reglab/housing_qa huggingface dataset:
MI Comp L § 205.315 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.315 - In Lieu of Other Taxes; Exceptions.

205.315 In lieu of other taxes; exceptions. Sec. 15.  The severance tax herein provided for shall be in lieu of all other taxes, state or local, upon the oil or gas, the property rights attached thereto or inherent therein, or the values created thereby; upon all leases or the rights to develop and operate any lands of this state for oil or gas, the values created thereby and the property rights attached to or inherent therein: Provided, however, Nothing herein contained shall in anywise exempt the machinery, appliances, pipe lines, tanks and other equipment used in the development or operation of said leases, or used to transmit or transport the said oil or gas: And provided further, That nothing herein contained shall in anywise relieve any corporation or association from the payment of any franchise or privilege taxes required by the provisions of the state corporation laws. History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3618 ;-- CL 1948, 205.315
MI Comp L § 205.316 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.316 - Repealed. 1980, Act 166, Eff. Sept. 17, 1980.

205.316 Repealed. 1980, Act 166, Eff. Sept. 17, 1980. Compiler's Notes: The repealed section pertained to overpayments.
MI Comp L § 205.317 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.317 - Information as to Production; Availability, Conditions.

205.317 Information as to production; availability, conditions. Sec. 17.  The department of revenue may provide information to any person as to the quantities of oil or gas purchased or reported when the department is satisfied that the information will be used for public or petroleum industry educational or research purposes. History: Add. 1965, Act 299, Imd. Eff. July 22, 1965
MI Comp L § 205.421 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)|Section 205.421 - Short Title.

205.421 Short title. Sec. 1.  This act shall be known and may be cited as the "tobacco products tax act". History: 1993, Act 327, Eff. Mar. 15, 1994
MI Comp L § 205.424 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)|Section 205.424 - Expiration, Return, Reissue, and Renewal of License.

205.424 Expiration, return, reissue, and renewal of license. Sec. 4.  (1) Except as provided in subsection (2), each license issued under section 3 shall expire on the June 30 next succeeding the date of issuance unless revoked by the department, unless the business for which the license was issued changes ownership, or unless the holder of the license removes the business from the location covered by the license. Upon expiration of the license, revocation of the license, change of ownership of the business, or removal of the business from the location covered by the license, the holder of the license immediately shall return the license to the department. If a business moves to another location in the state, the license may be reissued for the new location for the balance of the unexpired term without payment of an additional fee. The holder of each license may renew that license for another 1-year period by filing an application accompanied by the applicable fee with the department before the expiration date of that license.  (2) For licenses issued in 1994, the department may issue those licenses with an expiration date of June 30, 1995. History: 1993, Act 327, Eff. Mar. 15, 1994
MI Comp L § 205.425 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)|Section 205.425 - Failure to Comply With Act; Suspension, Revocation, or Refusal to Issue or Renew License; Hearing.

205.425 Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing. Sec. 5.  (1) The department may suspend, revoke, or refuse to issue or renew a license issued under this act for failure to comply with this act or for any other good cause. A person whose license is suspended, revoked, or not renewed shall not act as a stamping agent or acquire a stamp from the department or any other person, or sell a tobacco product during the period of suspension or revocation, or until the license is renewed.  (2) If a person who is a manufacturer, wholesaler, or unclassified acquirer licensed under this act is convicted of a felony under any provision of this act, the department shall revoke any license issued under this act to that person.  (3) Before the department suspends, revokes, or refuses to renew a license under this act, the department shall notify the person of its intent to hold a hearing before a representative of the commissioner for purposes of determining whether to suspend, revoke, or refuse to renew a license at least 14 days before the scheduled hearing date.  (4) A person aggrieved by the suspension, revocation, or refusal to issue or renew a license may apply to the revenue division of the department for a hearing within 20 days after notice of the suspension, revocation, or refusal to issue or renew the license. A hearing shall be had in the same manner provided in section 21 of 1941 PA 122, MCL 205.21. The decision in case of suspension, revocation, or refusal to renew shall be issued within 45 days of receipt of the request for hearing. History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1997, Act 187, Imd. Eff. Dec. 30, 1997
MI Comp L § 205.425a (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)|Section 205.425a - Procurement of Stamps; Designs, Denominations, and Forms; Request for Proposal.

205.425a Procurement of stamps; designs, denominations, and forms; request for proposal.Sec. 5a.  (1) The department shall procure stamps as needed in the various designs, denominations, and forms necessary as determined by the department. The department shall pay for the stamps.  (2) Not later than 45 days after the effective date of the amendatory act that added this subsection, the department shall issue a request for proposal to acquire and use digital stamps that contain a unique nonrepeating code that can be read by a device that identifies the taxed product and also contain other security and enforcement features as determined by the department. The request for proposal shall include a provision that requires the successful bidder on the proposal to share digital stamp technology so that handheld devices, including, but not limited to, smartphones, can be readily utilized in furtherance of the implementation of the use of digital stamps and so that the technology and equipment used by the stamping agents to affix the stamp to the product can be supplied, as may be permitted by the department, by the successful bidder on the proposal or by any other providers. The request for proposal shall also include a provision permitting the department to manage or restrict access rights to all or part of the information contained within, or accessible from, the stamps and a provision requiring the successful bidder on the proposal to guarantee that the stamps will be designed and manufactured to ensure that stamps can be affixed to individual packages of cigarettes in accordance with the requirements under section 6a(2). History: Add. 1997, Act 187, Imd. Eff. Dec. 30, 1997 ;-- Am. 2012, Act 188, Imd. Eff. June 20, 2012
MI Comp L § 205.425b (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)|Section 205.425b - Advising Stamping Agents of License Suspension, Revocation, Nonrenewal, or Reinstatement; Disclosure of Information.

205.425b Advising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information. Sec. 5b.  The department shall advise all stamping agents of all persons licensed under this act and any manufacturer, wholesaler, secondary wholesaler, unclassified acquirer, or other person whose license is suspended, revoked, or not renewed under this act. The department shall advise all stamping agents of any person whose license is reinstated. A stamping agent shall not disclose licensing information provided to the agent by the department. The department may disclose whether a person holds a license under this act. History: Add. 1997, Act 187, Imd. Eff. Dec. 30, 1997
MI Comp L § 205.426b (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)|Section 205.426b - Issuance of Stamps to Wholesaler or Unclassified Acquirer.

205.426b Issuance of stamps to wholesaler or unclassified acquirer. Sec. 6b.  (1) Beginning April 15, 1998, a wholesaler or unclassified acquirer may obtain stamps from the department and shall remit the unpaid balance of the tax at the time of filing the return provided in section 7 at a discount from the face amount of the stamps as provided in section 7(3). If the department determines that a wholesaler or unclassified acquirer is not financially sound, the department shall issue stamps only if 1 of the following is met:  (a) On the filing with the department of a bond or other security as determined by the department in an amount to be determined by the department.  (b) The department requires returns and payments to be made more frequently than provided in section 7.  (c) The department requires the wholesaler or unclassified acquirer to pay for the stamps at the time of obtaining them, less a discount from the face amount of the stamps equal to the discount provided in section 7(3).  (2) The department shall not issue any stamps to a wholesaler or unclassified acquirer who is delinquent in paying the tax under this act. History: Add. 1997, Act 187, Eff. Apr. 15, 1998
MI Comp L § 205.426e (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)|Section 205.426e - Enforcement of Tobacco Product Manufacturer's Escrow Accounts Act; Disclosure of Information to Attorney General; Consolidation of Information Received Pursuant to Agreements With Indian Tribes; Disclosure of Information Otherwise Confidential; Information Received as Result of Npm Adjustment Settlement Agreement.

205.426e Enforcement of tobacco product manufacturer's escrow accounts act; disclosure of information to attorney general; consolidation of information received pursuant to agreements with Indian tribes; disclosure of information otherwise confidential; information received as result of NPM adjustment settlement agreement.Sec. 6e.  (1) Notwithstanding any law to the contrary, the department shall, upon request of the attorney general, disclose to the attorney general, or his or her designee, information obtained by the department that is relevant to the enforcement of the tobacco product manufacturers' escrow accounts act, 1999 PA 244, MCL 445.2051 to 445.2052. However, with regard to information received pursuant to any tax agreement entered into between this state and any Indian tribe, that includes limitations on disclosure of such information in addition to, or in lieu of, those contained in statute, the information provided under this section shall be consolidated to include all information received pursuant to such agreements with Indian tribes so as not to enable a person to ascertain any 1 Indian tribe's information. The department and the attorney general or his or her designee, except as provided in this subsection, may disclose information provided under this section that may otherwise be confidential if 1 or more of the following apply:  (a) In discharge of the duty to enforce or defend the provisions of this act or the tobacco product manufacturers' escrow accounts act, 1999 PA 244, MCL 445.2051 to 445.2052.  (b) In the course of any litigation, arbitration, or proceeding related to the tobacco product manufacturers' escrow accounts act, 1999 PA 244, MCL 445.2051 to 445.2052, the master settlement agreement, or the NPM adjustment settlement agreement.  (c) In complying with provisions in the NPM adjustment settlement agreement related to a data clearinghouse.  (2) Tobacco product sales data provided by another state, a manufacturer, or other person or entity to a data clearinghouse pursuant to the NPM adjustment settlement agreement that is also provided to the department pursuant to that agreement shall be treated as confidential tax information subject to section 28 of 1941 PA 122, MCL 205.28. This subsection only applies to information received by the department as a result of the NPM adjustment settlement agreement. History: Add. 2016, Act 43, Eff. June 13, 2016
MI Comp L § 205.427a (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)|Section 205.427a - Imposition of Tax on Consumer; Intent of Act.

205.427a Imposition of tax on consumer; intent of act. Sec. 7a.  It is the intent of this act to impose the tax levied under this act upon the consumer of the tobacco products by requiring the consumer to pay the tax at the specified rate. History: Add. 1997, Act 187, Imd. Eff. Dec. 30, 1997
MI Comp L § 205.427b (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)|Section 205.427b - Bad Debt; Deduction; Definition.

205.427b Bad debt; deduction; definition. Sec. 7b.  (1) Beginning January 1, 2003, a licensee may deduct the amount of bad debts from the tax levied under section 7. The amount deducted must be charged off as uncollectible on the books of the licensee. If a person pays all or part of a bad debt with respect to which a licensee claimed a deduction under this section, the licensee shall be liable for the amount of taxes deducted in connection with that portion of the debt for which payment is received and shall remit these taxes in his or her next payment to the department under section 7.  (2) Any claim for a bad debt deduction under this section shall be supported by all of the following:  (a) A copy of the original invoice.  (b) Evidence that the tobacco products described in the invoice were delivered to the person who ordered them.  (c) Evidence that the person who ordered and received the tobacco products did not pay the licensee for the tobacco products and that the licensee used reasonable collection practices in attempting to collect the debt.  (3) As used in this section, "bad debt" means the taxes attributable to any portion of a debt that is related to a sale of tobacco products subject to tax under section 7 that is not otherwise deductible or excludable, that has become worthless or uncollectible in the time period between the date when taxes accrue to the state for the licensee's preceding tax return and the date when taxes accrue to the state for the present return, and that is eligible to be claimed, or could be eligible to be claimed if the licensee kept accounts on an accrual basis, as a deduction pursuant to section 166 of the internal revenue code. A bad debt shall not include any interest on the wholesale price of a tobacco product, uncollectible amounts on property that remains in the possession of the licensee until the full purchase price is paid, expenses incurred in attempting to collect any account receivable or any portion of the debt recovered, any accounts receivable that have been sold to a third party for collection, and repossessed property. History: Add. 2002, Act 607, Imd. Eff. Dec. 20, 2002
MI Comp L § 205.430 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)|Section 205.430 - Defenses.

205.430 Defenses. Sec. 10.  The seizure, forfeiture, sale, or destruction of a tobacco product or other property, or an action for recovery of amounts due, does not constitute a defense to the person owning or having control or possession of that property from criminal prosecution for an act or omission made or offense committed under this act or from liability to pay penalties provided by this act. History: 1993, Act 327, Eff. Mar. 15, 1994
MI Comp L § 205.433 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)|Section 205.433 - Administration of Tax; Rules; Forms; Additional Taxes; Appointment of Special Investigator.

205.433 Administration of tax; rules; forms; additional taxes; appointment of special investigator. Sec. 13.  (1) The tax imposed by this act shall be administered by the revenue commissioner pursuant to Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.31 of the Michigan Compiled Laws, and this act. In case of conflict between Act No. 122 of the Public Acts of 1941 and this act, the provisions of this act control.  (2) The revenue commissioner may promulgate rules to implement this act pursuant to the administrative procedures act of 1969, Act No. 306 of the Public Acts of 1969, being sections 24.201 to 24.328 of the Michigan Compiled Laws.  (3) The department shall prescribe forms for use by taxpayers.  (4) The tax imposed by this act is in addition to all other taxes for which the taxpayer may be liable.  (5) The commissioner may appoint any revenue division employee as a special investigator, who shall be vested with the power to arrest a person violating this act. History: 1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1995, Act 131, Imd. Eff. July 10, 1995 Admin Rule: R 205.401 et seq. and R 205.451 et seq. of the Michigan Administrative Code.
MI Comp L § 205.434 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)|Section 205.434 - Requirements or Prohibitions Imposed by Local Units of Government.

205.434 Requirements or prohibitions imposed by local units of government. Sec. 14.  Notwithstanding any other provision of law, beginning on the effective date of this act, a city, township, village, county, other local unit of government, or political subdivision of this state shall not impose any new requirement or prohibition pertaining to the sale or licensure of tobacco products for distribution purposes. This section does not invalidate or otherwise restrict a requirement or prohibition described in this section existing on the effective date of this act. History: 1993, Act 327, Eff. Mar. 15, 1994
MI Comp L § 205.435 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)|Section 205.435 - Repeal of MCL 205.501 to 205.522.

205.435 Repeal of MCL 205.501 to 205.522. Sec. 15.  (1) Act No. 265 of the Public Acts of 1947, being sections 205.501 to 205.522 of the Michigan Compiled Laws, is repealed effective May 1, 1994.  (2) The provisions of Act No. 265 of the Public Acts of 1947, being sections 205.501 to 205.522 of the Michigan Compiled Laws, shall remain in effect for criminal liability and the collection and enforcement of the payment of any tax, fee, penalty, or interest due and payable under that act for any period in which that act was in effect prior to its repeal. History: 1993, Act 327, Eff. Mar. 15, 1994
MI Comp L § 205.436 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436)|Section 205.436 - Conditional Effective Date.

205.436 Conditional effective date. Sec. 16.  This act shall not take effect unless Senate Joint Resolution S is submitted to the voters and the following bills are enacted into law:  (a) House Bill No. 5109.  (b) House Bill No. 5110.  (c) House Bill No. 5116.  (d) House Bill No. 5009.  (e) House Bill No. 5010.  (f) House Bill No. 5118.  (g) House Bill No. 5097.  (h) House Bill No. 5123.  (i) House Bill No. 4279.  (j) House Bill No. 5102.  (k) House Bill No. 5103.  (l) House Bill No. 5106.  (m) House Bill No. 5111.  (n) House Bill No. 5115.  (o) House Bill No. 5112.  (p) House Bill No. 5120.  (q) House Bill No. 5129.  (r) House Bill No. 5224. History: 1993, Act 327, Eff. Mar. 15, 1994
MI Comp L § 205.601 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 173 of 1956 - Domicile of Decedents for Death Tax Purposes (205.601 - 205.607)|Section 205.601 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Definitions.

205.601 Domicile of decedents for death tax purposes, settlement of disputes; definitions. Sec. 1.  For the purposes of this act:  (1) The term "executor" means an executor of the will or administrator of the estate of the decedent, but does not include an ancillary administrator nor an administrator with the will annexed if an executor named in the will has been appointed and has qualified in another state.  (2) The term "taxing official" means the commissioner of revenue of the state of Michigan and the designated authority of a reciprocal state.  (3) The term "death tax" means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax,""transfer tax,""succession tax,""estate tax,""death duty,""death dues," or otherwise.  (4) The term "interested person" means any person who may be entitled to receive, or who has received any property or interest which may be required to be considered in computing the death tax of any state involved.  (5) The term "state" means any state, territory, or possession of the United States, or the District of Columbia. The term "this state" means the state of Michigan.  (6) The term "board" shall mean board of arbitration. History: 1956, Act 173, Eff. Aug. 11, 1956
MI Comp L § 205.602 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 173 of 1956 - Domicile of Decedents for Death Tax Purposes (205.601 - 205.607)|Section 205.602 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Notice of Election, Rejection.

205.602 Domicile of decedents for death tax purposes, settlement of disputes; notice of election, rejection. Sec. 2.  In any case in which this state and 1 or more other states each claims that it was the domicile of a decedent at his death, at any time prior to the commencement of legal action for determination of domicile within this state or within 60 days thereafter, any executor, or the taxing official of any such state, may elect to invoke the provisions of this act. Such executor or taxing official shall send a notice of such election by registered mail, receipt requested, to the taxing official of each such state and to each executor, ancillary administrator, and interested person. Within 40 days after the receipt of such notice of election any executor may reject such election by sending a notice, by registered mail, receipt requested, to all persons originally required to be sent a notice of election. When an election has been rejected by an executor, no further proceedings shall be had under this act. If such election is not rejected within the 40-day period, the dispute as to death taxes shall be determined solely as hereinafter provided. No other proceedings to determine or assess such death taxes shall thereafter be instituted in any court of this state or otherwise. History: 1956, Act 173, Eff. Aug. 11, 1956