reglab/housing_qa huggingface dataset:
MI Comp L § 205.753 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-5 - Chapter 5 (205.751...205.755)|Section 205.753 - Tax Tribunal; Appeal From Final Order or Decision; Record.

205.753 Tax tribunal; appeal from final order or decision; record. Sec. 53.  (1) Subject to section 28 of article VI of the state constitution of 1963, and pursuant to section 102 of the administrative procedures act of 1969, Act No. 306 of the Public Acts of 1969, as amended, being section 24.302 of the Michigan Compiled Laws, and in accordance with the Michigan court rules, an appeal from the tribunal's decision shall be by right to the court of appeals. For purposes of the constitutional provision, the tribunal is the final agency for the administration of property tax laws.  (2) Appeal from the final order or decision of the tribunal may be taken by filing an appeal in accordance with the Michigan court rules after the entry of the order or decision appealed from or after denial of a motion for rehearing timely filed.  (3) An order, ruling, or decision before the final decision of the tribunal is not reviewable unless leave to appeal is granted by the court of appeals.  (4) A decision of the tribunal as to the assessment of real property is binding for the first year of assessment that is determined in the proceeding before the tribunal.  (5) On taking of appeal from the order or decision of the tribunal, the chief clerk of the tribunal shall prepare an official record of the proceeding that shall include the following:  (a) A list showing dates and docket entries of all documents and proceedings as shown by the file of the proceeding.  (b) All notices, pleadings, motions, and intermediate rulings.  (c) A transcript of the hearing before the tribunal along with exhibits presented.  (d) The decision, opinion, or order of the tribunal from which appeal is taken. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1989, Act 284, Imd. Eff. Dec. 26, 1989
MI Comp L § 205.755 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-5 - Chapter 5 (205.751...205.755)|Section 205.755 - Correction of Rolls; Collection or Refund of Tax; Commencement of Time Periods.

205.755 Correction of rolls; collection or refund of tax; commencement of time periods. Sec. 55.  (1) Within 20 days after entry of the order, the officers charged with keeping the rolls on which the affected assessment and tax are spread shall correct the rolls and the officer charged with collecting or refunding to the affected tax shall thereafter collect or refund it, in accordance with the order.  (2) When an appeal is taken, the time periods within which action would otherwise be taken pursuant to subsection (1) shall commence running upon entry of the final order on appeal. History: 1973, Act 186, Eff. July 1, 1974
MI Comp L § 205.761 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-6 - Chapter 6 (205.761...205.766)|Section 205.761 - Residential Property and Small Claims Division; Creation; Composition; Duties of Hearing Officers and Referees; Authority to Contract With Other Persons or Referees; Consideration of Proposed Decision.

205.761 Residential property and small claims division; creation; composition; duties of hearing officers and referees; authority to contract with other persons or referees; consideration of proposed decision.Sec. 61.  (1) A residential property and small claims division of the tribunal is created and consists of 1 or more members of the tribunal appointed and serving pursuant to this act and those hearing officers and referees appointed by the tribunal who shall hear and decide proceedings before the residential property and small claims division.  (2) The tribunal may contract with qualified persons other than tribunal employees to act as referees to hear and decide proceedings before the residential property and small claims division.  (3) In matters before the residential property and small claims division, a proposed decision of a hearing officer or referee shall be considered and decided by 1 or more members of the tribunal. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1992, Act 172, Imd. Eff. July 21, 1992 ;-- Am. 2008, Act 126, Imd. Eff. May 9, 2008
MI Comp L § 205.762a (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-6 - Chapter 6 (205.761...205.766)|Section 205.762a - Appeal of Final Determination of Claim for Exemption of Principal Residence or Qualified Agricultural Property; Jurisdiction; Filing.

205.762a Appeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing. Sec. 62a.  (1) The residential property and small claims division created under section 61 has exclusive jurisdiction over an appeal of a final determination of a claim for exemption of a principal residence by the department of treasury or of qualified agricultural property under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, from taxes levied under section 1211 of the revised school code, 1976 PA 451, MCL 380.1211.  (2) An appeal of a final determination of a claim for exemption of a principal residence under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, shall be filed not later than 35 days after the department of treasury determines a claim for exemption. An appeal is considered filed if it is postmarked by first-class mail or delivered in person within 35 days after the department of treasury denies a claim for exemption.  (3) An appeal of a final determination of a claim for exemption of qualified agricultural property under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, shall be filed not later than 30 days after the July or December board of review determines a claim for exemption. An appeal is considered filed if it is postmarked by first-class mail or delivered in person within 30 days after the July or December board of review denies a claim for exemption. History: Add. 1994, Act 254, Imd. Eff. July 5, 1994 ;-- Am. 2003, Act 131, Eff. Jan. 1, 2004
MI Comp L § 205.763 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-6 - Chapter 6 (205.761...205.766)|Section 205.763 - Appearances.

205.763 Appearances. Sec. 63.  A person or legal entity may appear before the division in his own behalf, or may be represented by an attorney or by such other person as the appellant may choose. History: 1973, Act 186, Eff. July 1, 1974
MI Comp L § 205.764 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-6 - Chapter 6 (205.761...205.766)|Section 205.764 - Referral of Proceedings; Transfer of Matter for Hearing and Decision; Fees, Costs, and Expenses.

205.764 Referral of proceedings; transfer of matter for hearing and decision; fees, costs, and expenses. Sec. 64.  (1) With the permission of the petitioner-appellant, the division or the chairperson may refer a proceeding to the tribunal for its decision.  (2) A party or an intervening party may request a transfer of a matter to the tribunal for hearing and decision. If the request is granted the party requesting the transfer shall pay:  (a) The fees and costs related to the transfer.  (b) The reasonable expenses incurred by the other parties incidental to the transfer from the division.  (c) Costs resulting from subsequent appeals if the other party prevails. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981
MI Comp L § 205.765 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-6 - Chapter 6 (205.761...205.766)|Section 205.765 - Decision as Precedent; Designation.

205.765 Decision as precedent; designation. Sec. 65.  A decision of the division is not a precedent unless so designated by the tribunal. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981
MI Comp L § 205.766 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-6 - Chapter 6 (205.761...205.766)|Section 205.766 - Repealed. 2008, Act 129, Imd. Eff. May 9, 2008.

205.766 Repealed. 2008, Act 129, Imd. Eff. May 9, 2008. Compiler's Notes: The repealed section pertained to evening hearing of the tax tribunal.
MI Comp L § 205.771 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-7 - Chapter 7 (205.771...205.779)|Section 205.771 - Provisions Applicable to Matters Pending on Effective Date of Act.

205.771 Provisions applicable to matters pending on effective date of act. Sec. 71.  The following subdivisions are applicable to a matter subject to the tribunal's jurisdiction, but which is pending on the effective date of this act before any forum, described in section 41:  (a) A matter which has not been heard on or before August 31, 1974, is transferred to the tribunal on September 1, 1974.  (b) A matter which has been heard on or before August 31, 1974, but which has not been decided on or before September 30, 1974, is transferred to the tribunal on October 1, 1974.  (c) Where a matter is transferred pursuant to subdivisions (a) or (b), the forum shall transfer to the tribunal, within 30 days after the date of transfer of the matter, all relevant books, records, documents, files, transcripts, funds, deposits, and securities.  (d) Where a matter is transferred pursuant to subdivisions (a) or (b), the forum shall notify, by certified mail, return receipt requested, not later than the date of transfer, the parties to such matter of the transfer, and of the fees required by section 49.  (e) Where a matter is transferred pursuant to subdivisions (a) or (b), the moving party shall pay not later than 30 days after the date of transfer, the filing fee and other fees required by section 49. In default of the payment, or on request of the moving party made before the expiration of the 30 days, the tribunal may dismiss the matter with prejudice.  (f) On the basis of prior proceedings and such supplemental proceedings as it deems necessary, the tribunal shall decide all matters transferred pursuant to subdivisions (a) or (b) as if they had been originally commenced before the tribunal. The tribunal may, in its discretion, waive any defects in pleadings or procedure occurring prior to July 1, 1974, that are not jurisdictional in nature. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976
MI Comp L § 205.772 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-7 - Chapter 7 (205.771...205.779)|Section 205.772 - Transfer of Books, Records, Documents, Files, Transcripts, Funds, Deposits, and Securities.

205.772 Transfer of books, records, documents, files, transcripts, funds, deposits, and securities. Sec. 72.  When a matter is decided by a forum described in section 41, and when, after the effective date of this act, the decision is appealed, the forum shall transfer to the tribunal within 30 days after the date of the filing of the notice of appeal, all relevant books, records, documents, files, transcripts, funds, deposits, and securities. History: 1973, Act 186, Eff. July 1, 1974
MI Comp L § 205.773 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-7 - Chapter 7 (205.771...205.779)|Section 205.773 - Remands.

205.773 Remands. Sec. 73.  When a matter is decided by a forum described in section 41 and the decision is appealed, and when, after the effective date of this act, the matter is remanded, the remand shall be to the tribunal for such action as the appellate court may direct. History: 1973, Act 186, Eff. July 1, 1974
MI Comp L § 205.774 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-7 - Chapter 7 (205.771...205.779)|Section 205.774 - Right to Sue Agency for Refund Abolished; Payments Under Protest Not Required.

205.774 Right to sue agency for refund abolished; payments under protest not required. Sec. 74.  The right to sue any agency for refund of any taxes other than by proceedings before the tribunal is abolished as of September 30, 1974. If a tax paid to an agency is erroneous or unlawful, it shall not be requisite that the payment be made under protest in order to invoke a right to refund by proceedings before the tribunal. History: 1973, Act 186, Eff. July 1, 1974
MI Comp L § 208.1101 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)|36-2007-1 - Chapter 1 (208.1101...208.1117)|Section 208.1101 - Short Title; Legislative Intent.

 ***** 208.1101 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1101 Short title; legislative intent.Sec. 101.  (1) This act shall be known and may be cited as the "Michigan business tax act".  (2) It is the intent of the legislature that the tax levied under this act and the various credits available under this act will serve to improve the economic condition of this state, foster continued and diverse economic growth in this state, and enable this state to compete fairly and effectively in the world marketplace for economic development opportunities that will provide for and protect the health, safety, and welfare of the citizens of this state, now and in the future. History: 2007, Act 36, Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any carryforward from that certificated credit has been claimed."Popular Name: MBT
MI Comp L § 208.1103 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)|36-2007-1 - Chapter 1 (208.1101...208.1117)|Section 208.1103 - Terms; Meanings and References.

 ***** 208.1103 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1103 Terms; meanings and references.Sec. 103.  A term used in this act and not defined differently shall have the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes in effect for the tax year unless a different meaning is clearly required. A reference in this act to the internal revenue code includes other provisions of the laws of the United States relating to federal income taxes. History: 2007, Act 36, Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any carryforward from that certificated credit has been claimed."Popular Name: MBT
MI Comp L § 208.1109 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)|36-2007-1 - Chapter 1 (208.1101...208.1117)|Section 208.1109 - Definitions; E and F.

 ***** 208.1109 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1109 Definitions; E and F.Sec. 109.  (1) "Employee" means an employee as defined in section 3401(c) of the internal revenue code. A person from whom an employer is required to withhold for federal income tax purposes is prima facie considered an employee.  (2) "Employer" means an employer as defined in section 3401(d) of the internal revenue code. A person required to withhold for federal income tax purposes is prima facie considered an employer.  (3) "Federal taxable income" means taxable income as defined in section 63 of the internal revenue code, except that federal taxable income shall be calculated as if section 168(k) and section 199 of the internal revenue code were not in effect.  (4) "Financial institution" means that term as defined under chapter 2B.  (5) "Foreign operating entity" means a United States person that satisfies each of the following:  (a) Would otherwise be a part of a unitary business group that has at least 1 person included in the unitary business group that is taxable in this state.  (b) Has substantial operations outside the United States, the District of Columbia, any territory or possession of the United States except for the commonwealth of Puerto Rico, or a political subdivision of any of the foregoing.  (c) At least 80% of its income is active foreign business income as defined in section 861(c)(1)(B) of the internal revenue code. History: 2007, Act 36, Eff. Jan. 1, 2008 ;-- Am. 2008, Act 434, Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 434 of 2008 provides:"Enacting section 1. This amendatory act is retroactive and is effective January 1, 2008."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any carryforward from that certificated credit has been claimed."Popular Name: MBT
MI Comp L § 208.1115 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)|36-2007-1 - Chapter 1 (208.1101...208.1117)|Section 208.1115 - Definitions; "S".

 ***** 208.1115 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1115 Definitions; "S".Sec. 115.  (1) "Sale" or "sales" means, except as provided in subdivision (e), the amounts received by the taxpayer as consideration from the following:  (a) The transfer of title to, or possession of, property that is stock in trade or other property of a kind that would properly be included in the inventory of the taxpayer if on hand at the close of the tax period or property held by the taxpayer primarily for sale to customers in the ordinary course of the taxpayer's trade or business. For intangible property, the amounts received shall be limited to any gain received from the disposition of that property.  (b) The performance of services that constitute business activities.  (c) The rental, lease, licensing, or use of tangible or intangible property, including interest, that constitutes business activity.  (d) Any combination of business activities described in subdivisions (a), (b), and (c).  (e) For taxpayers not engaged in any other business activities, sales include interest, dividends, and other income from investment assets and activities and from trading assets and activities.  (2) "Shareholder" means a person who owns outstanding stock in a business or is a member of a business entity that files as a corporation for federal income tax purposes. An individual is considered as the owner of the stock owned, directly or indirectly, by or for family members as defined by section 318(a)(1) of the internal revenue code.  (3) "State" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country, or a political subdivision of any of the foregoing.  (4) "Subchapter S corporation" means a corporation electing taxation under subchapter S or chapter 1 of subtitle A of the internal revenue code, sections 1361 to 1379 of the internal revenue code. History: 2007, Act 36, Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any carryforward from that certificated credit has been claimed."Popular Name: MBT
MI Comp L § 208.1200 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)|36-2007-2 - Chapter 2 (208.1200...208.1207)|Section 208.1200 - Taxpayer; Nexus to State; "Actively Solicits" and "Physical Presence" Defined.

 ***** 208.1200 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 ***** 208.1200 Taxpayer; nexus to state; "actively solicits" and "physical presence" defined.Sec. 200.  (1) Except as otherwise provided in this act or under subsection (2), a taxpayer has substantial nexus in this state and is subject to the tax imposed under this act if the taxpayer has a physical presence in this state for a period of more than 1 day during the tax year or if the taxpayer actively solicits sales in this state and has gross receipts of $350,000.00 or more sourced to this state.  (2) For purposes of this section, "actively solicits" shall be defined by the department through written guidance that shall be applied prospectively.  (3) As used in this section, "physical presence" means any activity conducted by the taxpayer or on behalf of the taxpayer by the taxpayer's employee, agent, or independent contractor acting in a representative capacity. Physical presence does not include the activities of professionals providing services in a professional capacity or other service providers if the activity is not significantly associated with the taxpayer's ability to establish and maintain a market in this state. History: 2007, Act 36, Eff. Jan. 1, 2008 Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any carryforward from that certificated credit has been claimed."Popular Name: MBT