reglab/housing_qa huggingface dataset:
MI Comp L § 208.1503 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)|36-2007-5 - Chapter 5 (208.1500...208.1601)|Section 208.1503 - Computation of Tax for Portion of Year.

 ***** 208.1503 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1503 Computation of tax for portion of year.Sec. 503.  (1) If a taxpayer's tax year to which this act applies ends before December 31, 2008 or if a taxpayer's first tax year is less than 12 months then a taxpayer subject to this act may elect to compute the tax imposed by this act for the portion of that tax year to which this act applies or that first tax year in accordance with 1 of the following methods:  (a) The tax may be computed as if this act were effective on the first day of the taxpayer's annual accounting period and the amount computed shall be multiplied by a fraction, the numerator of which is the number of months in the taxpayer's first tax year and the denominator of which is the number of months in the taxpayer's annual accounting period.  (b) The tax may be computed by determining the business income tax base and modified gross receipts tax base in the first tax year in accordance with an accounting method satisfactory to the department that reflects the actual business income tax base and modified gross receipts tax base attributable to the period.  (2) The method chosen by a taxpayer under this section that is subject to the tax imposed under this act and the tax imposed under part 2 of the income tax act of 1967, 1967 PA 281, MCL 206.601 to 206.713, for a portion of the same tax year shall be the same as the method used by that same taxpayer when computing the tax imposed under part 2 of the income tax act of 1967, 1967 PA 281, MCL 206.601 to 206.713, for the other portion of that same tax year.  (3) A taxpayer that is subject to the tax imposed under this act and required to file 2 separate short period annual returns encompassing a fractional part of the taxpayer's same fiscal tax year shall elect to compute the tax imposed by this act for each short period return for each respective portion of the same fiscal tax year using the same method as provided under this section. A taxpayer that files 2 separate short period annual returns for a fractional part of the same year as provided under this subsection and section 117(4) shall calculate and claim its credits based on actions taken or payments made during the period represented on each short period return of those respective parts of the same tax year. History: 2007, Act 36, Eff. Jan. 1, 2008 ;-- Am. 2009, Act 185, Eff. Jan. 1, 2009 ;-- Am. 2011, Act 209, Eff. Jan. 1, 2012 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 185 of 2009 provides:"Enacting section 1. This amendatory act is effective for tax years ending after December 31, 2008."Popular Name: MBT
MI Comp L § 208.1507 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)|36-2007-5 - Chapter 5 (208.1500...208.1601)|Section 208.1507 - Return; Filing; True and Correct Copy; Amended Return.

 ***** 208.1507 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1507 Return; filing; true and correct copy; amended return.Sec. 507.  (1) A taxpayer required to file a return under this act may be required to furnish a true and correct copy of any return or portion of any return filed under the provisions of the internal revenue code.  (2) A taxpayer shall file an amended return with the department showing any alteration in or modification of a federal income tax return that affects its business income tax base or modified gross receipts tax base under this act. The amended return shall be filed within 120 days after the final determination by the internal revenue service. History: 2007, Act 36, Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Popular Name: MBT
MI Comp L § 208.1509 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)|36-2007-5 - Chapter 5 (208.1500...208.1601)|Section 208.1509 - Information Return Required by Internal Revenue Code; Filing Required.

 ***** 208.1509 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1509 Information return required by internal revenue code; filing required.Sec. 509.  (1) At the request of the department, a taxpayer required by the internal revenue code to file or submit an information return of income paid to others shall, to the extent the information is applicable to residents of this state, at the same time file or submit the information in the form and content prescribed to the department.  (2) At the request of the department, a voluntary association, joint venture, partnership, estate, or trust shall file a copy of any tax return or portion of any tax return that was filed under the provisions of the internal revenue code. The department may prescribe alternate forms of returns. History: 2007, Act 36, Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Popular Name: MBT
MI Comp L § 208.1511 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)|36-2007-5 - Chapter 5 (208.1500...208.1601)|Section 208.1511 - Unitary Business Group; Filing.

 ***** 208.1511 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1511 Unitary business group; filing.Sec. 511.  Except as otherwise provided under section 500(7), a unitary business group shall file a combined return that includes each United States person, other than a foreign operating entity, that is included in the unitary business group. Each United States person included in a unitary business group or included in a combined return shall be treated as a single person and all transactions between those persons included in the unitary business group shall be eliminated from the business income tax base, modified gross receipts tax base, and the apportionment formula under this act. If a United States person included in a unitary business group or included in a combined return is subject to the tax under chapter 2A or 2B, any business income attributable to that person shall be eliminated from the business income tax base, any modified gross receipts attributable to that person shall be eliminated from the modified gross receipts tax base, and any sales attributable to that person shall be eliminated from the apportionment formula under this act. History: 2007, Act 36, Eff. Jan. 1, 2008 ;-- Am. 2011, Act 292, Eff. Jan. 1, 2012 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any carryforward from that certificated credit has been claimed."Enacting section 2 of Act 292 of 2011 provides:"Enacting section 2. It is the intent of the legislature that the $75,000,000.00 savings realized in reduced credits allowed under section 434(5) and (6) of the Michigan business tax act, 2007 PA 36, MCL 208.1434, as a result of this amendatory act shall be passed on and utilized to replace any revenue lost due to any personal property tax reform."Popular Name: MBT
MI Comp L § 208.1512 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)|36-2007-5 - Chapter 5 (208.1500...208.1601)|Section 208.1512 - Disregarded Entity; Classification; Filing Amended Return; Treatment as Person Separate From Owner.

 ***** 208.1512 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1512 Disregarded entity; classification; filing amended return; treatment as person separate from owner.Sec. 512.  (1) Notwithstanding any other provision of this act except as provided under subsections (2) and (3), a person that is a disregarded entity for federal income tax purposes under the internal revenue code shall be classified as a disregarded entity for purposes of this act.  (2) Notwithstanding subsection (1), a person that is a disregarded entity for federal income tax purposes under the internal revenue code that prior to January 1, 2012 in an originally filed return was treated as a person separate from its owner or prior to December 1, 2011 in an amended return was treated as a person separate from its owner under this act for a tax year that begins after December 31, 2007, is not required to file an amended return with its owner as a disregarded entity.  (3) Notwithstanding subsection (1), a person that is a disregarded entity for federal income tax purposes under the internal revenue code that prior to January 1, 2012 in an originally filed return was treated as a person separate from its owner or prior to December 1, 2011 in an amended return was treated as a person separate from its owner under this act for its first tax year that begins after December 31, 2009, may be treated as a person separate from its owner under this act for its tax year that begins after December 31, 2010 and ends before January 1, 2012. History: Am. 2011, Act 305, Imd. Eff. Dec. 27, 2011 Compiler's Notes: Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any carryforward from that certificated credit has been claimed."Enacting section 1 of Act 305 of 2011 provides:"Enacting section 1. This amendatory act is curative and intended to clarify the original intent of 2007 PA 36. This amendatory act is retroactive and effective for taxes levied on and after January 1, 2008."Popular Name: MBT
MI Comp L § 208.1513 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)|36-2007-5 - Chapter 5 (208.1500...208.1601)|Section 208.1513 - Administration of Tax; Rules; Forms; Preparation and Publication of Statistics.

 ***** 208.1513 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1513 Administration of tax; rules; forms; preparation and publication of statistics.Sec. 513.  (1) The tax imposed by this act shall be administered by the department of treasury pursuant to 1941 PA 122, MCL 205.1 to 205.31, and this act. If a conflict exists between 1941 PA 122, MCL 205.1 to 205.31, and this act, the provisions of this act apply.  (2) The department shall promulgate rules to implement this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.  (3) The department shall prescribe forms for use by taxpayers and may promulgate rules in conformity with this act for the maintenance by taxpayers of records, books, and accounts, and for the computation of the tax, the manner and time of changing or electing accounting methods and of exercising the various options contained in this act, the making of returns, and the ascertainment, assessment, and collection of the tax imposed under this act.  (4) The tax imposed by this act is in addition to all other taxes for which the taxpayer may be liable.   (5) The department shall prepare and publish statistics from the records kept to administer the tax imposed by this act that detail the distribution of tax receipts by type of business, legal form of organization, sources of tax base, timing of tax receipts, and types of deductions. The statistics shall not result in the disclosure of information regarding any specific taxpayer. History: 2007, Act 36, Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Popular Name: MBT
MI Comp L § 208.1517 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)|36-2007-5 - Chapter 5 (208.1500...208.1601)|Section 208.1517 - Implementation of Act; Appropriation; Carrying Forward Unexpended Funds.

 ***** 208.1517 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1517 Implementation of act; appropriation; carrying forward unexpended funds.Sec. 517.  There is appropriated to the department for the 2006-2007 state fiscal year the sum of $1,000,000.00 to begin implementing the requirements of this act. Any portion of this amount under this section that is not expended in the 2006-2007 state fiscal year shall not lapse to the general fund but shall be carried forward in a work project account that is in compliance with section 451a of the management and budget act, 1984 PA 431, MCL 18.1451a, for the following state fiscal year. History: 2007, Act 36, Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Popular Name: MBT
MI Comp L § 208.1519 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)|36-2007-5 - Chapter 5 (208.1500...208.1601)|Section 208.1519 - Severability of Provisions.

 ***** 208.1519 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1519 Severability of provisions.Sec. 519.  If a final order of a court of competent jurisdiction for which all rights of appeal have been exhausted or have expired determines that any provision of this act that provides a deduction, credit, or exemption with respect to employment, persons, services, investment, or any other activity that is limited only to this state is unconstitutional or applies to employment, persons, services, investment, or any other activity outside of this state, that credit, deduction, or exemption shall be severed and shall not be in effect for any other tax year for which the final order shall apply, and the remaining provisions of this act shall remain in effect. History: 2007, Act 36, Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Popular Name: MBT
MI Comp L § 211.2a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-PROPERTY. - Real Property. (211.2...211.6b)|Section 211.2a - Mobile Home as Real Property; Assessment; Exclusions; “Travel Trailer” and “Camping Trailer” Defined.

211.2a Mobile home as real property; assessment; exclusions; “travel trailer” and “camping trailer” defined. Sec. 2a.  (1) For purposes of section 2, a mobile home which is not covered by section 41 of Act No. 243 of the Public Acts of 1959, being section 125.1041 of the Michigan Compiled Laws, and while located on land otherwise assessable as real property under this act, and whether or not permanently affixed to the soil, shall be considered real property and shall be assessed as part of the real property upon which the mobile home is located.  (2) As used in this section, "mobile home" does not include a travel trailer or camping trailer which is either parked in a campground licensed by this state for not more than 180 days in any calendar year, or parked upon private property, including a designated storage area of a licensed campground, for the sole purpose of storage.  (3) As used in this section, "mobile home" does not include a truck camper which is parked in a campground licensed by this state which is a portable structure, designed and constructed to be loaded onto, or affixed to, the bed or chassis of a truck, and which is used to provide temporary living quarters for recreational camping or travel.  (4) For purposes of this section, the following definitions shall apply:  (a) A travel trailer is a vehicular portable structure mounted on wheels and of a size and weight as not to require special highway movement permits when drawn by a stock passenger automobile or when drawn with a fifth wheel hitch mounted on a motor vehicle, and is primarily designed, constructed, and used to provide temporary living quarters for recreational camping or travel.  (b) A camping trailer is a vehicular portable temporary living quarters used for recreational camping or travel and of a size and weight as not to require special highway movement permits when drawn by a motor vehicle. History: Add. 1953, Act 57, Eff. Oct. 2, 1953 ;-- Am. 1978, Act 379, Imd. Eff. July 27, 1978 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 Popular Name: Act 206
MI Comp L § 211.3 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-PROPERTY. - Real Property. (211.2...211.6b)|Section 211.3 - Real Property; Parties Assessable; Persons Treated as Owner; Property of Deceased Persons.

211.3 Real property; parties assessable; persons treated as owner; property of deceased persons. Sec. 3.  Real property shall be assessed in the township or place where situated, to the owner if known, and also to the occupant, if any; if the owner be not known and there be an occupant, then to such occupant, and either or both shall be liable for the taxes on said property, and if there be no owner or occupant known, then as unknown. A trustee, guardian, executor, administrator, assignee or agent, having control or possession of real property, may be treated as the owner. The real property which belonged to a person deceased, not being in control of an executor or administrator, may be assessed to his heirs or devisees jointly, without naming them, until they shall have given notice of their respective names to the supervisor, and of the division of the estate. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3826 ;-- CL 1915, 3997 ;-- CL 1929, 3391 ;-- CL 1948, 211.3 Popular Name: Act 206
MI Comp L § 211.4 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-PROPERTY. - Real Property. (211.2...211.6b)|Section 211.4 - Real Property; Licensed Homesteads; Part-Paid State Lands; Assessment; Contents.

211.4 Real property; licensed homesteads; part-paid state lands; assessment; contents. Sec. 4.  All licensed homesteads lands, the fee of which is in the state, when the licensee is entitled to make final proof to obtain a patent for the same, shall be assessed and treated as real property. The interest in land of any person holding part-paid certificates for the purchase of any state lands shall be assessed separate from other property. The assessment shall describe the land and shall state therein that the title is in the state. The taxes, if not paid to the township treasurer, shall be returned and collected as hereinafter provided. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3827 ;-- CL 1915, 3998 ;-- CL 1929, 3392 ;-- CL 1948, 211.4 Popular Name: Act 206
MI Comp L § 211.5 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-PROPERTY. - Real Property. (211.2...211.6b)|Section 211.5 - Real Property; Assessment of Corporate Realty.

211.5 Real property; assessment of corporate realty. Sec. 5.  The real property of a corporation shall be assessed to the name of the corporation as to an individual, if known, in the township or place where situated, or it may be assessed to the occupant or to any authorized agent if so requested of the supervisor.  History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3828 ;-- CL 1915, 3999 ;-- CL 1929, 3393 ;-- CL 1948, 211.5 Popular Name: Act 206
MI Comp L § 211.6 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-PROPERTY. - Real Property. (211.2...211.6b)|Section 211.6 - Real Property; Tenants in Common; Assessment of Undivided Interests.

211.6 Real property; tenants in common; assessment of undivided interests. Sec. 6.  Undivided interests in lands owned by tenants in common, not being co-partners, may be assessed to the owners thereof, if so requested, and in the discretion of the supervisor.  History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3829 ;-- CL 1915, 4000 ;-- CL 1929, 3394 ;-- CL 1948, 211.6 Popular Name: Act 206
MI Comp L § 211.6a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-PROPERTY. - Real Property. (211.2...211.6b)|Section 211.6a - Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012.

211.6a Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012. Compiler's Notes: The repealed section pertained to mineral rights assessed separate from surface rights.
MI Comp L § 211.6b (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-PROPERTY. - Real Property. (211.2...211.6b)|Section 211.6b - Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012.

211.6b Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012. Compiler's Notes: The repealed section pertained to mineral rights consisting of undeveloped metallic resources assessed separately from surface rights.