reglab/housing_qa huggingface dataset:
MI Comp L § 207.372 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383)|Section 207.372 - Definitions.

 ***** 207.372 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER ***** 207.372 Definitions. Sec. 2.  As used in this act:  (a) "Airport parking facility" means an area, space, garage, parking structure, or other facility upon or in which motor vehicles are parked, stored, or housed for a consideration and that is located within the boundaries or within 5 miles of the boundaries of a regional airport facility. However, an airport parking facility does not include publicly owned metered spaces or a facility that is leased or rented exclusively for the use of employees of employers located within the boundaries or within 5 miles of the boundaries of a regional airport facility.  (b) "Commissioner" means the state commissioner of revenue.  (c) "Fund" means the airport parking fund created in section 6.  (d) "Motor vehicle" means that term as defined in section 33 of the Michigan vehicle code, Act No. 300 of the Public Acts of 1949, being section 257.33 of the Michigan Compiled Laws, but does not include a vehicle used solely in support of aircraft or airport operations.  (e) "Operator" means a person engaged in the business of controlling or operating an airport parking facility.  (f) "Person" means a natural person, partnership, fiduciary, association, corporation, or other legal entity.  (g) "Qualified county" means a county that provides public services to a regional airport facility.  (h) "Regional airport facility" means an airport that services 4,000,000 or more enplanements annually.  (i) "Transaction" means the parking, storing, housing, or keeping of a motor vehicle for consideration. History: 1987, Act 248, Imd. Eff. Dec. 28, 1987
MI Comp L § 207.373 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383)|Section 207.373 - Excise Tax on Airport Parking Facility; Rate.

 207.373 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER ***** 207.373 Excise tax on airport parking facility; rate. Sec. 3.  There is levied upon and shall be collected from a person engaged in the business of providing an airport parking facility an excise tax. Through December 31, 2002, the rate of the excise tax is 30% of the amount of the charge for the transaction. Beginning January 1, 2003, the rate of the excise tax is 27% of the amount of the charge for the transaction. History: 1987, Act 248, Imd. Eff. Dec. 28, 1987 ;-- Am. 2002, Act 680, Eff. Mar. 31, 2003
MI Comp L § 207.374 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383)|Section 207.374 - Tax Cumulative.

 ***** 207.374 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER ***** 207.374 Tax cumulative. Sec. 4.  A tax levied under this act shall be in addition to any other taxes, charges, or fees imposed by law on the operator. History: 1987, Act 248, Imd. Eff. Dec. 28, 1987
MI Comp L § 207.375 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383)|Section 207.375 - Collection and Administration of Tax.

 ***** 207.375 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER ***** 207.375 Collection and administration of tax. Sec. 5.  (1) An excise tax under this act 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.  (2) The tax 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 205.31 of the Michigan Compiled Laws. History: 1987, Act 248, Imd. Eff. Dec. 28, 1987
MI Comp L § 207.376 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383)|Section 207.376 - Disposition of Tax Collections; Creation of Airport Parking Fund.

 ***** 207.376 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER ***** 207.376 Disposition of tax collections; creation of airport parking fund. Sec. 6.  The collections from the tax imposed under section 3(1) shall be deposited in the state treasury to the credit of the airport parking fund which is hereby created within the state treasury. History: 1987, Act 248, Imd. Eff. Dec. 28, 1987
MI Comp L § 207.377 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383)|Section 207.377 - Repealed. 2002, Act 680, Eff. Mar. 31, 2003.

207.377 Repealed. 2002, Act 680, Eff. Mar. 31, 2003. Compiler's Notes: The repealed section pertained to distribution from airport parking fund.
MI Comp L § 207.378 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383)|Section 207.378 - Assignment or Pledge of Distribution.

 ***** 207.378 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER ***** 207.378 Assignment or pledge of distribution. Sec. 8.  (1) A qualified county may assign or pledge all or a portion of the distribution that county is eligible to receive under this act for the payment of bonds or other obligations that the qualified county is authorized to issue under the fiscal stabilization act, Act No. 80 of the Public Acts of 1981, being sections 141.1001 to 141.1011 of the Michigan Compiled Laws, or of bonds or other obligations issued to the Michigan municipal bond authority pursuant to the shared credit rating act, Act No. 227 of the Public Acts of 1985, being sections 141.1051 to 141.1077 of the Michigan Compiled Laws. If a qualified county assigns or pledges all or a portion of the distribution under this act, the state treasurer may transmit the assigned or pledged distribution to the trustee for the holders of those bonds or other obligations.  (2) A pledge of a distribution under this act is effective, valid, and binding from the time the pledge is made. The pledged distribution received is immediately subject to the lien of the pledge, whether or not there has been physical delivery. The lien of a pledge is valid and binding against all parties having claims in tort, contract, or otherwise against a person receiving the distribution, whether or not the party has notice of the pledge. A county is not required to file or record the resolution or other instrument that pledges the distribution except in the ordinary records of the qualified county to be subject to this section.  (3) This act shall not be construed to do any of the following:  (a) Create or constitute state indebtedness.  (b) Require the state to continue to impose and collect taxes imposed by this act.  (c) Limit or prohibit the state from repealing or amending this act. History: 1987, Act 248, Imd. Eff. Dec. 28, 1987
MI Comp L § 207.379 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383)|Section 207.379 - Bonds or Other Obligations.

 ***** 207.379 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER ***** 207.379 Bonds or other obligations. Sec. 9.  (1) The bonds or other obligations for which the distribution under this act has been pledged or assigned by a qualified county are not in any way a debt or liability of the state, do not create a debt or liability of the state, and do not constitute a pledge of the faith and credit of the state.  (2) A bond or other obligation for which the distribution under this act has been pledged or assigned by a qualified county shall contain on its face a statement indicating that the county is obligated to pay the principal, premium, if any, and interest due on the bond or other obligation, that the state is not obligated to pay, and that the faith and credit of the state and the taxing power of the state are not pledged for that payment. History: 1987, Act 248, Imd. Eff. Dec. 28, 1987
MI Comp L § 207.380 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383)|Section 207.380 - Transmittal of Assigned or Pledged Distribution to Michigan Municipal Bond Authority or Trustee; Advancing Payments.

 ***** 207.380 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER ***** 207.380 Transmittal of assigned or pledged distribution to Michigan municipal bond authority or trustee; advancing payments. Sec. 10.  (1) If a qualified county entered into an agreement to assign all or a portion of the distribution under this act to the Michigan municipal bond authority, an agreement to pledge all or a portion of the distribution under this act for the payment of an obligation the county incurred with the Michigan municipal bond authority, or an agreement to assign all or a portion of the distribution to a trustee under a trust indenture, ordinance, or resolution securing bonds or other obligations issued by that county, the state treasurer shall transmit the assigned or pledged distribution to the Michigan municipal bond authority, its authorized trustee, or the trustee acting under a trust indenture, ordinance, or resolution securing the bonds or other obligations, whichever is applicable.  (2) Notwithstanding the dates for the distribution in section 7, the state treasurer may advance the payments to the Michigan municipal bond authority, its authorized trustee, or other trustee under subsection (1). History: 1987, Act 248, Imd. Eff. Dec. 28, 1987
MI Comp L § 207.381 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383)|Section 207.381 - Appropriation.

 ***** 207.381 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER ***** 207.381 Appropriation. Sec. 11.  There is appropriated from the airport parking fund an amount sufficient to make the distributions under section 7. History: 1987, Act 248, Imd. Eff. Dec. 28, 1987
MI Comp L § 207.382 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383)|Section 207.382 - Distribution Not Revenue From Use or Operation of Airport.

 ***** 207.382 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER ***** 207.382 Distribution not revenue from use or operation of airport. Sec. 12.  The distribution received by a qualified county under this act does not constitute revenue from the use or operation of the airport located within that county and is not subject to any pledge of, lien upon, or use restriction of revenue received or derived by that county from the use or operation of that airport. History: 1987, Act 248, Imd. Eff. Dec. 28, 1987
MI Comp L § 207.383 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383)|Section 207.383 - Effective Date of Excise Taxes.

 ***** 207.383 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER ***** 207.383 Effective date of excise taxes. Sec. 13.  The excise taxes imposed under this act shall take effect on January 1, 1988. History: 1987, Act 248, Imd. Eff. Dec. 28, 1987
MI Comp L § 207.501 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513)|Section 207.501 - Real Estate Transfer Tax; Definitions.

207.501 Real estate transfer tax; definitions. Sec. 1.  As used in this act:  (a) "Treasurer" means the county treasurer.  (b) "Person" means every natural person, association or corporation. Whenever used in any penalty clause the term "person", as applied to associations, means the partners or members thereof, and as applied to corporations, the officers thereof.  (c) "Value" means the current or fair market worth in terms of legal monetary exchange at the time of the transfer. History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968
MI Comp L § 207.502 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513)|Section 207.502 - Instruments Executed Within State Subject to Tax.

207.502 Instruments executed within state subject to tax. Sec. 2.  (1) There is imposed, in addition to all other taxes, a tax upon the following written instruments executed within this state when said instrument is recorded.  (a) Contracts for the sale or exchange of real estate or any interest therein or any combination of the foregoing or any assignment or transfer thereof.  (b) Deeds or instruments of conveyance of real property or any interest therein, for a consideration.  (2) The tax shall be upon the person who is the seller or grantor. History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968
MI Comp L § 207.503 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513)|Section 207.503 - Instruments Executed Outside State Subject to Tax.

207.503 Instruments executed outside state subject to tax. Sec. 3.  There is imposed, in addition to all other taxes, a tax upon all written instruments of the kinds described in section 2 executed without this state if the contract or transfer evidenced thereby concerns property wholly located within this state. Any such instrument shall be subject to all of the provisions of this act. History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968
MI Comp L § 207.504 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513)|Section 207.504 - Rate of Tax; Statement on Face of Written Instrument; Affidavit.

207.504 Rate of tax; statement on face of written instrument; affidavit. Sec. 4.  The tax shall be at the rate of 55 cents in a county with a population of less than 2,000,000 and not more than 75 cents as authorized by the county board of commissioners in a county with a population of 2,000,000 or more for each $500.00 or fraction thereof of the total value. A written instrument subject to the tax imposed by this act shall state on its face the total value of the real property or there shall be attached to the instrument an affidavit declaring the total value of the real property. The form of the affidavit shall be prescribed by the state tax commission. In the case of the sale or transfer of a combination of real and personal property the tax shall be imposed only upon the transfer of the real property, if the values of the real and personal property are stated separately on the face of the instrument or if an affidavit is attached to the instrument setting forth the respective values of the real and personal property. History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968 ;-- Am. 1980, Act 413, Eff. Mar. 31, 1981
MI Comp L § 207.505 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513)|Section 207.505 - Exemptions.

207.505 Exemptions. Sec. 5.  The following instruments and transfers shall be exempt from this act:  (a) Instruments where the value of the consideration is less than $100.00.  (b) Instruments evidencing contracts or transfers which are not to be performed wholly within this state insofar as such instruments include land lying outside of this state.  (c) Written instruments which this state is prohibited from taxing under the constitution or statutes of the United States.  (d) Instruments or writings given as security or any assignment or discharge thereof.  (e) Instruments evidencing leases, including oil and gas leases, or transfers of such leasehold interests.  (f) Instruments evidencing any interests which are assessable as personal property.  (g) Instruments evidencing the transfer of rights and interests for underground gas storage purposes.  (h) Instruments (i) in which the grantor is the United States, the state, any political subdivision or municipality thereof, or officer thereof acting in his official capacity; (ii) given in foreclosure or in lieu of foreclosure of a loan made, guaranteed or insured by the United States, the state, any political subdivision or municipality thereof or officer thereof acting in his official capacity; (iii) given to the United States, the state, or 1 of their officers as grantee, pursuant to the terms or guarantee or insurance of a loan guaranteed or insured by the grantee.  (i) Conveyances from a husband or wife or husband and wife creating or disjoining a tenancy by the entireties in the grantors or the grantor and his or her spouse.  (j) Judgments or orders of courts of record making or ordering transfers, except where a specific monetary consideration is specified or ordered by the court therefor.  (k) Instruments used to straighten boundary lines where no monetary consideration is given.  (l) Instruments to confirm titles already vested in grantees, such as quitclaim deeds to correct flaws in titles.  (m) Land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid.  (n) Instruments evidencing the transfer of mineral rights and interests.  (o) Instruments creating a joint tenancy between 2 or more persons where at least 1 of the persons already owned the property. History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1967, Act 258, Imd. Eff. July 19, 1967 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968 ;-- Am. 1969, Act 67, Imd. Eff. July 21, 1969
MI Comp L § 207.506 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513)|Section 207.506 - Bankruptcy or Insolvency Proceedings; Transfer to Receivers.

207.506 Bankruptcy or insolvency proceedings; transfer to receivers. Sec. 6.  No tax shall be imposed by this act upon any written instrument which conveys property or any interest therein to any receiver, administrator or trustee, whether special or general, in any bankruptcy or insolvency proceedings. History: 1966, Act 134, Eff. Jan. 1, 1968
MI Comp L § 207.507 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513)|Section 207.507 - Documentary Stamps; Purchase, Methods of Affixation, Cancellation.

207.507 Documentary stamps; purchase, methods of affixation, cancellation. Sec. 7.  The tax imposed by this act shall be evidenced by the affixing of a documentary stamp or stamps to every instrument subject to the tax imposed by this act by the person making, executing, issuing or delivering such document. Documentary stamps shall be purchased only in the county in which the property is located. The stamps shall be affixed in such manner that their removal will require the continued application of steam or water, and the person using or affixing the stamps shall write or stamp thereon his initials and the date upon which the stamps are affixed or used so that the stamps may not again be used. The treasurer may prescribe such other method of cancellation as he deems expedient. The treasurer shall, if required by the state treasurer, utilize a tax meter machine which shall be provided by the county. History: 1966, Act 134, Eff. Jan. 1968 ;-- Am. 1967, Act 258, Imd. Eff. July 19, 1967 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968
MI Comp L § 207.508 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513)|Section 207.508 - Preparation of Stamps; Duty of Treasurer, Use of Tax Meter Machine.

207.508 Preparation of stamps; duty of treasurer, use of tax meter machine. Sec. 8.  The state treasurer shall prescribe and prepare for use by the county treasurer, adhesive stamps of such denominations and quantities as shall be necessary for the payment of the tax imposed by this act. The state treasurer shall prescribe conditions under which a county treasurer may utilize a tax meter machine. The adhesive stamps, if used, shall be requisitioned by the county treasurer as required. The county treasurer shall reimburse the state treasurer for the production cost of the stamps so requisitioned. The treasurer shall make provisions for the use of tax meter machines or for the sale of the stamps in such places as he deems necessary. History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1967, Act 258, Imd. Eff. July 19, 1967
MI Comp L § 207.509 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513)|Section 207.509 - Revenue, Disposition; Credit to General Fund.

207.509 Revenue, disposition; credit to general fund. Sec. 9.  All revenue received under this act shall be deposited in the treasury of the county where the tax is collected to the credit of the general fund. History: 1966, Act 134, Eff. Jan. 1, 1968
MI Comp L § 207.510 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513)|Section 207.510 - Tax to Be Paid Only Once; Exemptions; New Consideration.

207.510 Tax to be paid only once; exemptions; new consideration. Sec. 10.  It is the intent of this act that the tax imposed by this act be paid only once. No tax shall be imposed on any instrument which transfers ownership of property or an interest therein if such instrument is given and the transfer made pursuant to a written executory contract upon which the tax has been previously paid. Any instrument which is evidence of indebtedness or of a contract right shall be subject to the tax imposed by this act only to the extent of the new consideration given therefor. An instrument which is given to supplement, reform or correct a prior instrument shall be subject to the tax imposed by this act only to the extent of the new consideration given therefor.  Any instrument which would be subject to the tax imposed by this act except for the provisions of this section shall state on its face, that the instrument is exempt by reason of the prior payment or partial payment of the tax on another instrument executed on part of the same transaction and the date of payment. History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968