Mich. Comp. Laws § 205.185: Money received and refunds paid; disposition.

Sec. 15.

All money received and refunds paid under the provisions of this act shall be deposited or disbursed in the following manner:

Money received and refunds paid under section 5 of this act shall be deposited or disbursed in accordance with the provisions of section 9 of article IX of the state constitution of 1963.

Money received and refunds paid pursuant to all other sections of this act shall be deposited or disbursed in the same manner as funds are received or paid pursuant to the use tax act.