reglab/housing_qa huggingface dataset:
MI Comp L § 207.847 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856)|Section 207.847 - Exemption of Qualified Facility From Tax; Duration of Force and Effect of Certificate; Commencement; Date of Issuance; Extension.

207.847 Exemption of qualified facility from tax; duration of force and effect of certificate; commencement; date of issuance; extension.Sec. 7.  (1) A qualified facility for which a commercial rehabilitation exemption certificate is in effect, but not the land on which the rehabilitated facility is located, or personal property other than personal property assessed pursuant to sections 8(d) and 14(6) of the general property tax act, 1893 PA 206, MCL 211.8 and 211.14, for the period on and after the effective date of the certificate and continuing so long as the commercial rehabilitation exemption certificate is in force, is exempt from ad valorem property taxes collected under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157.  (2) Unless earlier revoked as provided in section 12, a commercial rehabilitation exemption certificate shall remain in force and effect for a period to be determined by the legislative body of the qualified local governmental unit. The certificate may be issued for a period of at least 1 year, but not to exceed 10 years. If the number of years determined is less than 10, the certificate may be subject to review by the legislative body of the qualified local governmental unit and the certificate may be extended. The total amount of time determined for the certificate including any extensions shall not exceed 10 years after the completion of the qualified facility. The certificate shall commence with its effective date and end on the December 31 immediately following the last day of the number of years determined. The date of issuance of a certificate of occupancy, if required by appropriate authority, shall be the date of completion of the qualified facility.  (3) If the number of years determined by the legislative body of the qualified local governmental unit for the period a certificate remains in force is less than 10 years, the review of the certificate for the purpose of determining an extension shall be based upon factors, criteria, and objectives that shall be placed in writing, determined and approved at the time the certificate is approved by resolution of the legislative body of the qualified local governmental unit and sent, by certified mail, to the applicant, the assessor of the local tax collecting unit in which the qualified facility is located, and the commission. History: 2005, Act 210, Imd. Eff. Nov. 17, 2005
MI Comp L § 207.849 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856)|Section 207.849 - Determining Value of Each Qualified Facility.

207.849 Determining value of each qualified facility.Sec. 9.  The assessor of each qualified local governmental unit in which there is a qualified facility with respect to which 1 or more commercial rehabilitation exemption certificates have been issued and are in force shall determine annually as of December 31 the value and taxable value, both for real and personal property, of each qualified facility separately, having the benefit of a certificate and upon receipt of notice of the filing of an application for the issuance of a certificate, shall determine and furnish to the local legislative body the value and the taxable value of the property to which the application pertains and other information as may be necessary to permit the local legislative body to make the determinations required by section 8(2). History: 2005, Act 210, Imd. Eff. Nov. 17, 2005
MI Comp L § 207.851 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856)|Section 207.851 - Lien.

207.851 Lien.Sec. 11.  The amount of the tax applicable to real property, until paid, is a lien upon the real property to which the certificate is applicable. Proceedings upon the lien as provided by law for the foreclosure in the circuit court of mortgage liens upon real property may commence only upon the filing by the appropriate collecting officer of a certificate of nonpayment of the commercial rehabilitation tax applicable to real property, together with an affidavit of proof of service of the certificate of nonpayment upon the owner of the qualified facility by certified mail, with the register of deeds of the county in which the qualified facility is situated. History: 2005, Act 210, Imd. Eff. Nov. 17, 2005
MI Comp L § 207.852 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856)|Section 207.852 - Commercial Rehabilitation Exemption Certificate; Revocation; Transfer to Subsequent Owner.

207.852 Commercial rehabilitation exemption certificate; revocation; transfer to subsequent owner.Sec. 12.  (1) The legislative body of the qualified local governmental unit may, by resolution, revoke the commercial rehabilitation exemption certificate of a facility if it finds that the completion of rehabilitation of the qualified facility has not occurred within the time authorized by the legislative body in the exemption certificate or a duly authorized extension of that time, or that the holder of the commercial rehabilitation exemption certificate has not proceeded in good faith with the operation of the qualified facility in a manner consistent with the purposes of this act and in the absence of circumstances that are beyond the control of the holder of the exemption certificate.  (2) Upon receipt of a request by certified mail to the legislative body of the qualified local governmental unit by the holder of a commercial rehabilitation exemption certificate requesting revocation of the certificate, the legislative body of the qualified local governmental unit may, by resolution, revoke the certificate.  (3) Upon the written request of the holder of a revoked commercial rehabilitation exemption certificate to the legislative body of the qualified local governmental unit and the commission or upon the application of a subsequent owner to the legislative body of the qualified local governmental unit to transfer the revoked commercial rehabilitation exemption certificate to a subsequent owner, and the submission to the commission of a resolution of concurrence by the legislative body of the qualified local governmental unit in which the qualified facility is located, and if the qualified facility continues to qualify under this act, the commission may reinstate a revoked commercial rehabilitation exemption certificate for the holder or a subsequent owner that has applied for the transfer. History: 2005, Act 210, Imd. Eff. Nov. 17, 2005 ;-- Am. 2018, Act 250, Imd. Eff. June 28, 2018
MI Comp L § 207.853 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856)|Section 207.853 - Transfer and Assignment of Certificate.

207.853 Transfer and assignment of certificate.Sec. 13.  A commercial rehabilitation exemption certificate may be transferred and assigned by the holder of the certificate to a new owner of the qualified facility if the qualified local governmental unit approves the transfer after application by the new owner. History: 2005, Act 210, Imd. Eff. Nov. 17, 2005
MI Comp L § 207.854 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856)|Section 207.854 - Status Report by Local Government.

207.854 Status report by local government.Sec. 14.  Not later than October 15 each year, each qualified local governmental unit granting a commercial rehabilitation exemption shall report to the commission on the status of each exemption. The report must include the current value of the property to which the exemption pertains, the value on which the commercial rehabilitation tax is based, and a current estimate of the number of jobs retained or created by the exemption. History: 2005, Act 210, Imd. Eff. Nov. 17, 2005
MI Comp L § 207.855 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856)|Section 207.855 - Report to Legislature.

207.855 Report to legislature.Sec. 15.  (1) The department annually shall prepare and submit to the committees of the house of representatives and senate responsible for tax policy and economic development issues a report on the utilization of commercial rehabilitation districts, based on the information filed with the commission.  (2) After this act has been in effect for 3 years, the department shall prepare and submit to the committees of the house of representatives and senate responsible for tax policy and economic development issues an economic analysis of the costs and benefits of this act in the 3 qualified local governmental units in which it has been most heavily utilized. History: 2005, Act 210, Imd. Eff. Nov. 17, 2005
MI Comp L § 207.856 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856)|Section 207.856 - Exemption Not Granted After December 31, 2025.

207.856 Exemption not granted after December 31, 2025.Sec. 16.  A new exemption shall not be granted under this act after December 31, 2025, but an exemption then in effect shall continue until the expiration of the exemption certificate. History: 2005, Act 210, Imd. Eff. Nov. 17, 2005 ;-- Am. 2015, Act 218, Imd. Eff. Dec. 15, 2015 ;-- Am. 2020, Act 217, Imd. Eff. Oct. 15, 2020
MI Comp L § 207.1001 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1001 - Short Title.

207.1001 Short title. Sec. 1.  This act shall be known and may be cited as the "motor fuel tax act". History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1010 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1010 - Increase in Tax Rate; Report.

207.1010 Increase in tax rate; report. Sec. 10.  (1) If the tax rate imposed by section 8 is increased, the increase in the tax rate shall also apply to both of the following:  (a) Previously-taxed motor fuel in excess of 3,000 gallons held in storage by an end user.  (b) Previously-taxed motor fuel held for sale that is in excess of dead storage.  (2) The increased rate of tax applies to all nonexempt motor fuel held by a person outside of the bulk transfer/terminal system in this state in excess of 3,000 gallons, to the extent the inventory was not previously subject to the tax rate imposed before the effective date of this section. However, tax is not payable on motor fuel that is either dyed diesel fuel or motor fuel held by the federal or state government, or a political subdivision of this state.  (3) A person in possession of motor fuel subject to subsection (1) shall do all of the following:  (a) Take an inventory at the close of business on the last day before the effective date of the tax increase to determine the gallons of motor fuel in storage for purposes of determining the tax due on the inventory.  (b) Deduct the number of gallons of motor fuel in dead storage.  (c) Deduct the number of gallons of dyed diesel fuel.  (d) Report the gallons of motor fuel listed in subdivisions (a) to (c) on a form or in a format provided by the department.  (4) The amount of the tax due under subsection (3) is equal to the increase in the tax rate times the gallons of motor fuel in storage as determined under subsection (1).  (5) The report shall be filed and the tax paid within 20 days after the last day of the month that the increase in the tax rate took effect. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1012 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1012 - Imposition on Nonexempt End User; Joint and Several Liability.

207.1012 Imposition on nonexempt end user; joint and several liability. Sec. 12.  (1) A tax equal to the tax imposed by section 8 is imposed on a nonexempt end user upon delivery in this state of 1 or more of the following into the fuel supply tank of that end user's motor vehicle:  (a) Dyed diesel fuel or any motor fuel that contains a dye.  (b) Motor fuel on which a claim for refund has been made.  (c) Any fuel or component of fuel that is taxable under this act and on which tax has not previously been imposed by this act.  (2) The ultimate vendor of motor fuel is jointly and severally liable with the end user for the tax imposed by this section if the ultimate vendor knows or has reason to know that the motor fuel, as to which the tax imposed by this act or the motor carrier fuel tax act, 1980 PA 119, MCL 207.211 to 207.234, has not been paid, is or will be consumed by a nonexempt end user or in a nonexempt use. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1014 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1014 - Tax Remittance by Electronic Funds Transfer; Deduction for Quantity of Gas Removed by Supplier; Payment or Credit.

207.1014 Tax remittance by electronic funds transfer; deduction for quantity of gas removed by supplier; payment or credit. Sec. 14.  (1) The department may require a supplier required to remit tax under this act to remit the tax by an electronic funds transfer acceptable to the department. The remittance shall be made on or before the date the tax is due.  (2) In computing the tax, a supplier may deduct 1.5% of the quantity of gasoline removed by the supplier to allow for the cost of remitting the tax. This deduction is not allowed for the quantity of gasoline removed by the supplier and sold tax-free. At the time of filing the report and paying the tax, the supplier shall submit satisfactory evidence to the department that the amount of tax represented by the deduction was paid or credited to the supplier or wholesaler who purchased the gasoline from the supplier or wholesaler. The amount of the deduction shall be paid or credited by each supplier or wholesaler to the purchaser at each subsequent sale to a wholesaler. When a wholesaler or supplier sells gasoline to a retailer, the wholesaler or supplier shall pay or credit to the retailer 1/3 of the deduction on quantities sold to that retailer. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1016 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1016 - Tax Credit by Supplier in Amount Uncollected From Purchaser; Notice; Rules; Report; Identification; Limitation; Additional Credit; Remittance.

207.1016 Tax credit by supplier in amount uncollected from purchaser; notice; rules; report; identification; limitation; additional credit; remittance. Sec. 16.  (1) In computing the amount of tax due under this act, a supplier is entitled to a credit against the tax payable in the amount of tax paid by the supplier that has not been collected from an eligible purchaser and remains uncollected for 90 days after the date the tax payment was due from the eligible purchaser.  (2) The supplier shall provide written notice to the department of a failure to collect tax within 10 days after the earliest date on which the supplier was allowed to collect the tax from the eligible purchaser under section 74.  (3) The department may promulgate rules establishing the evidence a supplier must provide to receive the credit.  (4) A supplier shall claim the credit on the first report filed by the supplier following the expiration of the 90-day period described in subsection (1) if the payment remains unpaid as of the filing date of that report.  (5) The claim for the credit shall identify the defaulting eligible purchaser and any tax liability that remains unpaid.  (6) If an eligible purchaser fails to make a timely payment of the amount of tax due, the supplier's credit shall be limited to the amount due from the purchaser, plus any tax that accrues and remains unpaid from that purchaser for a period of 10 days following the date of failure to pay.  (7) Additional credit is not allowed to a supplier under this section until the department has authorized the purchaser to make a new election under section 74.  (8) A supplier shall remit to the department any previously uncollected taxes paid to the supplier by an eligible purchaser on which the supplier claimed a credit or deduction under this section. The supplier shall remit the taxes on the return filed for the month that the taxes were paid to the supplier and shall include a statement of the period for which the taxes were paid. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1020 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1020 - Motor Fuel Blended With Untaxed Products or Materials; Tax; Applicable Rate; Remittance.

207.1020 Motor fuel blended with untaxed products or materials; tax; applicable rate; remittance. Sec. 20.  (1) A person who blends motor fuel with untaxed products or materials is subject to tax on the untaxed products or materials.  (2) The applicable rate of tax on the untaxed products or materials is the rate imposed on the motor fuel that is blended with the untaxed product or materials.  (3) A person subject to the tax payable under subsection (1) shall remit the tax directly to the department on or before the twentieth day of the month following the month the fuel is blended. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1022 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1022 - Tax on Gasoline, Diesel Fuel, and Alternative Fuel in Lieu of Other Taxes.

207.1022 Tax on gasoline, diesel fuel, and alternative fuel in lieu of other taxes.Sec. 22.  (1) The tax imposed on gasoline shall be in lieu of all other taxes imposed or to be imposed upon the sale or use of gasoline by this state or any political subdivision of this state except for the taxes imposed by the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, and the use tax act, 1937 PA 94, MCL 205.91 to 205.111.  (2) The tax imposed on diesel fuel and alternative fuel shall be imposed in lieu of all other taxes imposed or to be imposed upon the sale or use of diesel fuel or alternative fuel by this state or a political subdivision of this state, except the taxes imposed by the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, the use tax act, 1937 PA 94, MCL 205.91 to 205.111, and the motor carrier fuel tax act, 1980 PA 119, MCL 207.211 to 207.234. The exception for taxes imposed by the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, and the use tax act, 1937 PA 94, MCL 205.91 to 205.111, does not apply to diesel fuel used in passenger vehicles of a capacity of 10 or more operated for hire under a certificate issued by the state transportation department. As used in this subsection, "alternative fuel" means that term as defined in section 151. History: 2000, Act 403, Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176, Eff. Jan. 1, 2017 Compiler's Notes: Enacting section 2 of Act 468 of 2014 provides:"Enacting section 2. This amendatory act does not take effect unless House Joint Resolution UU of the 97th Legislature becomes a part of the state constitution of 1963 as provided in section 1 of article XII of the state constitution of 1963."House Joint Resolution UU was presented to the electors as Proposal 15-1 at the May 5, 2015 special election. The proposal to amend the constitution was not approved by the voters and Act 468 of 2014 does not go into effect.
MI Comp L § 207.1024 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1024 - Sale, Delivery, Use, Possession, or Storage of Motor Fuel; Prohibition; Exceptions; Violation as Misdemeanor.

207.1024 Sale, delivery, use, possession, or storage of motor fuel; prohibition; exceptions; violation as misdemeanor. Sec. 24.  (1) Except as otherwise provided in subsection (2), a person shall not sell, deliver, possess, or store in this state, or import for sale, use, delivery, possession, or storage in this state, motor fuel as to which the tax imposed by section 8 has not been previously paid to or accrued by either of the following:  (a) A licensed supplier at the time of removal from a terminal.  (b) A licensed importer, if all of the conditions in sections 76 and 104 concerning the lawful importation of motor fuel by the importer have been met.  (2) The prohibition in subsection (1) does not apply to any of the following:  (a) A supplier with respect to motor fuel held within the bulk transfer/terminal system in this state which was refined in this state or imported into this state in a bulk transfer.  (b) Motor fuel that is exempt under section 30.  (c) Motor fuel in the process of being exported by a licensed exporter in accordance with the shipping paper requirement in section 101 as to which the destination state tax has been paid or accrued to the supplier and a statement meeting the requirements of section 103(1)(d) is shown on the shipping paper.  (d) Motor fuel in the possession of an end user as to which a refund has been issued.  (e) A licensed importer who has met the conditions of sections 76 and 104.  (3) A person who violates this section is guilty of a misdemeanor. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1026 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1026 - Presumption as to Use or Consumption of Motor Fuel on Public Roads or Highways.

207.1026 Presumption as to use or consumption of motor fuel on public roads or highways. Sec. 26.  (1) Except as otherwise provided in section 32, there is an irrebuttable presumption that all motor fuel delivered in this state into the fuel supply tank of a motor vehicle licensed or required to be licensed for use on the public roads or highways of this state is to be used or consumed on the public roads or highways in this state for producing or generating power for propelling the motor vehicle. This presumption does not apply to that portion of the motor fuel used or consumed by a commercial motor vehicle outside of this state.  (2) There is a rebuttable presumption, subject to proof of exemption under this act, that all motor fuel removed from a terminal in this state, or imported into this state other than by a bulk transfer within the bulk transfer/terminal system or delivered into an end user's storage tank, is to be used or consumed on the public roads or highways in this state in producing or generating power for propelling motor vehicles. This presumption does not apply to that portion of the motor fuel used or consumed by a licensed commercial motor vehicle outside of this state. History: 2000, Act 403, Eff. Apr. 1, 2001