reglab/housing_qa huggingface dataset:
MI Comp L § 207.219 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.219 - Books, Invoices, Receipts, Records, and Papers of Motor Carrier, Fuel Supplier, or Alternative Fuel Dealer; Examination.

207.219 Books, invoices, receipts, records, and papers of motor carrier, fuel supplier, or alternative fuel dealer; examination.Sec. 9.  The department may examine the books, invoices, receipts, records, and papers of a motor carrier, fuel supplier, or alternative fuel dealer that pertain to the motor fuel or alternative fuel received, used, purchased, shipped, or delivered to verify the truth and accuracy of any statement, report, or return. History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- 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 § 207.220 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.220 - Books, Records, Accounts, and Papers of Motor Carrier; Maintenance Period.

207.220 Books, records, accounts, and papers of motor carrier; maintenance period.Sec. 10.  Each motor carrier shall maintain and keep, for a period of at least 4 years, suitable books, records, and accounts of all motor fuel and alternative fuel purchased, sold, dispensed, or used, together with all invoices, delivery tickets, bills of lading, and other pertinent records and papers as required by the department for the administration of this act. History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- 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 § 207.221-207.224 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.221-207.224 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

207.221-207.224 Repealed. 1996, Act 584, Eff. Mar. 31, 1997. Compiler's Notes: The repealed sections pertained to failure to file report or return or pay tax, levy of unpaid tax, and failure of corporation to file returns or pay tax due.
MI Comp L § 207.225 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.225 - Violation as Misdemeanor; Penalty; Revocation of License.

207.225 Violation as misdemeanor; penalty; revocation of license. Sec. 15.  (1) A person who makes a false statement or return, who refuses or neglects to make a statement or return required by this act, who engages in business in this state as a motor carrier without being a holder of an unrevoked license to engage in this business as provided in this act, or who in any way violates this act, except as specifically provided by this act, is guilty of a misdemeanor, punishable by a fine of not more than $100.00, or by imprisonment for not more than 90 days, or both.  (2) In addition to the penalties imposed by subsection (1), the department shall revoke the license of a licensee who has been convicted under this section. History: 1980, Act 119, Imd. Eff. May 14, 1980
MI Comp L § 207.226 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.226 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

207.226 Repealed. 1996, Act 584, Eff. Mar. 31, 1997. Compiler's Notes: The repealed section pertained to making false statement or presenting fraudulent receipt.
MI Comp L § 207.227 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.227 - Operation of Commercial Motor Vehicle in Violation of Act Prohibited; Exception.

207.227 Operation of commercial motor vehicle in violation of act prohibited; exception. Sec. 17.  When a person is discovered in this state operating a qualified commercial motor vehicle in violation of this act, another person shall not thereafter operate this vehicle on the public roads or highways of this state, except to remove it from the public road or highway for purpose of parking or storing the vehicle, until a license or a trip permit is obtained pursuant to this act. History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1996, Act 584, Eff. Mar. 31, 1997
MI Comp L § 207.228, 207.229 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.228, 207.229 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

207.228, 207.229 Repealed. 1996, Act 584, Eff. Mar. 31, 1997. Compiler's Notes: The repealed sections pertained to assessments, warrants or levy, bonds, and acts rendering tax collection proceedings ineffectual.
MI Comp L § 207.230 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.230 - Employment of Clerical Assistants, Examiners, and Investigators; Promulgation of Rules; Agreements With Other States for Cooperative Audit of Motor Carriers' Reports and Returns.

207.230 Employment of clerical assistants, examiners, and investigators; promulgation of rules; agreements with other states for cooperative audit of motor carriers' reports and returns. Sec. 20.  (1) The commissioner may employ clerical assistants, examiners, and investigators necessary to fulfill the requirements of this act. The commissioner may also promulgate rules pursuant to Act No. 306 of the Public Acts of 1969, as amended, being sections 24.201 to 24.315 of the Michigan Compiled Laws, as he or she considers appropriate and necessary for the administration of this act.  (2) The commissioner may enter into agreements with the appropriate authorities of other states having statutes similar to this act for the cooperative audit of motor carriers' reports and returns. In performing an audit, or part of an audit, the officers and employees of the other state or states shall be considered authorized agents of this state for that purpose, and audits, or parts of audits, shall have the same effect as audits, or parts of audits, made by the commissioner. History: 1980, Act 119, Imd. Eff. May 14, 1980
MI Comp L § 207.231 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.231 - Enforcement of Act.

207.231 Enforcement of act. Sec. 21.  The commissioner or the commissioner's designated representative shall enforce the requirements of this act. In addition, the department of state police shall assist the department in the enforcement of the requirements of this act. History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1996, Act 584, Eff. Mar. 31, 1997
MI Comp L § 207.232 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.232 - Disposition of Money.

207.232 Disposition of money. Sec. 22.  Money received and collected by the department under this act and after the payment of the necessary expenses incurred in the administration of this act, shall be deposited in the state treasury to the credit of the Michigan transportation fund. History: 1980, Act 119, Imd. Eff. May 14, 1980
MI Comp L § 207.233 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.233 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

207.233 Repealed. 1996, Act 584, Eff. Mar. 31, 1997. Compiler's Notes: The repealed section pertained to administration of act and appropriation.
MI Comp L § 207.234 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.234 - Short Title.

207.234 Short title. Sec. 24.  This act shall be known and may be cited as the "motor carrier fuel tax act". History: 1980, Act 119, Imd. Eff. May 14, 1980
MI Comp L § 207.235 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.235 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

207.235 Repealed. 1996, Act 584, Eff. Mar. 31, 1997. Compiler's Notes: The repealed section pertained to conditional effective date.
MI Comp L § 207.236 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)|Section 207.236 - Repealed. 1982, Act 441, Eff. Mar. 30, 1983.

207.236 Repealed. 1982, Act 441, Eff. Mar. 30, 1983. Compiler's Notes: The repealed section provided: “This act shall expire on May 1, 1983.”
MI Comp L § 207.271 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279)|Section 207.271 - Specific Taxation of Underground Beneficiated Iron Ore; Definitions.

207.271 Specific taxation of underground beneficiated iron ore; definitions. Sec. 1.  As used in this act:  (a) "Underground ore" means iron ore in its natural state which to be mined must be removed through a shaft, incline or adit.  (b) "Beneficiated ore" means underground ore which has been treated, but not agglomerated, in accordance with good engineering and metallurgical practice by any process, other than by simple crushing or simple sizing, which is intended to improve the quality of the underground ore; including but not limited to, drying with the use of fuel, washing, jigging, using heavy media separation, flotation, cyclones or spirals or any combination.  (c) "Agglomerated ore" means underground ore which has been pelletized, sintered, nodulized, briquetted, extruded or otherwise aggregated in accordance with good engineering and metallurgical practice.  (d) "Ore property" means the mineral bearing lands of a mine from which underground ore is mined, stockpiles of underground ore, buildings, plants, facilities, equipment, tools and supplies, but exclusive of any lands held primarily for timber purposes, used in connection with the mining and transportation of the underground ore.  (e) "Beneficiating facility" means the lands, plants, stockpiles of underground or beneficiated ores, buildings, facilities, equipment, tools and supplies used in connection with the beneficiation and transportation of the ores.  (f) "Agglomerating facility" means the lands, plants, stockpiles of underground, beneficiated or agglomerated ores, buildings, facilities, equipment, tools and supplies used in connection with the agglomeration and transportation of the ores.  (g) "Local", when applied to beneficiation or agglomeration, or to a beneficiating facility or agglomerating facility, means within a radius of 100 miles of the point of extraction of the underground ore involved and within this state.  (h) "Shipments" means deliveries in gross tons of underground ore from an ore property to a beneficiating facility, to an agglomerating facility, or to market, unless otherwise expressly stated.  (i) "Mine value of base grade ore f.o.b. an ore property" means the published Lake Erie price per gross ton of Old Range non-Bessemer ore of base grade (51.5% natural iron), as of the date of the assessment, less the total of all transportation and handling costs, including any tax thereon, from the ore property to Lake Erie ports. History: 1963, Act 68, Eff. Sept. 6, 1963
MI Comp L § 207.273 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279)|Section 207.273 - Specific Taxation of Underground Beneficiated Iron Ore; Computation of Tax Prior to Completion of Agglomerating or Beneficiating Facility.

207.273 Specific taxation of underground beneficiated iron ore; computation of tax prior to completion of agglomerating or beneficiating facility. Sec. 3.  (1) Prior to the first full calendar year following the completion of an ore property, the underground ore from which will be agglomerated or beneficiated, or both, in such amounts as to bring the property within the provisions of subdivisions (a), (b), (c) or (d) of subsection 1 of section 2 of this act, the ore property, together with the agglomerating or beneficiating facilities, as may be constructed in connection therewith, shall be subject to a specific tax equal to the rated annual capacity of the ore property multiplied by 1% of the mine value of base grade ore f.o.b. the ore property, multiplied by the per cent completion of the ore property and the agglomerating or beneficiating facilities.  (2) An agglomerating facility or a beneficiating facility constructed or being constructed for the purpose of treating underground ore from an ore property which is being assessed on the ad valorem tax roll shall not be subject to ad valorem tax assessment prior to the first full calendar year following the completion of the facility and prior to the time the ore property comes within the provisions of section 2 of this act. History: 1963, Act 68, Eff. Sept. 6, 1963
MI Comp L § 207.274 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279)|Section 207.274 - Minimum Tax.

207.274 Minimum tax. Sec. 4.  During the first year in which any property is subject to a specific tax under this act, the amount of the tax shall be not less than 75% of the ad valorem taxes levied and assessed against the property in the last year in which ad valorem taxes were levied and assessed against it; and during the second year in which the property is subject to the specific tax, the amount of tax shall be not less than 50% of the ad valorem taxes. History: 1963, Act 68, Eff. Sept. 6, 1963
MI Comp L § 207.275 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279)|Section 207.275 - State Geologist; Determination of Tax, Apportionment Among Taxing Districts.

207.275 State geologist; determination of tax, apportionment among taxing districts. Sec. 5.  The state geologist or his duly authorized deputy shall determine the specific tax imposed against an ore property, beneficiating facility or agglomerating facility, and as early as practicable prior to February 15 shall certify the same to the supervisor or assessing officer of the township or city in which the ore property, beneficiating facility or agglomerating facility is situated. If the mining or beneficiating or agglomerating of underground ore from an ore property is carried on in more than one taxing district, then the state geologist or his duly authorized deputy shall apportion equitably the amount of the specific taxes to each taxing district, giving due consideration to the relative extent of the operations performed in each taxing district. History: 1963, Act 68, Eff. Sept. 6, 1963 Compiler's Notes: For transfer of powers and duties of department of environmental quality to department of natural resources and environment, see E.R.O. No. 2009-31, compiled at MCL 324.99919.
MI Comp L § 207.276 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279)|Section 207.276 - Curtailment and Resumption of Agglomeration or Beneficiation.

207.276 Curtailment and resumption of agglomeration or beneficiation. Sec. 6.  Whenever any ore property subject to a specific tax under subdivisions (a), (b), (c) or (d) of subsection (1) of section 2 of this act for a period of 2 consecutive years fails to beneficiate or agglomerate a sufficient percentage of its annual shipments to comply with the provisions of any one of the subdivisions of subsection 1 of section 2 of this act, and in the opinion of the state geologist or his duly authorized deputy it appears that the agglomeration or beneficiation will not be resumed, the state geologist or his duly authorized deputy shall so certify and the ore property, together with any agglomerating or beneficiating facilities subject to a specific tax under section 2 of this act solely because used in connection with the ore property and which are not otherwise subject to the specific tax, in the tax year for which the certification is made and thereafter shall be valued and assessed in the same manner as other ore properties, agglomerating and beneficiating facilities not coming within the provisions of this act are valued and assessed. If agglomeration or beneficiation of shipments from the ore property is thereafter resumed in an amount sufficient to meet the percentages of total shipments set forth in any of the subdivisions of subsection (1) of section 2 of this act, then the ore property and the agglomerating or beneficiating facilities shall be subject to the applicable specific tax provided for in section 2 of this act the first calendar year in which the required percentage of gross tons of agglomeration or beneficiation is attained. History: 1963, Act 68, Eff. Sept. 6, 1963 Compiler's Notes: For transfer of powers and duties of department of environmental quality to department of natural resources and environment, see E.R.O. No. 2009-31, compiled at MCL 324.99919.
MI Comp L § 207.277 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279)|Section 207.277 - Separate Roll; Spread of Tax; Nonpayment; Distribution of Collections.

207.277 Separate roll; spread of tax; nonpayment; distribution of collections. Sec. 7.  The township supervisor or assessing officer of the city shall remove from the list of land descriptions assessed and taxed under the general property tax law the land descriptions of the property taxed under the provisions of this act, and shall enter the land descriptions on a separate roll. The supervisor or assessor shall spread the specific tax as certified to him by the state geologist or his duly authorized deputy against the lands and the township or city treasurer shall collect the specific tax at the same time, in the same manner and subject to the same collection charges as general property taxes. Lands listed and taxed under the provisions of this act shall be subject to return and sale for nonpayment of taxes in the same manner, at the same time and under the same penalties as lands returned and sold for nonpayment of taxes levied under the general property tax laws. No valuation shall be determined for descriptions under this act, and such lands shall not be considered by the county board of supervisors or by the state board of equalization in connection with county or state equalization for taxation purposes. All sums collected under the provisions of this act shall be distributed by the township treasurer to school districts and to governmental units in the same proportion as the general property taxes, including a millage voted in excess of the 15 mill tax limitation, are distributed. The amounts so distributed may be used by the school districts and governmental units for operating expenses, for capital improvements, for the accumulation of reserves in a building and sites fund, or for the payment of interest or principal on bonds. History: 1963, Act 68, Eff. Sept. 6, 1963 Effective Date: For transfer of powers and duties of department of environmental quality to department of natural resources and environment, see E.R.O. No. 2009-31, compiled at MCL 324.99919.
MI Comp L § 207.278 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279)|Section 207.278 - Appeal.

207.278 Appeal. Sec. 8.  The supervisor or other local assessing officer or the owner or operator of the property taxed under the provisions of this act may take an appeal from the assessment of the specific taxes, as determined and certified by the state geologist or his duly authorized deputy, to the state tax commission which shall review the same in the same manner, under the same procedure and with the same effect as provided in section 152 of Act No. 206 of the Public Acts of 1893, as amended, being section 211.152 of the Compiled Laws of 1948. History: 1963, Act 68, Eff. Sept. 6, 1963 Compiler's Notes: For transfer of powers and duties of department of environmental quality to department of natural resources and environment, see E.R.O. No. 2009-31, compiled at MCL 324.99919.
MI Comp L § 207.279 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279)|Section 207.279 - Specific Taxes in Lieu of Ad Valorem Taxes.

207.279 Specific taxes in lieu of ad valorem taxes. Sec. 9.  The specific taxes provided for in this act shall be in lieu of all ad valorem taxes upon the property to which the specific taxes apply, including, without limitation, the ore property, the beneficiating facilities, the agglomerating facilities, the ore in its natural state as mined, the beneficiated ore, the agglomerated ore, and the lands occupied by or used in connection with the mining, beneficiating, agglomerating and transporting of the underground ore. History: 1963, Act 68, Eff. Sept. 6, 1963
MI Comp L § 207.371 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383)|Section 207.371 - Short Title.

 ***** 207.371 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 ***** 207.371 Short title. Sec. 1.  This act shall be known and may be cited as the "airport parking tax act". History: 1987, Act 248, Imd. Eff. Dec. 28, 1987