich. Comp. Laws § 206.909 · Administration of individual or family development account program by fiduciary organization; report.
- Mich. Comp. Laws § 206.910 · Rules.
- Mich. Comp. Laws § 206.911 · Effective date.
- Mich. Comp. Laws § 206.961 · Short title.
- Mich. Comp. Laws § 206.963 · Definitions.
- Mich. Comp. Laws § 206.965 · Michigan Alzheimer's association fund; creation; administrator; deposit of amounts; investment; interest and earnings; money in fund at close of fiscal year.
- Mich. Comp. Laws § 206.967 · Expenditure.
- Mich. Comp. Laws § 206.969 · Availability of money for distribution.
- Mich. Comp. Laws § 206.931 · Short title.
- Mich. Comp. Laws § 206.932 · Definitions.
- Mich. Comp. Laws § 206.933 · ALS of Michigan ("Lou Gehrig's disease") fund; creation; credit of amounts to fund; interest and earnings; appropriation, money, and things of value; investment.
- Mich. Comp. Laws § 206.934 · Expenditure; availability of money for distribution.
- Mich. Comp. Laws § 206.935 · Appropriation; money remaining in fund at close of year.
- Mich. Comp. Laws § 207.621 · Short title.
- Mich. Comp. Laws § 207.622 · Legislative finding.
- Mich. Comp. Laws § 207.623 · Definitions.
- Mich. Comp. Laws § 207.624 · Excise tax; rates; exemption.
- Mich. Comp. Laws § 207.625 · Excise tax; time and manner of collection; administration of tax.
- Mich. Comp. Laws § 207.626 · Tax cumulative.
- Mich. Comp. Laws § 207.628 · Convention facility development fund; creation; disposition of collections; use of fund; contract requirement; appropriation, transfer, and deposit of amount.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 207.630 · Distribution of money remaining in fund; priority; substance abuse treatment; quarterly distributions.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 207.632 · Transmitting payment to trustee or trustees for bonds, obligations, other evidences of indebtedness, or payments under a public-private arrangement; prohibition; exception.
- Mich. Comp. Laws § 207.633 · When pledge effective, valid, and binding; lien of pledge; filing or recording of instrument creating pledge; construction of section.
- Mich. Comp. Laws § 207.634 · Bonds, obligations, or other evidences of indebtedness not debt, liability, or obligation of state; payment or refunding; statement.
- Mich. Comp. Laws § 207.635 · State pledge and agreement; construction of section.
- Mich. Comp. Laws § 207.636 · Liberal construction.
- Mich. Comp. Laws § 207.637 · Powers cumulative.
- Mich. Comp. Laws § 207.638 · Annual appropriation.
- Mich. Comp. Laws § 207.639 · Effective date of excise tax.
- Mich. Comp. Laws § 207.640 · Levy of tax; time period.
- Mich. Comp. Laws § 207.211 · Definitions.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 207.212a · International fuel tax agreement.
- Mich. Comp. Laws § 207.213 · Act inapplicable to certain commercial motor vehicles; applicability of international fuel tax agreement.
- Mich. Comp. Laws § 207.214 · Tax credit; refund; receipt required; false statement as misdemeanor; penalty.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 207.216a · Administration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt; refund claim.
- Mich. Comp. Laws § 207.217 · Trip permit; fee; issuance; application.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 207.219 · Books, invoices, receipts, records, and papers of motor carrier, fuel supplier, or alternative fuel dealer; examination.
- Mich. Comp. Laws § 207.220 · Books, records, accounts, and papers of motor carrier; maintenance period.
- Mich. Comp. Laws § 207.225 · Violation as misdemeanor; penalty; revocation of license.
- Mich. Comp. Laws § 207.227 · Operation of commercial motor vehicle in violation of act prohibited; exception.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 207.231 · Enforcement of act.
- Mich. Comp. Laws § 207.232 · Disposition of money.
- Mich. Comp. Laws § 207.234 · Short title.
- Mich. Comp. Laws § 207.501 · Real estate transfer tax; definitions.
- Mich. Comp. Laws § 207.502 · Instruments executed within state subject to tax.
- Mich. Comp. Laws § 207.503 · Instruments executed outside state subject to tax.
- Mich. Comp. Laws § 207.504 · Rate of tax; statement on face of written instrument; affidavit.
- Mich. Comp. Laws § 207.505 · Exemptions.
- Mich. Comp. Laws § 207.506 · Bankruptcy or insolvency proceedings; transfer to receivers.
- Mich. Comp. Laws § 207.507 · Documentary stamps; purchase, methods of affixation, cancellation.
- Mich. Comp. Laws § 207.508 · Preparation of stamps; duty of treasurer, use of tax meter machine.
- Mich. Comp. Laws § 207.509 · Revenue, disposition; credit to general fund.
- Mich. Comp. Laws § 207.510 · Tax to be paid only once; exemptions; new consideration.
- Mich. Comp. Laws § 207.511 · Recording, requirements; detachment of affidavit; use.
- Mich. Comp. Laws § 207.512 · Unlawful acts; penalty for violations.
- Mich. Comp. Laws § 207.513 · Effective date.
- Mich. Comp. Laws § 207.771 · Short title.
- Mich. Comp. Laws § 207.772 · Definitions.
- Mich. Comp. Laws § 207.772a · Inflation rate adjustment.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 207.774 · Neighborhood enterprise zone certificate; application; filing; manner and form; contents; effective date of certificate; conditions.
- Mich. Comp. Laws § 207.775 · Neighborhood enterprise zone certificate; application; approval; forwarding to qualified assessing authority.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 207.777 · Neighborhood enterprise zone certificate; requirements for issuance.
- Mich. Comp. Laws § 207.778 · Neighborhood enterprise zone certificate; form and contents.
- Mich. Comp. Laws § 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.