reglab/housing_qa huggingface dataset:
MI Comp L § 207.10 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)|Section 207.10 - Assessment Roll; Description; Form; Cash and Taxable Valuations; Placement on Roll.

207.10 Assessment roll; description; form; cash and taxable valuations; placement on roll. Sec. 10.  On the assessment roll, after the name of each of the companies assessed, the state board of assessors shall place a general description of the property of each company, which includes all of the property of each company liable to taxation under this act. In the case of railroad, union station, and depot companies, the general description may be "Real estate, rolling stock, right-of-way and appurtenances, and all other property used in carrying on the corporate business and subject to taxation by a state board of assessors.". In the case of telegraph and telephone companies, the general description may be "Real estate, exchanges, switchboards, conduits, telegraph and telephone poles, and lines, and other appurtenances, and all other property used in carrying on the business of said company, and subject to taxation by a state board of assessors.". In the case of car loaning, stock car, refrigerator and fast freight line, and other car companies, and other companies, owning, leasing, running, or operating any cars subject to taxation under this act, the general description may be "Cars subject to taxation by a state board of assessors.". In the case of express companies and sleeping car companies, the general description may be "Property subject to taxation by a state board of assessors.". In a column opposite the name of each company assessed shall be extended the true cash value and taxable value of the property assessed. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4222 ;-- CL 1929, 3561 ;-- CL 1948, 207.10 ;-- Am. 1995, Act 257, Imd. Eff. Jan. 5, 1996 Compiler's Notes: Section 2 of Act No. 257 of 1995 provides:“This amendatory act shall take effect December 30, 1995. This amendatory act is intended to clarify that the taxable basis of property subject to tax under this act, including intangible property, is also subject to the limitations on taxable value provided in section 3, article IX, of the Michigan Constitution of 1963. This act is not intended to exempt any particular type of property.”
MI Comp L § 207.13a (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)|Section 207.13a - Tax Credit; “Eligible Company,”“eligible Expenses,”“qualified Rolling Stock,” Defined.

207.13a Tax credit; “eligible company,”“eligible expenses,”“qualified rolling stock,” defined. Sec. 13a.  (1) Subject to subsection (2), an eligible company is allowed a credit against the tax imposed under this act for the tax year equal to the amount of eligible expenses incurred during the calendar year immediately preceding the tax year for which the credit under this subsection is claimed.  (2) The sum of the credits under subsection (1) and section 13(2) shall not exceed an eligible company's liability for the tax levied under this act in the tax year in which the credit is claimed.  (3) An eligible company may apply for the credit under subsection (1) by submitting to the state board of assessors an application in the form prescribed by the state board of assessors.  (4) If the board determines that for any eligible company the sum of the credits provided in this section and in section 13(2) equals the eligible company's liability for the tax levied under this act before application of the credits, the board may waive the application requirement in subsection (3) and the reports and statements required under sections 6, 7, 8, and 13. A waiver under this subsection does not affect the board's powers under section 3.  (5) As used in this section:  (a) "Eligible company" means railroad companies, union station and depot companies, sleeping car companies, express companies, car loaning companies, stock car companies, refrigerator car companies, fast freight line companies, and all other companies owning, leasing, running, or operating any freight, stock, refrigerator, or any other cars not the exclusive property of a railroad company paying taxes upon its rolling stock under this act, over or upon the line or lines of any railroad in this state.  (b) "Eligible expenses" means 1 or more of the following:  (i) Expenses incurred in this state to maintain or improve an eligible company's qualified rolling stock.  (ii) Seventy-five percent of the expenses incurred in this state for maintenance or improvement of rights-of-way, including those items, except depreciation, in the official maintenance-of-way and capital track accounts of the eligible company.  (c) "Qualified rolling stock" means any freight, stock, refrigerator, or other railcars subject to the tax levied under this act. History: Add. 2000, Act 341, Imd. Eff. Dec. 27, 2000
MI Comp L § 207.15 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)|Section 207.15 - Payment of Tax Under Protest; Suit Against State; Unlawful Taxes; Disposition of Recovered Taxes.

207.15 Payment of tax under protest; suit against state; unlawful taxes; disposition of recovered taxes. Sec. 15.  A person upon whom any tax is levied under the provisions of this act may pay such tax under protest, specifying at the time, in a writing signed by him, the reasons for the protest. The person paying under protest may sue the state in the court of claims within 30 days for the amount protested, and recover if the tax is shown to be unlawful for the reason specified in the protest. Taxes levied under the provisions of this act are unlawful if the average rate has not been ascertained and determined according to law, or if valuation of property was based upon fraud, error of law or the adoption of wrong principles. Any tax recovered may be refunded or applied upon future taxes payable under this act. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4227 ;-- CL 1929, 3566 ;-- CL 1948, 207.15 ;-- Am. 1966, Act 208, Imd. Eff. July 11, 1966
MI Comp L § 207.16 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)|Section 207.16 - Irregularities Not Authorizing Court Intervention.

207.16 Irregularities not authorizing court intervention. Sec. 16.  No tax assessed upon any property and no average rate determined by said state board of assessors as hereinbefore required, shall be held invalid by any court of this state on account of any irregularity in any assessment, or on account of any assessment or tax roll not having been made or proceeding had within the time required by law, or on account of the property having been assessed without the name of the owner, or in the name of any corporation or person other than the owner, or on account of any other irregularity, informality or omission, if the method and manner of ascertaining and determining the average rate of taxation on property in this state is in accordance with the constitution and statutes of this state. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4228 ;-- CL 1929, 3567 ;-- CL 1948, 207.16
MI Comp L § 207.17 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)|Section 207.17 - Taxes on Public Utilities, Payment Into General Fund.

207.17 Taxes on public utilities, payment into general fund. Sec. 17.  All taxes collected under this act shall be paid into the state treasury to the credit of the general fund. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4229 ;-- CL 1929, 3568 ;-- CL 1948, 207.17 ;-- Am. 1964, Act 90, Eff. July 1, 1964
MI Comp L § 207.18 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)|Section 207.18 - Collection of Specific Taxes Prior to 1909.

207.18 Collection of specific taxes prior to 1909. Sec. 18.  Nothing herein contained shall be deemed a waiver or affect the collection of the specific taxes required to be paid by the companies hereby affected, on the first day of July in the year 1909, and previous years, under the general laws upon the property or business of such companies within this state. The existing laws providing for the collection of such specific taxes shall be continued in force until the collection and payment of all taxes levied thereunder for the year 1909 and previous years. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4230 ;-- CL 1929, 3569 ;-- CL 1948, 207.18
MI Comp L § 207.19 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)|Section 207.19 - Certain Acts as Misdemeanor; Penalty.

207.19 Certain acts as misdemeanor; penalty. Sec. 19.  If the state board of assessors willfully assesses any property at more or less than what the members taking part in making that assessment believe to be its true cash value or taxable value, each member voting in favor of that assessment is guilty of a misdemeanor punishable by imprisonment in the county jail for not more than 1 year or by a fine of not more than $5,000.00. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4231 ;-- CL 1929, 3570 ;-- CL 1948, 207.19 ;-- Am. 1995, Act 257, Imd. Eff. Jan. 5, 1996 Compiler's Notes: Section 2 of Act No. 257 of 1995 provides:“This amendatory act shall take effect December 30, 1995. This amendatory act is intended to clarify that the taxable basis of property subject to tax under this act, including intangible property, is also subject to the limitations on taxable value provided in section 3, article IX, of the Michigan Constitution of 1963. This act is not intended to exempt any particular type of property.”
MI Comp L § 207.20 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)|Section 207.20 - Bribery; Forfeiture, Criminal Prosecution.

207.20 Bribery; forfeiture, criminal prosecution. Sec. 20.  If any person, company, association or corporation whose property is subject to assessment under this act shall directly or indirectly promise, offer or give to any member of said board, during his term of office, or to any other person at his request, any gratuity of any kind whatever, such person or corporation shall forfeit to the state the sum of 10,000 dollars for each such offense, to be recovered in an action in the name of the people of the state of Michigan, in any court of competent jurisdiction. And the recovery of such fine under this act shall not constitute a bar to any prosecution of the person or corporation so offending under the criminal laws of this state. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4232 ;-- CL 1929, 3571 ;-- CL 1948, 207.20
MI Comp L § 207.21 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)|Section 207.21 - Repeal; Saving Clause.

207.21 Repeal; saving clause. Sec. 21.  All acts or parts of acts, whether contained in any act for the incorporation of railroad companies, union station and depot companies, telegraph and telephone companies, express companies, car loaning companies, stock car companies, refrigerator car companies, sleeping car companies, fast freight line companies, or other car companies, or in any other law of this state, so far as such acts or parts of acts are inconsistent with the provisions of this act, are hereby repealed, except as herein expressly stated: Provided, however, That all taxes levied or in process of assessment and levy, under the act to which this act is amendatory, shall be assessed, levied and collected under said act; all rights which the state now has under any of said acts for taxes or penalties shall not be in any way affected by this act; nor shall this act constitute a bar to any prosecution or suit for such taxes or penalties or the recovery of judgment therefor. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4233 ;-- CL 1929, 3572 ;-- CL 1948, 207.21
MI Comp L § 207.212a (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.212a - International Fuel Tax Agreement.

207.212a International fuel tax agreement.Sec. 2a.  (1) The department, on behalf of this state, may enter into a reciprocal agreement providing for the imposition of a motor fuel or alternative fuel tax on an apportionment or allocation basis with the proper authority of a state, a commonwealth, the District of Columbia, a state or province of a foreign country, or a territory or possession either of the United States or of a foreign country. Under this subsection, the department shall enter into the international fuel tax agreement.  (2) The department may promulgate rules to implement and enforce the provisions of the international fuel tax agreement. Rules promulgated under this subsection shall be promulgated under the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.  (3) As required by the intermodal surface transportation efficiency act of 1991, Public Law 102-240, 105 Stat 1914, if the department entered into the international fuel tax agreement, and if the provisions set forth in that agreement are different from this act, then the provisions of the agreement shall control.  (4) This section constitutes complete authority for the imposition of motor fuel or alternative fuel taxes upon an apportionment or allocation basis. History: Add. 1994, Act 353, Imd. Eff. Dec. 22, 1994 ;-- Am. 2015, Act 178, Eff. Jan. 1, 2017 Compiler's Notes: Enacting section 2 of Act 475 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 475 of 2014 does not go into effect.
MI Comp L § 207.213 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.213 - Act Inapplicable to Certain Commercial Motor Vehicles.

207.213 Act inapplicable to certain commercial motor vehicles. Sec. 3.  This act shall not apply to a commercial motor vehicle operated and owned by this state, a political subdivision of this state, or the federal government, or to a commercial motor vehicle owned by, or leased and operated by, a nonprofit private, parochial, or denominational, school, college, or university, or a public school, college, or university. History: 1980, Act 119, Imd. Eff. May 14, 1980 Compiler's Notes: Former MCL 207.201 to 207.214, deriving from Act 319 of 1947 and pertaining to a diesel motor fuel tax, were repealed by Act 54 of 1951.
MI Comp L § 207.214 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.214 - Tax Credit; Refund; Receipt Required; False Statement as Misdemeanor; Penalty.

207.214 Tax credit; refund; receipt required; false statement as misdemeanor; penalty.Sec. 4.  (1) A person filing a return under section 2 who purchased motor fuel or alternative fuel in this state upon which a tax was imposed and not refunded under the motor fuel tax act, 2000 PA 403, MCL 207.1001 to 207.1170, is entitled to a credit against the tax imposed by this act equal to the tax paid when purchasing the motor fuel or alternative fuel under the motor fuel tax act, 2000 PA 403, MCL 207.1001 to 207.1170. The excess of a credit allowed by this subsection over tax liabilities imposed by this act shall be refunded to the taxpayer.  (2) In order to secure credit under subsection (1) for motor fuel or alternative fuel purchased in this state, the motor carrier shall secure a receipt showing the seller's name, the number of gallons of motor fuel or applicable gallon equivalents of alternative fuel, the type of motor fuel or alternative fuel, the tax rate charged, the address of the seller, the license number or unit number of the commercial motor vehicle, and the date of sale.  (3) A refund, when approved by the department, shall be payable from the revenue received under this act.  (4) A person, or an agent, employee, or representative of the person, who makes a false statement in any return under this act or who submits or provides an invoice or invoices in support of the false statement upon which alterations or changes exist in the date, name of seller or purchaser, number of gallons or gallon equivalents, identity of the qualified commercial motor vehicle into which fuel was delivered or the amount of tax that was paid, or who knowingly presents any return or invoice containing a false statement, or who collects or causes to be paid a refund without being entitled to the refund, forfeits the full amount of the claim and is guilty of a misdemeanor, punishable by a fine of not more than $5,000.00 or imprisonment for not more than 1 year, or both. History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1996, Act 584, Eff. Mar. 31, 1997 ;-- Am. 2000, Act 406, Imd. Eff. Jan. 8, 2001 ;-- Am. 2002, Act 667, Eff. Apr. 1, 2003 ;-- Am. 2006, Act 346, Imd. Eff. Sept. 1, 2006 ;-- Am. 2015, Act 178, Eff. Jan. 1, 2017 Compiler's Notes: Former MCL 207.201 to 207.214, deriving from Act 319 of 1947 and pertaining to a diesel motor fuel tax, were repealed by Act 54 of 1951.Compiler's Notes: Enacting section 2 of Act 475 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 475 of 2014 does not go into effect.
MI Comp L § 207.216 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.216 - Refusing or Neglecting to File Quarterly Report and Pay Tax; Conference; Revocation of License; Notice; Continuation of License; Refusal to Issue License; Conditions; Appeal.

207.216 Refusing or neglecting to file quarterly report and pay tax; conference; revocation of license; notice; continuation of license; refusal to issue license; conditions; appeal. Sec. 6.  (1) If the holder of the motor carrier license at any time refuses or neglects to file the required quarterly report, and pay the full amount of tax at the time and in the manner and place the quarterly report is required to be filed, the department may revoke, after a conference held with the department, a license issued pursuant to section 5, and shall promptly notify the holder of the license of the revocation by notice sent by registered mail to the last known address of the holder. If the quarterly report is filed and the tax is paid within 7 days after their due date and it is established that the delay was due to accident or reasonable cause, the department may continue the license.  (2) The department may refuse to issue a license if the application meets 1 or more of the following conditions:  (a) Is filed by a person whose license at any time has been revoked by the department.  (b) Contains a misrepresentation, misstatement, or omission of information required by the application.  (c) Is filed by another person as a subterfuge for the real person in interest whose license has been revoked for cause by the department.  (d) Is filed by a person who is delinquent in the payment of a fee, tax, penalty, or other amount due the department.  (3) A person whose license has been revoked or a person who has been refused a license may appeal the decision of the department under the procedures prescribed in Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.31 of the Michigan Compiled Laws. History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1996, Act 584, Eff. Mar. 31, 1997
MI Comp L § 207.216a (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.216a - Administration of Tax; Tax Due Member Jurisdictions of International Fuel Tax Agreement; Tax Debt; Refund Claim.

207.216a Administration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt; refund claim.Sec. 6a.  (1) Except as provided in subsection (3), the tax imposed by this act shall be administered under 1941 PA 122, MCL 205.1 to 205.31. In case of conflict between 1941 PA 122, MCL 205.1 to 205.31, and this act, this act shall prevail.  (2) Tax due to other member jurisdictions of the international fuel tax agreement that is incurred by a person while operating on a current, suspended, or revoked license issued by the department under the international fuel tax agreement is considered tax imposed by this act and a tax debt due to this state.  (3) For motor fuel or alternative fuel purchased on or after January 1, 2017, a refund claim involving the payment of a tax that was paid under this act or in connection with a return filed under this act may not be filed more than 18 months after the date the motor fuel or alternative fuel was purchased. History: Add. 1996, Act 584, Eff. Mar. 31, 1997 ;-- Am. 2015, Act 178, Eff. Jan. 1, 2017 Compiler's Notes: Enacting section 2 of Act 475 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 475 of 2014 does not go into effect.
MI Comp L § 207.217 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.217 - Trip Permit; Fee; Issuance; Application.

207.217 Trip permit; fee; issuance; application. Sec. 7.  (1) A motor carrier may obtain a trip permit which shall authorize an unlicensed motor carrier to operate 1 specific commercial motor vehicle in this state for a period of 5 consecutive days, beginning and ending on the dates specified on the face of the permit. The fee for this permit shall be $20.00. Collections of fees imposed by this section shall be credited to the Michigan transportation fund.  (2) Fees for trip permits shall be instead of the license fee otherwise assessable against a motor carrier. Taxes imposed by this act and reports of mileage shall not be required with respect to a vehicle operating pursuant to a trip permit.  (3) The trip permit shall be issued instead of a license only if the motor carrier operates on public roads or highways in this state not more than 3 times in 1 calendar year.  (4) The trip permit may be obtained from the department by application in the same manner as a license, or may be made available by contacting the department by telegram or similar transmission. The cost of a telegram or similar transmission shall be the responsibility of the motor carrier requesting the trip permit. History: 1980, Act 119, Imd. Eff. May 14, 1980