reglab/housing_qa huggingface dataset:
MI Comp L § 206.1047 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 255 of 2018 - Lions of Michigan Foundation Fund Act (206.1041 - 206.1051)|Section 206.1047 - Interest, Earnings, and Gifts; Expenditures.

206.1047 Interest, earnings, and gifts; expenditures.Sec. 7.  (1) The money, interest, and earnings of the fund shall be expended solely for the purposes described in this act.  (2) Money granted or received as a gift or donation to the fund is available for distribution upon appropriation to each county from which a contribution, gift, or donation was received. History: 2018, Act 255, Imd. Eff. June 28, 2018
MI Comp L § 206.1049 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 255 of 2018 - Lions of Michigan Foundation Fund Act (206.1041 - 206.1051)|Section 206.1049 - Use of Money as Matching Funds for Federal Grant.

206.1049 Use of money as matching funds for federal grant.Sec. 9.  Money from the fund may be used as matching funds for a federal grant if those funds are to be used for the purposes described under section 5. History: 2018, Act 255, Imd. Eff. June 28, 2018
MI Comp L § 206.1051 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 255 of 2018 - Lions of Michigan Foundation Fund Act (206.1041 - 206.1051)|Section 206.1051 - Appropriations; Money Remaining in Fund at Close of Year.

206.1051 Appropriations; money remaining in fund at close of year.Sec. 11.  The money in the fund that is available for distribution shall be appropriated each year. Money in the fund at the close of the year shall remain in the fund and shall not lapse to the general fund. History: 2018, Act 255, Imd. Eff. June 28, 2018
MI Comp L § 206.1061 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 259 of 2018 - Kiwanis Fund Act (206.1061 - 206.1071)|Section 206.1061 - Short Title.

206.1061 Short title.Sec. 1.  This act shall be known and may be cited as the "Kiwanis fund act". History: 2018, Act 259, Imd. Eff. June 28, 2018
MI Comp L § 206.1063 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 259 of 2018 - Kiwanis Fund Act (206.1061 - 206.1071)|Section 206.1063 - Definitions.

206.1063 Definitions.Sec. 3.  As used in this act:  (a) "Department" means the department of treasury.  (b) "Fund" means the Kiwanis fund created in section 5. History: 2018, Act 259, Imd. Eff. June 28, 2018
MI Comp L § 206.1065 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 259 of 2018 - Kiwanis Fund Act (206.1061 - 206.1071)|Section 206.1065 - Kiwanis Fund; Creation; Purpose; Amounts Credited Under MCL 206.435; Investments.

206.1065 Kiwanis fund; creation; purpose; amounts credited under MCL 206.435; investments.Sec. 5.  (1) The Kiwanis fund is created in the department to provide funds for donation to any Kiwanis club or organization located in this state to improve the world by making lasting differences in the lives of children.  (2) The state treasurer shall credit to the fund all amounts appropriated for this purpose under section 435 of the income tax act of 1967, 1967 PA 281, MCL 206.435.  (3) The fund shall consist of the money credited to the fund pursuant to section 435 of the income tax act of 1967, 1967 PA 281, MCL 206.435, any interest and earnings accruing from the saving and investment of that money, and other appropriations, money, or other things of value received by the fund.  (4) The state treasurer shall direct the investment of the fund. History: 2018, Act 259, Imd. Eff. June 28, 2018
MI Comp L § 206.1067 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 259 of 2018 - Kiwanis Fund Act (206.1061 - 206.1071)|Section 206.1067 - Interest, Earnings, and Gifts; Expenditures.

206.1067 Interest, earnings, and gifts; expenditures.Sec. 7.  (1) The money, interest, and earnings of the fund shall be expended solely for the purposes described in this act.  (2) Money granted or received as a gift or donation to the fund is available for distribution upon appropriation to each county from which a contribution, gift, or donation was received. History: 2018, Act 259, Imd. Eff. June 28, 2018
MI Comp L § 206.1069 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 259 of 2018 - Kiwanis Fund Act (206.1061 - 206.1071)|Section 206.1069 - Use of Money as Matching Funds for Federal Grant.

206.1069 Use of money as matching funds for federal grant.Sec. 9.  Money from the fund may be used as matching funds for a federal grant if those funds are to be used for the purposes described under section 5. History: 2018, Act 259, Imd. Eff. June 28, 2018
MI Comp L § 206.1071 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 259 of 2018 - Kiwanis Fund Act (206.1061 - 206.1071)|Section 206.1071 - Appropriations; Money Remaining in Fund at Close of Year.

206.1071 Appropriations; money remaining in fund at close of year.Sec. 11.  The money in the fund that is available for distribution shall be appropriated each year. Money in the fund at the close of the year shall remain in the fund and shall not lapse to the general fund. History: 2018, Act 259, Imd. Eff. June 28, 2018
MI Comp L § 206.1081 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 257 of 2018 - Michigan World War II Legacy Memorial Fund Act (206.1081 - 206.1089)|Section 206.1081 - Short Title.

206.1081 Short title.Sec. 1.  This act shall be known and may be cited as the "Michigan World War II Legacy Memorial fund act". History: 2018, Act 257, Imd. Eff. June 28, 2018
MI Comp L § 206.1083 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 257 of 2018 - Michigan World War II Legacy Memorial Fund Act (206.1081 - 206.1089)|Section 206.1083 - Definitions.

206.1083 Definitions.Sec. 3.  As used in this act:  (a) "Department" means the department of treasury.  (b) "Fund" means the Michigan World War II Legacy Memorial fund created in section 5. History: 2018, Act 257, Imd. Eff. June 28, 2018
MI Comp L § 206.1085 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 257 of 2018 - Michigan World War II Legacy Memorial Fund Act (206.1081 - 206.1089)|Section 206.1085 - Michigan World War II Legacy Memorial Fund; Creation; Purpose; Administrator; Amounts Credited Under MCL 206.435; Investments; Money Remaining at Close of Year.

206.1085 Michigan World War II Legacy Memorial fund; creation; purpose; administrator; amounts credited under MCL 206.435; investments; money remaining at close of year.Sec. 5.  (1) The Michigan World War II Legacy Memorial fund is created in the department to provide funds for donation to the Michigan World War II Legacy Memorial organization to assist in honoring Michigan residents who served in the armed forces and on the home front during World War II and building Michigan's official tribute to these heroes. The department shall be the administrator of the fund for auditing purposes.  (2) The state treasurer shall credit to the fund all amounts appropriated for this purpose under section 435 of the income tax act of 1967, 1967 PA 281, MCL 206.435, and money from any other source for deposit into the fund.  (3) The state treasurer shall direct the investment of the fund. The fund shall consist of the money credited to the fund pursuant to section 435 of the income tax act of 1967, 1967 PA 281, MCL 206.435, any interest and earnings accruing from the saving and investment of that money, and money from any other source.  (4) Money in the fund at the close of the year shall remain in the fund and shall not lapse to the general fund. History: 2018, Act 257, Imd. Eff. June 28, 2018
MI Comp L § 206.1087 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 257 of 2018 - Michigan World War II Legacy Memorial Fund Act (206.1081 - 206.1089)|Section 206.1087 - Interest and Earnings.

206.1087 Interest and earnings.Sec. 7.  The money, interest, and earnings of the fund shall be expended solely for donation to the Michigan World War II Legacy Memorial organization. History: 2018, Act 257, Imd. Eff. June 28, 2018
MI Comp L § 206.1089 (2021)
2021 Michigan Compiled Laws|Chapter 206 - Income Tax Act of 1967|Act 257 of 2018 - Michigan World War II Legacy Memorial Fund Act (206.1081 - 206.1089)|Section 206.1089 - Appropriation.

206.1089 Appropriation.Sec. 9.  The money in the fund that is available for distribution shall be appropriated each year. Money granted or received as a gift or donation to the fund is available for distribution upon appropriation. History: 2018, Act 257, Imd. Eff. June 28, 2018
MI Comp L § 207.1 (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 207.1 - State Board of Assessors; Secretary, Duties; Assistants.

207.1 State board of assessors; secretary, duties; assistants. Sec. 1.  The board of state tax commissioners, created under the laws of this state, together with the governor, shall ex officio, constitute a state board of assessors, 1 of whom shall be elected chairman of said board. The secretary of the board of state tax commissioners shall be ex officio secretary of the state board of assessors without extra compensation, and shall keep a record of all its proceedings in addition to such other duties as may be required of him by said board, and shall devote his whole time to the duties of his office. In addition to the secretary, said board may employ such other clerical assistance as may be necessary and required to perform the duties imposed upon it by this act. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4213 ;-- CL 1929, 3552 ;-- CL 1948, 207.1 Former Law: See Act 168 of 1881; Act 152 of 1883; Act 19 of 1899; and Act 173 of 1901.
MI Comp L § 207.2 (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 207.2 - State Board of Assessors; Compensation for Clerical Assistance, Expenses.

207.2 State board of assessors; compensation for clerical assistance, expenses. Sec. 2.  Provided, That the compensation paid for such clerical assistance shall be as appropriated by the legislature. All other necessary expenses incurred in carrying out the provisions of this act, shall be allowed by the board of state auditors upon proper vouchers approved by the chairman and secretary of the board of the state tax commissioners, and paid by the state treasurer out of the general fund. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4214 ;-- CL 1929, 3553 ;-- Am. 1933, Act 29, Imd. Eff. Mar. 14, 1933 ;-- CL 1948, 207.2
MI Comp L § 207.3 (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 207.3 - Access to Public Records; Subpoena, Fees; Examination of Witnesses and Accounts; Refusal, Penalty.

207.3 Access to public records; subpoena, fees; examination of witnesses and accounts; refusal, penalty. Sec. 3.  Said board shall have access to all books, papers, documents, statements and accounts, on file or of record in any of the departments of state, subject to the rules and regulations of the respective departments relative to the care of public records. It shall have like access to all books, papers, documents, statements and accounts, on file or of record in counties, townships and municipalities. It shall have the right to subpoena witnesses, upon a subpoena signed by the chairman of said board and attested by the secretary thereof, delivered to such witnesses, which subpoenas may be served by any person authorized to serve subpoenas from courts of record in this state, and the attendance of witnesses may be compelled by attachment, to be issued by any circuit court in this state, upon proper showing that such witness has been properly subpoenaed, and has refused to obey such subpoena. The person appearing in response to such subpoena shall receive like compensation as is allowed by the statutes of this state to witnesses in the circuit court, to be allowed by the board of state auditors upon the presentation of a copy of such subpoena, with the number of days' service and mileage endorsed thereon and approved by a member of said board of assessors, or the secretary thereof. The person serving such subpoena shall receive the same compensation now allowed to sheriffs or other officers for serving subpoenas. Said board shall have power to examine witnesses under oath, said oath to be administered by any member of the board, or by the secretary thereof. It shall have the right to inspect and examine the books, papers or accounts of any corporation, firm or individual owning property to be assessed by said board, and if such corporation, firm or individual refuse to permit said inspection and examination, or neglect or fail to appear before said board in response to its subpoena, said corporation, firm or individual shall, for each such refusal, neglect or failure, forfeit the sum of 500 dollars to the state, the sum so forfeited to be recovered in a proper action brought in the name of the people of the state of Michigan, in any court of competent jurisdiction. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4215 ;-- CL 1929, 3554 ;-- CL 1948, 207.3
MI Comp L § 207.4 (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 207.4 - Annual Assessment of Property of Certain Rail Transportation, Telephone, and Telegraph Companies; Reports.

207.4 Annual assessment of property of certain rail transportation, telephone, and telegraph companies; reports. Sec. 4.  (1) The state board of assessors shall annually determine the true cash value and taxable value of property having a situs in this state of all of the following:  (a) Railroad companies.   (b) Union station and depot companies.  (c) Telegraph companies.   (d) Telephone companies.   (e) Sleeping car companies.  (f) Express companies.   (g) Car loaning companies.   (h) Stock car companies.   (i) Refrigerator car companies.   (j) Fast freight line companies.   (k) 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 on its rolling stock under this act, over or on the line or lines of any railroad in this state.  (2) For tax years that begin after December 31, 2005, the state board of assessors shall annually determine the true cash value and taxable value of property having a situs in this state of telegraph companies and telephone companies in the same manners as property assessed under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157.  (3) The property of a telegraph and telephone company with gross receipts within this state for a year ending December 31 of not more than $1,000.00 is exempt from taxation under this act.  (4) All telegraph and telephone companies doing business in this state shall make the report required under section 6. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4216 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3555 ;-- CL 1948, 207.4 ;-- Am. 1956, Act 203, Eff. Aug. 11, 1956 ;-- Am. 1995, Act 257, Imd. Eff. Jan. 5, 1996 ;-- Am. 2002, Act 610, Imd. Eff. Dec. 20, 2002 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 § 207.5a (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 207.5a - Exemption of Materials and Supplies.

207.5a Exemption of materials and supplies. Sec. 5a.  Materials and supplies, including repair parts and fuel of a company, corporation, copartnership, association, or person filing the sworn statement of property required by this act are exempt from taxation under this act. History: Add. 1975, Act 235, Imd. Eff. Aug. 27, 1975
MI Comp L § 207.5b (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 207.5b - Taxable Value; Determination.

207.5b Taxable value; determination. Sec. 5b.  (1) As used in this act, "taxable value" is that value determined in the same manner taxable value is determined under section 27a of the general property tax act, Act No. 206 of the Public Acts of 1893, being section 211.27a of the Michigan Compiled Laws.  (2) All property of a company subject to taxation under this act shall be considered 1 parcel in determining the taxable value of that company's property. History: Add. 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 § 207.6 (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 207.6 - Company's Annual Statement; Contents, Time.

207.6 Company's annual statement; contents, time. Sec. 6.  The several corporations, persons, copartnerships, companies and associations whose property is subject to assessment and taxation under the provisions of this act, and whose annual gross receipts exceed $1,000,000.00 shall annually between the first day of January and the thirty-first day of March in each year, and the several corporations, persons, copartnerships, companies and associations whose property is subject to assessment and taxation under the provisions of this act, and whose annual gross receipts do not exceed $1,000,000.00, shall annually between the first day of January and the fifteenth day of March in each year, under oath of the president, secretary, superintendent, or chief officer of such corporation, company or association, or of the person or persons owning such property, make and file with the state board of assessors an annual report, in such form as said board may provide, upon blanks to be furnished by said board setting forth specifically upon blanks so furnished by the board the information prescribed by said board to enable them to make the assessment required in this act. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4218 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3557 ;-- CL 1948, 207.6 ;-- Am. 1956, Act 203, Eff. Aug. 11, 1956
MI Comp L § 207.7 (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 207.7 - Sleeping Car Company Defined; Annual Statement, Contents, Time.

207.7 Sleeping car company defined; annual statement, contents, time. Sec. 7.  Every joint stock association, company, copartnership or association incorporated or acting under the laws of this or any other state, or of any foreign nation, and conveying to, from, through, in or across this state, or any part thereof, passengers or travelers, in palace cars, drawing room cars, sleeping cars or tourist cars, under any contract, express or implied with any railroad company, or the managers, lessees, agents or receivers thereof, shall be deemed and held to be a sleeping car company for the purposes of this act; and every such sleeping car company doing business in this state, shall annually between the first day of January and the thirty-first day of March, make out and deliver to the state board of assessors, a statement, verified by the oath of the officer or agent of such company making such statement, with reference to the thirty-first day of December next preceding, setting forth the information prescribed by the board to enable them to make the assessment required in this act. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4219 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3558 ;-- CL 1948, 207.7 ;-- Am. 1956, Act 203, Eff. Aug. 11, 1956
MI Comp L § 207.8 (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 207.8 - Blanks Furnished; Other Reports; Board, Self-Information; Penalty, Exception.

207.8 Blanks furnished; other reports; board, self-information; penalty, exception. Sec. 8.  Blanks for making the statements provided for in section 6 and 7 shall be furnished to such companies on making application to said board: Provided, That the reports hereby provided for shall not in any way relieve any of said companies from making the reports now required to be made to other state officers. In case any company fails or refuses to make the statement required by this act, or refuses to furnish any information requested, the board shall inform itself as best it may on the matters necessary to be known, in order to discharge its duties with respect to the assessment of the property of such companies. Any company which shall refuse or neglect to make the report required by this act or any part thereof, within the time specified, shall be subject to a penalty of 500 dollars for each day of the continuance of such neglect or refusal to file said report, to be recovered in a proper action brought in the name of the people of the state of Michigan in any court of competent jurisdiction: Provided, That when any company shall show to the satisfaction of said board that it cannot furnish any of the information requested, said board may excuse said company from furnishing such information. History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4220 ;-- CL 1929, 3559 ;-- CL 1948, 207.8