reglab/housing_qa huggingface dataset:
MI Comp L § 205.179 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)|Section 205.179 - Storing, Registering, or Transferring Ownership of Vehicle; Tax; Exemption; Credit.

205.179 Storing, registering, or transferring ownership of vehicle; tax; exemption; credit. Sec. 9.  (1) Except as provided in subsection (2), there is levied upon and there shall be collected from every person in this state a specific tax on the privilege of storing, registering, or transferring ownership of any vehicle other than a vehicle stored, registered, or transferred by a new or used vehicle dealer licensed by the department of state, ORV, manufactured housing, aircraft other than a qualified aircraft under section 11, snowmobile, or watercraft in this state at a rate of 6% of the retail dollar value at the time of acquisition as determined by the department of treasury. The tax shall be paid by the transferee. The tax on a vehicle, ORV, snowmobile, and watercraft shall be collected by the secretary of state before the transfer of the vehicle, ORV, snowmobile, or watercraft registration. The tax on an aircraft shall be paid to the department. The tax on manufactured housing shall be collected by the department of consumer and industry services, mobile home commission, or its agent before the transfer of the certificate of title.  (2) A transfer for purposes of resale or a transfer that is exempt under any other exemption under the use tax act is exempt from the tax levied under subsection (1). A transfer subject to tax under the general sales tax act is exempt from the tax levied under subsection (1).  (3) A credit against the tax levied under subsection (1) is allowed for an amount equal to any use tax paid by the taxpayer on the same property. The credit under this section shall not exceed the tax imposed by this act. History: 2004, Act 175, Eff. Sept. 1, 2004
MI Comp L § 205.181 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)|Section 205.181 - Storage, Registration, or Transfer of Aircraft; Tax.

205.181 Storage, registration, or transfer of aircraft; tax. Sec. 11.  (1) Except as provided in subsection (2), there is levied upon and there shall be collected from every person in this state a specific tax for the privilege of storing, registering, or transferring ownership in this state of a qualified aircraft at a rate of 6% of the retail value of the aircraft at the time it first enters this state. The transferee shall pay the tax to the department. An aircraft is qualified if it was purchased outside of this state and is used solely for personal, nonbusiness purposes and if 1 of the following applies:  (a) The aircraft is purchased by a person who is not a resident of this state at the time of purchase and is brought into this state more than 90 days after the date of purchase.  (b) The aircraft is purchased by a person who is a resident of this state at the time of purchase and is brought into this state more than 360 days after the date of purchase.  (2) The storage, registration, or transfer of an aircraft for purposes of resale or of an aircraft that is exempt under any other exemption under the use tax act is exempt from the tax levied under subsection (1).  (3) A credit against the tax levied under subsection (1) is allowed in an amount equal to the amount by which any use tax on the aircraft if paid exceeds the amount of the tax under this act, which shall be refunded by the department. History: 2004, Act 175, Eff. Sept. 1, 2004
MI Comp L § 205.182 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)|Section 205.182 - Sale of Motor Vehicle to Group Designated by Automobile Manufacturer; Calculation of Credit; Refund; Conditions; Reduction in Sales Tax.

205.182 Sale of motor vehicle to group designated by automobile manufacturer; calculation of credit; refund; conditions; reduction in sales tax.Sec. 12.  (1) For a transaction occurring after December 31, 1999, a taxpayer may calculate a credit and seek a refund from the department under this act in an amount equal to 6% of the consideration received by that taxpayer from an automobile manufacturer to reimburse that taxpayer for a discount or price reduction given on the sale of a motor vehicle to a member of a group designated by an automobile manufacturer as entitled to a price identified on the automobile manufacturer’s invoice to the automobile dealer that the automobile manufacturer requires the automobile dealer to charge that vehicle purchaser, if all of the following conditions are met:  (a) The motor vehicle purchaser was not employed by that automobile manufacturer at the time the discount or price reduction was given.  (b) The taxpayer calculating the credit and seeking the refund did not reimburse himself or herself by adding sales tax on that portion of the sales price received from an automobile manufacturer.  (c) The amount of the credit or refund does not exceed the actual amount of sales tax paid on that portion of the sales price received from an automobile manufacturer by the taxpayer calculating the credit and seeking the refund.  (2) At the option of the taxpayer, the credit and refund provided in this section may be applied to reduce the sales tax due and the procedures implementing those sales tax payment obligations. History: Add. 2008, Act 436, Imd. Eff. Jan. 9, 2009
MI Comp L § 205.183 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)|Section 205.183 - Charges for Rooms or Lodgings; Tax Credit.

205.183 Charges for rooms or lodgings; tax credit. Sec. 13.  A person who paid a tax under the use tax act may calculate a credit and seek a refund from the department under this act in an amount equal to 6% of an assessment imposed under the convention and tourism marketing act, 1980 PA 383, MCL 141.881 to 141.889, 1974 PA 263, MCL 141.861 to 141.867, the state convention facility development act, 1985 PA 106, MCL 207.621 to 207.640, the regional tourism marketing act, 1989 PA 244, MCL 141.891 to 141.900, 1991 PA 180, MCL 207.751 to 207.759, or the community convention or tourism marketing act, 1980 PA 395, MCL 141.871 to 141.880, that was added to charges for rooms or lodgings subject to tax under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, but not to exceed the actual amount of use tax paid on those assessments. History: 2004, Act 175, Eff. Sept. 1, 2004
MI Comp L § 205.184 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)|Section 205.184 - Sale of Auctioned Item; Tax Credit or Refund; Calculation; Definitions.

205.184 Sale of auctioned item; tax credit or refund; calculation; definitions.Sec. 14.  (1) A qualified person who paid a tax under the general sales tax act may calculate a credit and seek a refund from the department equal to 6% of the gross proceeds of a qualified sale of an auctioned item in excess of the fair market value of that auctioned item.  (2) A qualified person may not seek a credit or refund from the department under this section for any portion of a qualified sale of an auctioned item for which a tax under the general sales tax act was collected from the purchaser, unless the tax collected was refunded to the purchaser.  (3) A qualified person seeking a credit or refund under this section shall obtain and retain in its records a certification of fair market value supplied by the donor of an auctioned item on a form prescribed by the department.  (4) At the option of the qualified person, the credit calculated under this section may be applied to reduce the tax due under the general sales tax act, in accordance with the procedures implementing those sales tax payment obligations.  (5) As used in this section:  (a) "General sales tax act" means the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78.  (b) "Qualified person" means an organization not operated for profit that is exempt from federal income tax under section 501(c)(3) or 501(c)(4) of the internal revenue code, 26 USC 501.  (c) "Qualified sale" means a sale made by a qualified person through a charitable auction. History: Add. 2006, Act 577, Eff. Mar. 4, 2007
MI Comp L § 205.184a (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)|Section 205.184a - Component, Part, or Battery for Heavy Earthmoving Equipment; Tax Credit on Core Charge Attributable to Recycling Fee, Deposit, or Disposal Fee; Refund.

205.184a Component, part, or battery for heavy earthmoving equipment; tax credit on core charge attributable to recycling fee, deposit, or disposal fee; refund.Sec. 14a.  A person who paid sales tax on a core charge attributable to a recycling fee, deposit, or disposal fee for a component, part, or battery for heavy earthmoving equipment may calculate a credit and seek a refund from the department under this act in an amount equal to the sales tax paid. History: Add. 2010, Act 333, Imd. Eff. Dec. 21, 2010
MI Comp L § 205.185 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)|Section 205.185 - Money Received and Refunds Paid; Disposition.

205.185 Money received and refunds paid; disposition. Sec. 15.  All money received and refunds paid under the provisions of this act shall be deposited or disbursed in the following manner:  (a) Money received and refunds paid under section 5 of this act shall be deposited or disbursed in accordance with the provisions of section 9 of article IX of the state constitution of 1963.  (b) Money received and refunds paid pursuant to all other sections of this act shall be deposited or disbursed in the same manner as funds are received or paid pursuant to the use tax act. History: 2004, Act 175, Eff. Sept. 1, 2004
MI Comp L § 205.187 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)|Section 205.187 - Administration of Taxes; Controlling Provisions.

205.187 Administration of taxes; controlling provisions. Sec. 17.  The taxes imposed by this act shall be administered by the department under 1941 PA 122, MCL 205.1 to 205.31, and this act. If 1941 PA 122, MCL 205.1 to 205.31, and this act conflict, the provisions of this act apply. History: 2004, Act 175, Eff. Sept. 1, 2004
MI Comp L § 205.189 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)|Section 205.189 - Returns; Date of Filing.

205.189 Returns; date of filing. Sec. 19.  Every person required to pay a tax to the department under this act shall file a return in a form prescribed by the department on or before the twentieth day of each month, except as otherwise provided by section 5 of this act. Taxes imposed under this act shall accrue to this state on the last day of each calendar month. To ensure payment or provide a more efficient administration, the department may require and prescribe the filing of returns and payment of the tax for other than monthly periods. History: 2004, Act 175, Eff. Sept. 1, 2004
MI Comp L § 205.191 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)|Section 205.191 - Applying Credits and Returns to Reduce Use Tax.

205.191 Applying credits and returns to reduce use tax. Sec. 21.  At the option of the taxpayer, the credits and refunds provided in this act may be applied to reduce the use tax due under the use tax act and the procedures implementing those use tax payment obligations. History: 2004, Act 175, Eff. Sept. 1, 2004
MI Comp L § 205.301 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.301 - Severance Tax on Oil or Gas.

205.301 Severance tax on oil or gas. Sec. 1.  There is hereby levied upon each producer engaged in the business of severing from the soil, oil or gas, a specific tax to be known as the severance tax. History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3604 ;-- CL 1948, 205.301 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965
MI Comp L § 205.302 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.302 - Monthly Reports; Contents, Form.

205.302 Monthly reports; contents, form. Sec. 2.  (1) Every corporation, association, person, common carrier, pipe line company or common purchaser, who shall receive or purchase or transport any such oil or gas, shall make a report on or before the twenty-fifth day of each month in the form and manner required by the department of revenue, showing the total amount of such oil and gas received, purchased, stored or transported during the preceding month, and the actual market value thereof at the time it is received, purchased, stored or transported, and such other information as may be required by the department.  (2) Each producer, when requested by the department, shall file such report in the form and manner required by the department. History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3605 ;-- CL 1948, 205.302 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965
MI Comp L § 205.304 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.304 - Production Record, Keeping, Open to Inspection; Penalty.

205.304 Production record, keeping, open to inspection; penalty. Sec. 4.  Each corporation, association or person mentioned and included in sections 1 and 2 of this act shall make, keep and preserve a full and complete record of all such oil produced in this state during the time so engaged in its production, and said record shall be open at all times to the inspection of the Michigan tax commission. Any corporation, association or person failing to comply with this requirement shall be subject to a penalty of not less than 500 and not more than 1,500 dollars payable to the state of Michigan, and such penalty shall accrue for each 20 days of failure to comply with this section with reference to each separate oil or gas well. History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3607 ;-- CL 1948, 205.304
MI Comp L § 205.305 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.305 - Report, Contents.

205.305 Report, contents. Sec. 5.  In each report required to be made by this act, such corporation, association or person making the same shall show in detail the disposition made of any such oil or gas. Said report shall show to whom any such oil or gas was sold or delivered to each, and shall show the name and location of the person, refinery, pipe line establishment, plant, factory, railroad, institution or place to which or to whom delivery was made. History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3608 ;-- CL 1948, 205.305
MI Comp L § 205.306 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.306 - Administration of Tax; Conflicting Provisions; Rules; Statute of Limitations; Assignment of Claim Against State Prohibited.

205.306 Administration of tax; conflicting provisions; rules; statute of limitations; assignment of claim against state prohibited. Sec. 6.  (1) The tax imposed by this act shall be administered by the revenue commissioner of the department of treasury, under Act No. 122 of the Public Acts of 1941, as amended, being sections 205.1 to 205.19 of the Michigan Compiled Laws, and this act. In case of conflict between Act No. 122 of the Public Acts of 1941, as amended, and this act, the provisions of this act shall prevail.  (2) Rules shall be promulgated under this act 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.  (3) A deficiency, interest, or penalty shall not be assessed after the expiration of 4 years after the date set for the filing of the required return or the date the return was filed, whichever is later. The taxpayer shall not claim refund of any amount paid to the department after the expiration of 4 years after the date of the payment. A taxpayer shall not assign a claim against the state to any other person. If a person subject to tax under this act fraudulently conceals any liability for the tax or a part of the tax, the commissioner, upon discovery of the fraud and within 2 years thereafter, shall proceed to assess the tax with penalties and interest as provided, computed from the date on which the tax liability originally accrued and the tax, penalties, and interest shall become due and payable after notice and hearing as provided.  (4) The running of the statute of limitations shall be suspended for:  (a) The period pending a final determination of tax after issuance of a notice of intent.  (b) A period which the taxpayer and the commissioner consent to in writing. History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3609 ;-- CL 1948, 205.306 ;-- Am. 1975, Act 5, Imd. Eff. Mar. 25, 1975 ;-- Am. 1980, Act 166, Eff. Sept. 17, 1980
MI Comp L § 205.307-205.309 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.307-205.309 - Repealed. 1980, Act 166, Eff. Sept. 17, 1980.

205.307-205.309 Repealed. 1980, Act 166, Eff. Sept. 17, 1980. Compiler's Notes: The repealed sections pertained to failure to file return, report, or remittance, and to liens.
MI Comp L § 205.310 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.310 - Injunction.

205.310 Injunction. Sec. 10.  Upon a bill being filed under the direction of the attorney general in the circuit court for the county of Ingham, that court shall have power to restrain by injunction, any corporation, association or person who has failed to comply with any of the provisions of this act and in the same manner to restrain any corporation, association or person from continuing to produce oil or gas while delinquent in the filing of any report or the paying of any tax, penalty or cost required under the provisions of this act. History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3613 ;-- CL 1948, 205.310
MI Comp L § 205.311 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.311 - “Oil” and “Gas” Defined.

205.311 “Oil” and “gas” defined. Sec. 11.  (1) The word "oil" as used in this act means petroleum oil, mineral oil, or other oil taken from the earth.  (2) "Gas" as used in this act does not include methane gas extracted from a landfill. History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3614 ;-- CL 1948, 205.311 ;-- Am. 1989, Act 126, Imd. Eff. June 28, 1989
MI Comp L § 205.311a (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.311a - "Carbon Dioxide Secondary or Enhanced Recovery Project" Defined.

205.311a "Carbon dioxide secondary or enhanced recovery project" defined.Sec. 11a.  As used in this act, "carbon dioxide secondary or enhanced recovery project" means operations designed to increase the amount of oil or gas recoverable from a reservoir by injection of carbon dioxide, either alone or as a primary component of a mixture with other substances, provided the project has been approved as a secondary or enhanced recovery project by order of the supervisor of wells under the authority of part 615 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.61501 to 324.61527, or part 617 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.61701 to 324.61738. History: Add. 2014, Act 82, Imd. Eff. Apr. 1, 2014
MI Comp L § 205.312 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.312 - “Person” and “Producer” Defined.

205.312 “Person” and “producer” defined. Sec. 12.  (1) "Person" as used in this act shall include any person, firm, concern, receiver, receivers, trustee, executor, administrator, agent, institution, association, partnership, company, corporations, and persons acting under declarations of trust.  (2) "Producer" as used in this act means a person who owns, or is entitled to delivery of a share in kind or a share of the monetary proceeds from the sale of, gas or oil as of the time of its production or severance. History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3615 ;-- CL 1948, 205.312 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965
MI Comp L § 205.313 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.313 - Receipt; Contents.

205.313 Receipt; contents. Sec. 13.  Any corporation, association or person paying any tax, penalty or cost under the provisions of this act, to the state tax commission shall be entitled to a receipt for the same, showing the time of payment and the purpose for which paid. History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3616 ;-- CL 1948, 205.313
MI Comp L § 205.314 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)|Section 205.314 - Taxes to Accompany Report; Disposition of Taxes, Penalties, and Costs; Payment of Credits for Heating Fuel Costs.

205.314 Taxes to accompany report; disposition of taxes, penalties, and costs; payment of credits for heating fuel costs. Sec. 14.  (1) All taxes shall accompany the report provided for in section 2. Except as provided in subsection (2), all taxes, penalties, or costs paid to the state treasurer under this act shall be paid into the state treasury and shall be credited as follows:  (a) Two percent of the revenue received during each fiscal year, but not less than $1,000,000.00 shall be credited to the orphan well fund created in the orphan well fund act. However, whenever the unexpended balance of the orphan well fund exceeds $3,000,000.00, further revenues shall not be credited to the orphan well fund under this subdivision until the unexpended balance of the orphan well fund becomes less than $3,000,000.00.  (b) The remaining revenue received during each fiscal year that is not allocated pursuant to subdivision (a) shall be credited to the general fund of the state and shall be available for any purpose for which the general fund is made available by law.  (2) The revenue collected under subsection (1) in excess of $16,000,000.00, shall be deposited in the general fund and shall be allocated for the payment of credits for heating fuel costs provided under section 527a of Act No. 281 of the Public Acts of 1967, being section 206.527a of the Michigan Compiled Laws, for the fiscal year ending September 30, 1980 only. History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3617 ;-- Am. 1939, Act 124, Imd. Eff. May 23, 1939 ;-- Am. 1941, Act 301, Eff. Jan. 10, 1942 ;-- Am. 1947, Act 321, Imd. Eff. July 1, 1947 ;-- CL 1948, 205.314 ;-- Am. 1979, Act 198, Eff. Jan. 1, 1980 ;-- Am. 1994, Act 307, Eff. Oct. 1, 1994