reglab/housing_qa huggingface dataset:
MI Comp L § 207.1146 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1146 - Filing Date.

207.1146 Filing date. Sec. 146.  The filing date of a claim, application, or any other document filed with the department is the date the claim, application, or other document was postmarked by the United States postal service or the date actually received by the department, whichever is earlier. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1147 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1147 - Report on Dyed Diesel Fuel Reporting.

207.1147 Report on dyed diesel fuel reporting. Sec. 147.  Eighteen months after the effective date of this act, the department shall submit a report to the legislature on dyed diesel fuel reporting under this act. The report shall include recommendations as to whether reporting of dyed diesel fuel purchases and sales is needed, whether the lack of reporting has resulted in tax evasion, and any other information considered relevant by the department. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1148 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1148 - Rules.

207.1148 Rules. Sec. 148.  The department may promulgate rules under this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1149 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1149 - Tax Credit; Ineligibility.

207.1149 Tax credit; ineligibility. Sec. 149.  Except as provided in section 16, a licensee under this act or any other person is not entitled to a credit against the tax imposed by this act for tax the licensee or person has paid but that has not been collected from a purchaser of the motor fuel. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1153 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1153 - Alternative Fuel Dealer or Alternative Fuel Commercial User; License Required; Application; Fee; Licensing and Bonding Requirements.

207.1153 Alternative fuel dealer or alternative fuel commercial user; license required; application; fee; licensing and bonding requirements.Sec. 153.  (1) A person shall not act as an alternative fuel dealer or an alternative fuel commercial user unless the person is licensed under this act.  (2) To obtain a license as an alternative fuel dealer or an alternative fuel commercial user, an applicant shall file with the department an application upon a form or in a format prescribed by the department. The application shall include the name and address of the applicant and of each place of business to be operated by the applicant at which alternative fuel will be used and other information the department may reasonably require.  (3) At the time of applying for the license, an applicant for an alternative fuel dealer license shall pay to the department a license fee of $500.00.  (4) At the time of applying for the license, an applicant for an alternative fuel commercial user license shall pay to the department a license fee of $50.00.  (5) An applicant for a license or a licensee under this section is subject to the general licensing and bonding requirements of this act. History: 2000, Act 403, Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176, Eff. Jan. 1, 2017 Compiler's Notes: Enacting section 2 of Act 468 of 2014 provides:"Enacting section 2. This amendatory act does not take effect unless House Joint Resolution UU of the 97th Legislature becomes a part of the state constitution of 1963 as provided in section 1 of article XII of the state constitution of 1963."House Joint Resolution UU was presented to the electors as Proposal 15-1 at the May 5, 2015 special election. The proposal to amend the constitution was not approved by the voters and Act 468 of 2014 does not go into effect.
MI Comp L § 207.1161 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1161 - Outstanding Bonds Issued by Mackinac Bridge Authority; Payment of Principal, Interest, and Costs.

207.1161 Outstanding bonds issued by Mackinac bridge authority; payment of principal, interest, and costs. Sec. 161.  In January of each year, there is appropriated from the proceeds of the tax levied by this act up to $3,500,000.00, that shall be used to pay the principal, interest, and incidental costs for the outstanding bonds, previously issued by the Mackinac bridge authority. The unexpended amount shall lapse to the Michigan transportation fund at the end of each fiscal year. Upon retirement of all outstanding bonds and any refunding bonds hereafter issued, this appropriation shall cease. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1162 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1162 - Mackinac Bridge Tolls; Reduction.

207.1162 Mackinac bridge tolls; reduction. Sec. 162.  It is the intent of the legislature that the authority responsible for setting tolls for the Mackinac bridge will use the appropriation provided in section 161 to reduce the tolls to as near as possible to $1.50 per passenger car and pickup and a proportional reduction for all other classes of vehicles. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1163 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1163 - Mackinac Bridge Bond Indebtedness; Advances.

207.1163 Mackinac bridge bond indebtedness; advances. Sec. 163.  The appropriations made in section 161 shall be considered as advances in aid of reducing the bonded indebtedness of the Mackinac bridge. At such time as all principal and interest for all outstanding bonds, previously issued by the Mackinac bridge authority and, if the bonds are refunded in accordance with 1966 PA 13, MCL 254.361 to 254.372, all principal and interest on the refunding bonds has been paid, the authority responsible for setting tolls for the Mackinac bridge shall continue to charge tolls as are considered necessary by the authority to reimburse the Michigan transportation fund for all advances made pursuant to this act. At such time as reimbursement has been made for the sums advanced under this act and those sums advanced pursuant to section 7 of 1952 PA 214, MCL 254.317, the Mackinac bridge shall thereafter be maintained and operated as a free bridge. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1164 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1164 - East-West Interstate Route in Upper Peninsula; Matching Funds.

207.1164 East-west interstate route in Upper Peninsula; matching funds. Sec. 164.  Upon the designation by the federal government of an east-west interstate route in the Upper Peninsula, the legislature intends to extend the necessary funds to match federal funds available for such purposes. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1169 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1169 - Repeal of MCL 207.101 to 207.202.

207.1169 Repeal of MCL 207.101 to 207.202. Sec. 169.  1927 PA 150, MCL 207.101 to 207.202, is repealed. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1170 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1170 - Effective Date.

207.1170 Effective date. Sec. 170.  This act takes effect April 1, 2001. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 208.151 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 325 of 2006 - Business Tax Repeal (208.151 - 208.154)|Section 208.151 - Purpose.

208.151 Purpose.  1. Purpose  Sec. 1. The purpose of this initiated law is to:  (a) Repeal the single business tax on business activity in this state after December 31, 2007; and  (b) Encourage the legislature to adopt a tax that is less burdensome and less costly to employers, more equitable, and more conducive to job creation and investment. History: 2006, Act 325, Eff. Dec. 31, 2007 Compiler's Notes: This section was proposed by initiative petition pursuant to Const 1963, art 2, § 9. On August 9, 2006, the initiative petition was approved by an affirmative vote of the majority of the Senate and the House of Representatives, and filed with the Secretary of State.Enacting section 1 of Act 325 of 2006 provides:"Enacting section 1. The single business tax act, 1975 PA 228, MCL 208.1 to 208.145, is repealed effective for tax years that begin after December 31, 2007."
MI Comp L § 208.152 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 325 of 2006 - Business Tax Repeal (208.151 - 208.154)|Section 208.152 - Proration.

208.152 Proration.  2. Tax at Zero-Rate After Effective Date  Sec. 2. The department of treasury shall prorate the liability for the tax imposed under the single business tax act as necessary to impose the equivalent of a tax at the rate of zero on business activity after December 31, 2007. History: 2006, Act 325, Eff. Dec. 31, 2007 Compiler's Notes: This section was proposed by initiative petition pursuant to Const 1963, art 2, § 9. On August 9, 2006, the initiative petition was approved by an affirmative vote of the majority of the Senate and the House of Representatives, and filed with the Secretary of State.Enacting section 1 of Act 325 of 2006 provides:"Enacting section 1. The single business tax act, 1975 PA 228, MCL 208.1 to 208.145, is repealed effective for tax years that begin after December 31, 2007."
MI Comp L § 208.153 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 325 of 2006 - Business Tax Repeal (208.151 - 208.154)|Section 208.153 - Affirmation of Existing Tax Liabilities.

208.153 Affirmation of existing tax liabilities.  3. Affirmation of Existing Tax Liabilities  Sec. 3. Except as specifically provided, this initiated law shall not affect the administration, allocation, or apportionment of the tax; payments to counties; nor any appropriation. The obligation of taxpayers and the state for taxes levied or collected on business activity on or before December 31, 2007 is affirmed. History: 2006, Act 325, Eff. Dec. 31, 2007 Compiler's Notes: This section was proposed by initiative petition pursuant to Const 1963, art 2, § 9. On August 9, 2006, the initiative petition was approved by an affirmative vote of the majority of the Senate and the House of Representatives, and filed with the Secretary of State.Enacting section 1 of Act 325 of 2006 provides:"Enacting section 1. The single business tax act, 1975 PA 228, MCL 208.1 to 208.145, is repealed effective for tax years that begin after December 31, 2007."
MI Comp L § 208.154 (2021)
2021 Michigan Compiled Laws|Chapter 208 - Business Tax|Act 325 of 2006 - Business Tax Repeal (208.151 - 208.154)|Section 208.154 - Severability.

208.154 Severability.  4. Severability  Sec. 4. This act is declared to be severable. History: 2006, Act 325, Eff. Dec. 31, 2007 Compiler's Notes: This section was proposed by initiative petition pursuant to Const 1963, art 2, § 9. On August 9, 2006, the initiative petition was approved by an affirmative vote of the majority of the Senate and the House of Representatives, and filed with the Secretary of State.Enacting section 1 of Act 325 of 2006 provides:"Enacting section 1. The single business tax act, 1975 PA 228, MCL 208.1 to 208.145, is repealed effective for tax years that begin after December 31, 2007."
MI Comp L § 209.1 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 44 of 1911 - State Board of Equalization (209.1 - 209.9)|Section 209.1 - State Board of Equalization; Creation; Qualifications of Appointees, Term, Vacancies.

209.1 State board of equalization; creation; qualifications of appointees, term, vacancies. Sec. 1.  There is hereby created a state board of equalization to consist of the state tax commission and 4 members appointed by the governor, by and with the advice and consent of the senate. Five members constitute a quorum for all official business: Provided, however, That not more than 2 members of the said quorum shall be members of the state tax commission. One of the appointed members shall be a person having knowledge of rural property values and experience in the administration of property tax assessments in this state. One of the members shall be a person having experience in the valuation of urban property valuations and in the administration of property tax assessments in this state. One of the members shall have experience in the valuation of industrial and commercial property and in the administration of property tax assessments in this state. The other member shall be a person having knowledge of and experience in local government finance in this state. Within 60 days after the effective date of this 1962 amendatory act, the governor shall appoint the 4 members, 1 for a term of 4 years, 1 for a term of 3 years, 1 for a term of 2 years, and 1 for a term of 1 year. Their successors shall be appointed for terms of 4 years each. With the exception of the state tax commission, no appointed member of this board shall hold any other state office that has any power to appropriate or levy tax funds nor shall he have served as a member of the state tax commission for any period within 3 years prior to his appointment. Vacancies in the membership shall be filled in like manner for the unexpired term. The board shall exercise such powers and perform such duties as are herein prescribed. History: 1911, Act 44, Imd. Eff. Apr. 5, 1911 ;-- CL 1915, 160 ;-- Am. 1919, Act 330, Imd. Eff. May 13, 1919 ;-- CL 1929, 3696 ;-- CL 1948, 209.1 ;-- Am. 1957, Act 30, Imd. Eff. Apr. 26, 1957 ;-- Am. 1962, Act 194, Eff. Mar. 28, 1963 Popular Name: State Board of Equalization Act
MI Comp L § 209.2 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 44 of 1911 - State Board of Equalization (209.1 - 209.9)|Section 209.2 - State Board of Equalization; Annual Meeting; Purpose; Conducting Business at Public Meeting; Notice of Meeting.

209.2 State board of equalization; annual meeting; purpose; conducting business at public meeting; notice of meeting. Sec. 2.  (1) The state board of equalization shall meet annually in the city of Lansing on the second Monday in May for the purpose of equalizing the assessments on all taxable property in this state, except that property assessed under laws enacted pursuant to sections 4 and 5 of article 10 of the state constitution of 1963.  (2) The business which the state board of equalization may perform shall be conducted at a public meeting of the board held in compliance with Act No. 267 of the Public Acts of 1976, being sections 15.261 to 15.275 of the Michigan Compiled Laws. Public notice of the time, date, and place of the meeting shall be given in the manner required by Act No. 267 of the Public Acts of 1976.  History: 1911, Act 44, Imd. Eff. Apr. 5, 1911 ;-- CL 1915, 161 ;-- Am. 1919, Act 330, Imd. Eff. May 13, 1919 ;-- CL 1929, 3697 ;-- CL 1948, 209.2 ;-- Am. 1949, Act 287, Eff. Sept. 23, 1949 ;-- Am. 1955, Act 18, Imd. Eff. Mar. 29, 1955 ;-- Am. 1957, Act 30, Imd. Eff. Apr. 26, 1957 ;-- Am. 1977, Act 160, Imd. Eff. Nov. 8, 1977 Popular Name: State Board of Equalization Act
MI Comp L § 209.3 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 44 of 1911 - State Board of Equalization (209.1 - 209.9)|Section 209.3 - State Board of Equalization; Organization; Chairperson; Secretary; Keeping and Filing Record of Proceedings; Oath; Quorum; Availability of Certain Writings to Public.

209.3 State board of equalization; organization; chairperson; secretary; keeping and filing record of proceedings; oath; quorum; availability of certain writings to public. Sec. 3.  (1) The board shall organize by choosing a member as chairperson. The secretary of the state tax commission shall act as secretary and shall keep a record of all the proceedings of the board. The record, when certified by the chairperson and secretary, shall be filed in the office of the state treasurer within 5 days after adjournment of the board.  (2) The members constituting the board shall take and subscribe the constitutional oath of office. The oaths shall be filed and preserved with the proceedings of the board. Three members of the board shall constitute a quorum for the transaction of business.  (3) A writing prepared, owned, used, in the possession of, or retained by the state board of equalization in the performance of an official function shall be made available to the public in compliance with the freedom of information act, 1976 PA 442, MCL 15.231 to 15.246. History: 1911, Act 44, Imd. Eff. Apr. 5, 1911 ;-- CL 1915, 162 ;-- CL 1929, 3698 ;-- CL 1948, 209.3 ;-- Am. 1957, Act 30, Imd. Eff. Apr. 26, 1957 ;-- Am. 1977, Act 160, Imd. Eff. Nov. 8, 1977 ;-- Am. 2002, Act 154, Imd. Eff. Apr. 8, 2002 Popular Name: State Board of Equalization Act
MI Comp L § 209.4a (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 44 of 1911 - State Board of Equalization (209.1 - 209.9)|Section 209.4a - Equalized Valuation for 1992 to Equal 1991 Equalized Valuation; Adjustment.

209.4a Equalized valuation for 1992 to equal 1991 equalized valuation; adjustment. Sec. 4a.  Notwithstanding section 4, for 1992 the valuation as equalized for each separately equalized classification of property for each county that would otherwise have been determined under section 4 shall equal the 1991 valuation as equalized except as adjusted to reflect the changes to valuation as equalized allowed under section 10 of the general property tax act, Act No. 206 of the Public Acts of 1893, being section 211.10 of the Michigan Compiled Laws. History: Add. 1992, Act 32, Imd. Eff. Apr. 17, 1992 Popular Name: State Board of Equalization Act
MI Comp L § 209.6 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 44 of 1911 - State Board of Equalization (209.1 - 209.9)|Section 209.6 - State Tax Commission; Statement to State Board of Equalization.

209.6 State tax commission; statement to state board of equalization. Sec. 6.  It shall be the duty of the state tax commission to submit to the state board of equalization a statement showing the actual cash value of taxable real and personal property in each county in the state as ascertained and determined by its most recent examination of property values. The commission shall furnish such other information relative to property conditions and values as the state board of equalization may require, and shall assist in every possible way to bring about fair, equal and uniform valuations between the several counties in the state. History: 1911, Act 44, Imd. Eff. Apr. 5, 1911 ;-- CL 1915, 165 ;-- CL 1929, 3701 ;-- CL 1948, 209.6 ;-- Am. 1957, Act 30, Imd. Eff. Apr. 26, 1957 Popular Name: State Board of Equalization Act
MI Comp L § 209.7 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 44 of 1911 - State Board of Equalization (209.1 - 209.9)|Section 209.7 - State Board of Equalization; County Representation.

209.7 State board of equalization; county representation. Sec. 7.  Any county may be represented before said board of equalization by such person or persons as shall be appointed for that purpose by the board of supervisors. The date and time of appearance of any such representative shall be fixed by the state board of equalization upon written request of each county desiring to be heard by its duly appointed representative. History: 1911, Act 44, Imd. Eff. Apr. 5, 1911 ;-- CL 1915, 166 ;-- CL 1929, 3702 ;-- CL 1948, 209.7 ;-- Am. 1957, Act 30, Imd. Eff. Apr. 26, 1957 Popular Name: State Board of Equalization Act
MI Comp L § 209.8 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 44 of 1911 - State Board of Equalization (209.1 - 209.9)|Section 209.8 - State Board of Equalization; Compensation and Expenses of Appointed Members and Assistants; Copies of Proceedings.

209.8 State board of equalization; compensation and expenses of appointed members and assistants; copies of proceedings. Sec. 8.  Each appointed member of the board shall be entitled to $25.00 per day for each day of actual attendance at meetings of the board, and to his actual and necessary traveling and other expenses incurred in the performance of his official duties. The board may appoint such employees and assistants as shall be necessary for the proper exercise of the powers hereby granted. The compensation and expenses of the appointed members and assistants and employees shall be paid from appropriations made therefor by the legislature. The board shall determine the number of bound copies of the proceedings of the board as it deems necessary for the use of the state, the costs of which shall be paid from appropriations made therefor by the legislature. History: 1911, Act 44, Imd. Eff. Apr. 5, 1911 ;-- CL 1915, 167 ;-- CL 1929, 3703 ;-- CL 1948, 209.8 ;-- Am. 1957, Act 30, Imd. Eff. Apr. 26, 1957 Popular Name: State Board of Equalization Act
MI Comp L § 209.9 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 44 of 1911 - State Board of Equalization (209.1 - 209.9)|Section 209.9 - Repealed. 1957, Act 30, Imd. Eff. Apr. 26, 1957.

209.9 Repealed. 1957, Act 30, Imd. Eff. Apr. 26, 1957. Compiler's Notes: The repealed section made an appropriation from the general fund for publication of assessment board proceedings and required a tax sufficient to reimburse the general fund.Popular Name: State Board of Equalization Act
MI Comp L § 209.101 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 360 of 1927 - State Tax Commission (209.101 - 209.107)|Section 209.101 - State Tax Commission Created.

209.101 State tax commission created. Sec. 1.  There is hereby created a state tax commission which shall have and exercise such powers and perform such duties as are herein granted and enforced. History: 1927, Act 360, Eff. Sept. 5, 1927 ;-- CL 1929, 3710 ;-- CL 1948, 209.101
MI Comp L § 209.103 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 360 of 1927 - State Tax Commission (209.101 - 209.107)|Section 209.103 - State Tax Department Abolished; Transfer of Powers, Duties and Records.

209.103 State tax department abolished; transfer of powers, duties and records. Sec. 3.  The powers and duties now vested by law in the state tax department are hereby transferred to and vested in the state tax commission, and all records, files, books and papers of every nature pertaining to the functions of said state tax department shall be turned over to the state tax commission and shall be preserved as a part of the records and files of said commission. Upon the taking effect of this act, the state tax department shall be abolished and the powers and duties heretofore exercised and performed by said state tax department under authority of law shall hereafter be exercised and performed by the state tax commission. Whenever in any law of the state, reference is made to the state tax department whose powers and duties are thus transferred, such reference shall be deemed to be made to the state tax commission. History: 1927, Act 360, Eff. Sept. 5, 1927 ;-- CL 1929, 3712 ;-- CL 1948, 209.103