reglab/housing_qa huggingface dataset:
MI Comp L § 205.8 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)|Section 205.8 - Letters and Notices Sent to Taxpayer's Official Representative.

205.8 Letters and notices sent to taxpayer's official representative. Sec. 8.  If a taxpayer files with the department a written request that copies of letters and notices regarding a dispute with that taxpayer be sent to the taxpayer's official representative, the department shall send the official representative, at the address designated by the taxpayer in the written request, a copy of each letter or notice sent to that taxpayer. A taxpayer shall not designate more than 1 official representative under this section for a single dispute. History: Add. 1993, Act 14, Imd. Eff. Apr. 1, 1993 Compiler's Notes: Former MCL 205.8, which pertained to the state board of tax appeals, was repealed by Act 37 of 1976, Eff. Dec. 31, 1977, Act 162 of 1980, Eff. Dec. 31, 1981, and by Act 138 of 1981, Eff. Sept. 30, 1982.Popular Name: Revenue Act
MI Comp L § 205.9 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)|Section 205.9 - Repealed. 1976, Act 37, Eff. Dec. 31, 1977.

205.9 Repealed. 1976, Act 37, Eff. Dec. 31, 1977. Compiler's Notes: The repealed section, which pertained to the state board of tax appeals, was also repealed by Act 162 of 1980, Eff. Dec. 31, 1981, and by Act 138 of 1981, Eff. Sept. 30, 1982.Popular Name: Revenue Act
MI Comp L § 205.10 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)|Section 205.10 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.

205.10 Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970. Compiler's Notes: The repealed section provided for advisory boards, consultants and research assistants.Popular Name: Revenue Act
MI Comp L § 205.11 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)|Section 205.11 - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.

205.11 Repealed. 1980, Act 162, Eff. Sept. 17, 1980. Compiler's Notes: The repealed section pertained to statistical reports and confidentiality.Popular Name: Revenue Act
MI Comp L § 205.12 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)|Section 205.12 - Signing Orders, Certificates, Jeopardy Assessments, and Subpoenas.

205.12 Signing orders, certificates, jeopardy assessments, and subpoenas. Sec. 12.  All orders, certificates, jeopardy assessments, and subpoenas made or issued by the department shall be signed by the state treasurer or the state treasurer's designee. History: 1941, Act 122, Eff. Jan. 10, 1942 ;-- CL 1948, 205.12 ;-- Am. 1975, Act 266, Imd. Eff. Nov. 3, 1975 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 2002, Act 657, Imd. Eff. Dec. 23, 2002 Compiler's Notes: Section 2 of Act 58 of 1986 provides: “The changes in penalties and interest affected by this amendatory act shall take effect July 1, 1986.”Section 3 of Act 58 of 1986 provides: “Except for section 31 and the provisions of enacting section 2, this amendatory act shall take effect May 1, 1986.”Popular Name: Revenue Act
MI Comp L § 205.15, 205.16 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)|Section 205.15, 205.16 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.

205.15, 205.16 Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970. Compiler's Notes: The repealed sections pertained to transfer to department of employees from other agencies, and contained a savings clause.Popular Name: Revenue Act
MI Comp L § 205.17 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)|Section 205.17 - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.

205.17 Repealed. 1980, Act 162, Eff. Sept. 17, 1980. Compiler's Notes: The repealed section pertained to office space.Popular Name: Revenue Act
MI Comp L § 205.20 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)|Section 205.20 - Procedures to Which Taxes Subject.

205.20 Procedures to which taxes subject. Sec. 20.  Unless otherwise provided by specific authority in a taxing statute administered by the department, all taxes shall be subject to the procedures of administration, audit, assessment, interest, penalty, and appeal provided in sections 21 to 30. History: Add. 1980, Act 162, Eff. Sept. 17, 1980 Compiler's Notes: Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective with the effective date of this act. An appeal to the state board of tax appeals filed prior to the effective date of this act shall proceed as follows:"(a) A matter which has not been heard on or before January 1, 1981, shall be transferred to the tax tribunal as of January 1, 1981."(b) A matter which has been heard on or before January 1, 1981 shall be completed by the board and a decision issued before December 31, 1981."(c) An appeal having been filed in any court of record in this state prior to January 1, 1981 shall proceed in those courts until a decision is rendered. Appeals filed after January 1, 1981 shall be in accordance with this amendatory act."Act 138 of 1981 purported to amend enacting sections 3 and 4 of Act 162 of 1980 to read as follows:"Section 3. Sections 7, 8, and 9 of Act No. 122 of the Public Acts of 1941, as amended, being sections 205.7, 205.8, and 205.9 of the Compiled Laws of 1970, are repealed effective September 30, 1982."Section 4. (1) This amendatory act shall take effect September 16, 1980. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective September 16, 1980. An appeal to the state board of tax appeals filed prior to September 16, 1980 shall proceed as follows:"(a) A matter which has not been heard, and submitted to the board for decision, on or before January 1, 1982 shall be transferred to the tax tribunal as of January 1, 1982."(b) A matter which has been heard, and submitted to the board for decision, on or before January 1, 1982 shall be completed and a decision issued before September 30, 1982."(2) An appeal having been filed in any court of record in this state prior to January 1, 1981 shall proceed in those courts until a decision is rendered. Appeals filed after January 1, 1981 shall be in accordance with this amendatory act."However, the provisions of Act 162 of 1980 had already taken effect prior to October 29, 1981, the effective date of Act 138 of 1981.Popular Name: Revenue Act
MI Comp L § 205.21a (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)|Section 205.21a - Credit Audit or Refund Denial; Informal Conference; Notice.

205.21a Credit audit or refund denial; informal conference; notice.Sec. 21a.  If a taxpayer serves written notice upon the department within 60 days of the issuance of a credit audit or a refund denial, the taxpayer is entitled to an informal conference on the question in the same manner and under the same procedures provided for under section 21. History: Add. 2006, Act 5, Imd. Eff. Feb. 3, 2006 Popular Name: Revenue Act
MI Comp L § 205.21b (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)|Section 205.21b - Taxpayer Subject to Use Tax Audit; Offset; "Use Tax" Defined.

205.21b Taxpayer subject to use tax audit; offset; "use tax" defined.Sec. 21b.  (1) In the course of an audit conducted under the authority of section 21, a taxpayer has the right to claim credit amounts as an offset against debit amounts determined in the audit. A taxpayer that is the subject of a use tax audit of its purchases is entitled to offset the use tax liability determined in that audit by the amount of sales tax paid annually under the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, by it to a Michigan vendor, or use tax paid annually by it to a vendor located outside this state, on an amount of up to $5,000.00 in purchases.  (2) As used in this section, "use tax" means the tax described in the use tax act, 1937 PA 94, MCL 205.91 to 205.111. History: Add. 2006, Act 7, Eff. Oct. 1, 2006 Popular Name: Revenue Act
MI Comp L § 205.30b (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)|Section 205.30b - Report Regarding Application of Revenue Limitation; Petition for Refund; Method of Refund; Escrow Account.

205.30b Report regarding application of revenue limitation; petition for refund; method of refund; escrow account.Sec. 30b.  (1) Within 45 days after the publication of the comprehensive annual financial report by the director of the department of management and budget pursuant to section 494 of the management and budget act, 1984 PA 431, MCL 18.1494, the director of the department of management and budget and the state treasurer shall issue a report regarding the application of the revenue limitation in section 26 of article IX of the state constitution of 1963 to the fiscal year for which the comprehensive annual financial report applies. Within 30 days after the director of the department of management and budget and the state treasurer issue their report, the auditor general shall audit that report. This audit shall examine the past and present methodology of calculating revenues and comment on differences, if any, from past practices.  (2) If a refund is required by section 26 of article IX of the state constitution of 1963, a taxpayer shall petition for the refund by filling out the appropriate line to be provided on the annual income tax return, single business tax return, or Michigan business tax return. The amount of refund shall be based on the tax liability for the taxpayer's year commencing in the state's fiscal year in which the revenue limit was exceeded. Failure to fill out the appropriate line on the annual income tax return, single business tax return, or Michigan business tax return shall not extinguish the taxpayer's right to petition for the refund pursuant to section 350d of the management and budget act, 1984 PA 431, MCL 18.1350d.  (3) If before November 1, 1986, a final determination is made that the method of refund provided for in subsection (2) is unconstitutional, the state treasurer shall cause the refunds due, if any, to be paid for the state fiscal year 1984-85 beginning January 1, 1987 and through February 28, 1987.  (4) The governor may create an escrow account in the general fund and set aside in that account an amount equal to the refunds required by section 26 of article IX of the state constitution of 1963. History: Add. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 2007, Act 194, Imd. Eff. Dec. 21, 2007 Compiler's Notes: Section 2 of Act 58 of 1986 provides: “The changes in penalties and interest affected by this amendatory act shall take effect July 1, 1986.”Section 3 of Act 58 of 1986 provides: “Except for section 31 and the provisions of enacting section 2, this amendatory act shall take effect May 1, 1986.”Popular Name: Revenue Act
MI Comp L § 205.41 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47)|Section 205.41 - Motor Fuel Taxes; Collection Transferred to Department of Revenue.

205.41 Motor fuel taxes; collection transferred to department of revenue. Sec. 1.  All the powers and duties now vested by law in the secretary of state with respect to the collection of the motor fuel taxes are hereby transferred to the department of revenue. The state department of revenue shall be vested with full authority to collect the motor fuel taxes with reference to all such matters as have heretofore been vested in the secretary of state. Whenever any reference is made in the laws of this state to the collection of motor fuel taxes by the secretary of state, such reference shall be deemed intended to be made to the department of revenue. History: 1959, Act 15, Eff. Mar. 19, 1960
MI Comp L § 205.42 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47)|Section 205.42 - Motor Fuel Taxes; Acts.

205.42 Motor fuel taxes; acts. Sec. 2.  The department of treasury shall administer and enforce the following acts and shall succeed to and is hereby vested with all the powers, duties, functions, responsibilities, and jurisdiction now or hereafter conferred upon the secretary of state with respect to the collection of motor fuel taxes as prescribed by:  (a) Motor fuel tax, Act No. 150 of the Public Acts of 1927, being sections 207.101 to 207.202 of the Michigan Compiled Laws.  (b) Highway finance act of 1955, former Act No. 87 of the Public Acts of 1955, or its successor.  (c) Aeronautics code of the state of Michigan, Act No. 327 of the Public Acts of 1945, being sections 259.1 to 259.208 of the Michigan Compiled Laws.  (d) Marine fuel tax, part 781 (Michigan state waterways commission) of the natural resources and environmental protection act, Act No. 451 of the Public Acts of 1994, being sections 324.78101 to 324.78112 of the Michigan Compiled Laws. History: 1959, Act 15, Eff. Mar. 19, 1960 ;-- Am. 1996, Act 51, Imd. Eff. Feb. 26, 1996
MI Comp L § 205.43 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47)|Section 205.43 - Motor Fuel Taxes; Transfer of Staff, Records, Files and Property.

205.43 Motor fuel taxes; transfer of staff, records, files and property. Sec. 3.  All of the staff, records, files and other property, including property held in trust, belonging to the secretary of state with respect to the collection of the motor fuel taxes shall be transferred to the state department of revenue and shall be continued as part of the staff, records, files, and property of the department of revenue. History: 1959, Act 15, Eff. Mar. 19, 1960
MI Comp L § 205.44 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47)|Section 205.44 - Motor Fuel Taxes; Hearings, Orders, Rules and Regulations.

205.44 Motor fuel taxes; hearings, orders, rules and regulations. Sec. 4.  All hearings and proceedings of whatever nature now pending before the secretary of state with respect to the collection of the motor fuel taxes shall not be abated, but shall be transferred to the state department of revenue, without notice to interested parties, and shall be conducted in the same manner and determined in accordance with the provisions of law concerning such hearings and proceedings. All orders, rules and regulations of the secretary of state with respect to the collection of the motor fuel taxes shall continue in effect as though the transfer were not made, and to the extent applicable, they shall be binding upon the department of revenue. History: 1959, Act 15, Eff. Mar. 19, 1960
MI Comp L § 205.45 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47)|Section 205.45 - Motor Fuel Taxes; Transfer of Appropriations.

205.45 Motor fuel taxes; transfer of appropriations. Sec. 5.  All appropriations and all other funds necessary to carry out all the powers, duties and responsibilities of the secretary of state with respect to the collection of motor fuel taxes shall be transferred to the state department of revenue. History: 1959, Act 15, Eff. Mar. 19, 1960
MI Comp L § 205.46 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47)|Section 205.46 - Continuance of Services and Functions.

205.46 Continuance of services and functions. Sec. 6.  The secretary of state and the state department of revenue shall make all other arrangements as are necessary to provide for the uninterrupted conduct of the services and functions of government as prescribed by this act. History: 1959, Act 15, Eff. Mar. 19, 1960
MI Comp L § 205.47 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47)|Section 205.47 - Effective Date of Act.

205.47 Effective date of act. Sec. 7.  This act shall take effect on January 1, 1960. History: 1959, Act 15, Eff. Mar. 19, 1960
MI Comp L § 205.52a (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.52a - Reduction of Tax on Vehicle for Which Special Registration Secured; Limitation; Certification.

205.52a Reduction of tax on vehicle for which special registration secured; limitation; certification. Sec. 2a.  (1) For a sale at retail to a person of a vehicle for which a special registration is secured pursuant to section 226(9) of the Michigan vehicle code, 1949 PA 300, MCL 257.226, the tax imposed under this act shall be reduced by the sum of the following amounts:  (a) The use tax imposed on the vehicle by the state to which the vehicle was removed and in which it is registered.  (b) The amount obtained, even if negative, by subtracting the sales tax that would have been imposed on the vehicle by the state to which the vehicle was removed and in which it is registered if the vehicle had been purchased in that state, from the tax otherwise due under this act.  (2) The reduction in the tax made pursuant to subsection (1) shall not exceed the tax otherwise due under this act.  (3) The person purchasing the vehicle shall furnish to the seller a certification, on a form prescribed by the department, containing the name, address, and signature of the purchaser, a statement indicating the vehicle shall be primarily used, stored, and registered outside of this state, and the name of the jurisdiction in which the vehicle shall be registered. History: Add. 1984, Act 228, Imd. Eff. July 30, 1984 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004
MI Comp L § 205.52c (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.52c - 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.

205.52c 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.Sec. 2c.  (1) A seller of tangible personal property is engaged in the business of making sales at retail in this state if the seller meets either of the following conditions:  (a) The seller's gross receipts from sales to purchasers in this state exceed $100,000.00 in the previous calendar year.  (b) The seller has 200 or more separate transactions into this state in the previous calendar year.  (2) This section applies regardless of whether the seller has a physical presence in this state or is presumed to be engaged in the business of making sales at retail in this state under section 2b. This section does not eliminate or alter the obligation of a seller that has a physical presence in this state or is presumed to be engaged in the business of making sales at retail in this state under section 2b to remit the tax levied under this act.  (3) This section applies to transactions occurring on or after October 1, 2018.  (4) A person that is a marketplace facilitator under section 2d shall include sales by marketplace sellers on its marketplace and its direct sales in determining its gross receipts under subsection (1)(a) or its number of transactions under subsection (1)(b).  (5) A person that is a marketplace seller under section 2d shall include its sales through a marketplace facilitator and its direct sales in determining its gross receipts under subsection (1)(a) or its number of transactions under subsection (1)(b).  (6) Notwithstanding anything else in this section, a seller that makes no sales at retail is not required to obtain a license under this act or file returns. A seller that makes both sales at retail and sales for purposes of resale shall obtain a license under this act, file required returns, and remit tax as required by this act.  (7) As used in this section:  (a) "Marketplace facilitator" means that term as defined in section 2d.  (b) "Marketplace seller" means that term as defined in section 2d. History: Add. 2019, Act 145, Imd. Eff. Dec. 12, 2019
MI Comp L § 205.54b (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54b - Deductible Sales of Gasoline; Statement of Transferee.

205.54b Deductible sales of gasoline; statement of transferee. Sec. 4b.  Any taxpayer, who does not include in the amount of his gross proceeds used for the computation of the tax on sales of gasoline pursuant to the provisions of subdivision (f) of section 4a by reason of the filing with him by the transferee of a statement in a form approved by the department of revenue, shall not hereafter be subject to the requirements of this act as to any portion of such sales of gasoline which are not used by the transferee for the purposes described in said statement: Provided, That this section shall also apply to and be effective in relation to similar transactions of the taxpayer subsequent to January 1, 1949. History: Add. 1955, Act 131, Imd. Eff. June 7, 1955
MI Comp L § 205.54c (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54c - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.

205.54c Repealed. 2004, Act 173, Eff. Sept. 1, 2004. Compiler's Notes: The repealed section pertained to exemptions of property affixed to real estate under certain contracts.
MI Comp L § 205.54e (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54e - Sales of Vehicles to Members of Armed Forces.

205.54e Sales of vehicles to members of armed forces. Sec. 4e.  A sale of a vehicle from a Michigan retailer for titling and registration in his or her home state of residency or domicile to a nonresident person of Michigan actually serving in the United States armed forces is exempt from the tax under this act. At the time of sale or purchase, the purchaser shall provide a sworn statement to the vendor from the immediate commanding officer of the purchaser certifying that the purchaser claiming the exemption is a member of the armed forces on active duty and furnishing the recorded domiciliary or home address of the purchaser. History: Add. 1969, Act 204, Imd. Eff. Aug. 6, 1969 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004
MI Comp L § 205.54f (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78)|Section 205.54f - Commissions Paid to Entities Exempt Under MCL 205.54a; Exemptions.

205.54f Commissions paid to entities exempt under MCL 205.54a; exemptions. Sec. 4f.  Commissions paid to an entity exempt under the provisions of section 4a from sales of tangible personal property dispensed through a nonelectrically operated vending machine containing unsorted confections, nuts, or merchandise which, upon insertion of a coin dispenses the same in substantially equal portions, at random and without selection by the customer, and where the consideration is 10 cents or less, are exempt from the tax under this act. History: Add. 1974, Act 100, Imd. Eff. May 14, 1974 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004