{"data":{"id":"us-mi/mich.-comp.-laws-207.625","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 207.625","heading":"Excise tax; time and manner of collection; administration of tax.","body":"Sec. 5.\n\nThe excise tax shall be collected at the same time and in the same manner as the use tax pursuant to the use tax act, Act No. 94 of the Public Acts of 1937, being sections 205.91 to 205.111 of the Michigan Compiled Laws.\n\nThe tax imposed by this act shall be administered by the revenue division of the department of treasury pursuant to Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.30 of the Michigan Compiled Laws.","path":["MI Code","Chapter 207","Act Act-106-of-1985"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-625","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"0964d41d1ca497b6540186f68da66a320c8b6e27c7c0adde20534306a030239f","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-207.624","next":"us-mi/mich.-comp.-laws-207.626"},"notice":"GroundRules: Original legal text. Not legal advice."}