reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 259 of 2018 - Kiwanis Fund Act (206.1061 - 206.1071) › Section 206.1065 - Kiwanis Fund; Creation; Purpose; Amounts Credited Under MCL 206.435; Investments.

206.1065 Kiwanis fund; creation; purpose; amounts credited under MCL 206.435; investments.
Sec. 5.
(1) The Kiwanis fund is created in the department to provide funds for donation to any Kiwanis club or organization located in this state to improve the world by making lasting differences in the lives of children.
(2) The state treasurer shall credit to the fund all amounts appropriated for this purpose under section 435 of the income tax act of 1967, 1967 PA 281, MCL 206.435.
(3) The fund shall consist of the money credited to the fund pursuant to section 435 of the income tax act of 1967, 1967 PA 281, MCL 206.435, any interest and earnings accruing from the saving and investment of that money, and other appropriations, money, or other things of value received by the fund.
(4) The state treasurer shall direct the investment of the fund.
History:
2018, Act 259, Imd. Eff. June 28, 2018
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 259 of 2018 - Kiwanis Fund Act (206.1061 - 206.1071) › Section 206.1067 - Interest, Earnings, and Gifts; Expenditures.

206.1067 Interest, earnings, and gifts; expenditures.
Sec. 7.
(1) The money, interest, and earnings of the fund shall be expended solely for the purposes described in this act.
(2) Money granted or received as a gift or donation to the fund is available for distribution upon appropriation to each county from which a contribution, gift, or donation was received.
History:
2018, Act 259, Imd. Eff. June 28, 2018
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 259 of 2018 - Kiwanis Fund Act (206.1061 - 206.1071) › Section 206.1069 - Use of Money as Matching Funds for Federal Grant.

206.1069 Use of money as matching funds for federal grant.
Sec. 9.
Money from the fund may be used as matching funds for a federal grant if those funds are to be used for the purposes described under section 5.
History:
2018, Act 259, Imd. Eff. June 28, 2018
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 259 of 2018 - Kiwanis Fund Act (206.1061 - 206.1071) › Section 206.1071 - Appropriations; Money Remaining in Fund at Close of Year.

206.1071 Appropriations; money remaining in fund at close of year.
Sec. 11.
The money in the fund that is available for distribution shall be appropriated each year. Money in the fund at the close of the year shall remain in the fund and shall not lapse to the general fund.
History:
2018, Act 259, Imd. Eff. June 28, 2018
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 257 of 2018 - Michigan World War II Legacy Memorial Fund Act (206.1081 - 206.1089) › Section 206.1081 - Short Title.

206.1081 Short title.
Sec. 1.
This act shall be known and may be cited as the "Michigan World War II Legacy Memorial fund act".
History:
2018, Act 257, Imd. Eff. June 28, 2018
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 257 of 2018 - Michigan World War II Legacy Memorial Fund Act (206.1081 - 206.1089) › Section 206.1083 - Definitions.

206.1083 Definitions.
Sec. 3.
As used in this act:
(a) "Department" means the department of treasury.
(b) "Fund" means the Michigan World War II Legacy Memorial fund created in section 5.
History:
2018, Act 257, Imd. Eff. June 28, 2018
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 257 of 2018 - Michigan World War II Legacy Memorial Fund Act (206.1081 - 206.1089) › Section 206.1085 - Michigan World War II Legacy Memorial Fund; Creation; Purpose; Administrator; Amounts Credited Under MCL 206.435; Investments; Money Remaining at Close of Year.

206.1085 Michigan World War II Legacy Memorial fund; creation; purpose; administrator; amounts credited under MCL 206.435; investments; money remaining at close of year.
Sec. 5.
(1) The Michigan World War II Legacy Memorial fund is created in the department to provide funds for donation to the Michigan World War II Legacy Memorial organization to assist in honoring Michigan residents who served in the armed forces and on the home front during World War II and building Michigan's official tribute to these heroes. The department shall be the administrator of the fund for auditing purposes.
(2) The state treasurer shall credit to the fund all amounts appropriated for this purpose under section 435 of the income tax act of 1967, 1967 PA 281, MCL 206.435, and money from any other source for deposit into the fund.
(3) The state treasurer shall direct the investment of the fund. The fund shall consist of the money credited to the fund pursuant to section 435 of the income tax act of 1967, 1967 PA 281, MCL 206.435, any interest and earnings accruing from the saving and investment of that money, and money from any other source.
(4) Money in the fund at the close of the year shall remain in the fund and shall not lapse to the general fund.
History:
2018, Act 257, Imd. Eff. June 28, 2018
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 257 of 2018 - Michigan World War II Legacy Memorial Fund Act (206.1081 - 206.1089) › Section 206.1087 - Interest and Earnings.

206.1087 Interest and earnings.
Sec. 7.
The money, interest, and earnings of the fund shall be expended solely for donation to the Michigan World War II Legacy Memorial organization.
History:
2018, Act 257, Imd. Eff. June 28, 2018
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 257 of 2018 - Michigan World War II Legacy Memorial Fund Act (206.1081 - 206.1089) › Section 206.1089 - Appropriation.

206.1089 Appropriation.
Sec. 9.
The money in the fund that is available for distribution shall be appropriated each year. Money granted or received as a gift or donation to the fund is available for distribution upon appropriation.
History:
2018, Act 257, Imd. Eff. June 28, 2018
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.1 - State Board of Assessors; Secretary, Duties; Assistants.

207.1 State board of assessors; secretary, duties; assistants.
Sec. 1.
The board of state tax commissioners, created under the laws of this state, together with the governor, shall ex officio, constitute a state board of assessors, 1 of whom shall be elected chairman of said board. The secretary of the board of state tax commissioners shall be ex officio secretary of the state board of assessors without extra compensation, and shall keep a record of all its proceedings in addition to such other duties as may be required of him by said board, and shall devote his whole time to the duties of his office. In addition to the secretary, said board may employ such other clerical assistance as may be necessary and required to perform the duties imposed upon it by this act.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4213 ;-- CL 1929, 3552 ;-- CL 1948, 207.1
Former Law:
See Act 168 of 1881; Act 152 of 1883; Act 19 of 1899; and Act 173 of 1901.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.2 - State Board of Assessors; Compensation for Clerical Assistance, Expenses.

207.2 State board of assessors; compensation for clerical assistance, expenses.
Sec. 2.
Provided, That the compensation paid for such clerical assistance shall be as appropriated by the legislature. All other necessary expenses incurred in carrying out the provisions of this act, shall be allowed by the board of state auditors upon proper vouchers approved by the chairman and secretary of the board of the state tax commissioners, and paid by the state treasurer out of the general fund.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4214 ;-- CL 1929, 3553 ;-- Am. 1933, Act 29, Imd. Eff. Mar. 14, 1933 ;-- CL 1948, 207.2
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.3 - Access to Public Records; Subpoena, Fees; Examination of Witnesses and Accounts; Refusal, Penalty.

207.3 Access to public records; subpoena, fees; examination of witnesses and accounts; refusal, penalty.
Sec. 3.
Said board shall have access to all books, papers, documents, statements and accounts, on file or of record in any of the departments of state, subject to the rules and regulations of the respective departments relative to the care of public records. It shall have like access to all books, papers, documents, statements and accounts, on file or of record in counties, townships and municipalities. It shall have the right to subpoena witnesses, upon a subpoena signed by the chairman of said board and attested by the secretary thereof, delivered to such witnesses, which subpoenas may be served by any person authorized to serve subpoenas from courts of record in this state, and the attendance of witnesses may be compelled by attachment, to be issued by any circuit court in this state, upon proper showing that such witness has been properly subpoenaed, and has refused to obey such subpoena. The person appearing in response to such subpoena shall receive like compensation as is allowed by the statutes of this state to witnesses in the circuit court, to be allowed by the board of state auditors upon the presentation of a copy of such subpoena, with the number of days' service and mileage endorsed thereon and approved by a member of said board of assessors, or the secretary thereof. The person serving such subpoena shall receive the same compensation now allowed to sheriffs or other officers for serving subpoenas. Said board shall have power to examine witnesses under oath, said oath to be administered by any member of the board, or by the secretary thereof. It shall have the right to inspect and examine the books, papers or accounts of any corporation, firm or individual owning property to be assessed by said board, and if such corporation, firm or individual refuse to permit said inspection and examination, or neglect or fail to appear before said board in response to its subpoena, said corporation, firm or individual shall, for each such refusal, neglect or failure, forfeit the sum of 500 dollars to the state, the sum so forfeited to be recovered in a proper action brought in the name of the people of the state of Michigan, in any court of competent jurisdiction.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4215 ;-- CL 1929, 3554 ;-- CL 1948, 207.3
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.4 - Annual Assessment of Property of Certain Rail Transportation, Telephone, and Telegraph Companies; Reports.

207.4 Annual assessment of property of certain rail transportation, telephone, and telegraph companies; reports.
Sec. 4.
(1) The state board of assessors shall annually determine the true cash value and taxable value of property having a situs in this state of all of the following:
(a) Railroad companies.
(b) Union station and depot companies.
(c) Telegraph companies.
(d) Telephone companies.
(e) Sleeping car companies.
(f) Express companies.
(g) Car loaning companies.
(h) Stock car companies.
(i) Refrigerator car companies.
(j) Fast freight line companies.
(k) All other companies owning, leasing, running, or operating any freight, stock, refrigerator, or any other cars not the exclusive property of a railroad company paying taxes on its rolling stock under this act, over or on the line or lines of any railroad in this state.
(2) For tax years that begin after December 31, 2005, the state board of assessors shall annually determine the true cash value and taxable value of property having a situs in this state of telegraph companies and telephone companies in the same manners as property assessed under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157.
(3) The property of a telegraph and telephone company with gross receipts within this state for a year ending December 31 of not more than $1,000.00 is exempt from taxation under this act.
(4) All telegraph and telephone companies doing business in this state shall make the report required under section 6.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4216 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3555 ;-- CL 1948, 207.4 ;-- Am. 1956, Act 203, Eff. Aug. 11, 1956 ;-- Am. 1995, Act 257, Imd. Eff. Jan. 5, 1996 ;-- Am. 2002, Act 610, Imd. Eff. Dec. 20, 2002
Compiler's Notes:
Section 2 of Act No. 257 of 1995 provides:“This amendatory act shall take effect December 30, 1995. This amendatory act is intended to clarify that the taxable basis of property subject to tax under this act, including intangible property, is also subject to the limitations on taxable value provided in section 3, article IX, of the Michigan Constitution of 1963. This act is not intended to exempt any particular type of property.”
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.5a - Exemption of Materials and Supplies.

207.5a Exemption of materials and supplies.
Sec. 5a.
Materials and supplies, including repair parts and fuel of a company, corporation, copartnership, association, or person filing the sworn statement of property required by this act are exempt from taxation under this act.
History:
Add. 1975, Act 235, Imd. Eff. Aug. 27, 1975
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.5b - Taxable Value; Determination.

207.5b Taxable value; determination.
Sec. 5b.
(1) As used in this act, "taxable value" is that value determined in the same manner taxable value is determined under section 27a of the general property tax act, Act No. 206 of the Public Acts of 1893, being section 211.27a of the Michigan Compiled Laws.
(2) All property of a company subject to taxation under this act shall be considered 1 parcel in determining the taxable value of that company's property.
History:
Add. 1995, Act 257, Imd. Eff. Jan. 5, 1996
Compiler's Notes:
Section 2 of Act No. 257 of 1995 provides:“This amendatory act shall take effect December 30, 1995. This amendatory act is intended to clarify that the taxable basis of property subject to tax under this act, including intangible property, is also subject to the limitations on taxable value provided in section 3, article IX, of the Michigan Constitution of 1963. This act is not intended to exempt any particular type of property.”
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.6 - Company's Annual Statement; Contents, Time.

207.6 Company's annual statement; contents, time.
Sec. 6.
The several corporations, persons, copartnerships, companies and associations whose property is subject to assessment and taxation under the provisions of this act, and whose annual gross receipts exceed $1,000,000.00 shall annually between the first day of January and the thirty-first day of March in each year, and the several corporations, persons, copartnerships, companies and associations whose property is subject to assessment and taxation under the provisions of this act, and whose annual gross receipts do not exceed $1,000,000.00, shall annually between the first day of January and the fifteenth day of March in each year, under oath of the president, secretary, superintendent, or chief officer of such corporation, company or association, or of the person or persons owning such property, make and file with the state board of assessors an annual report, in such form as said board may provide, upon blanks to be furnished by said board setting forth specifically upon blanks so furnished by the board the information prescribed by said board to enable them to make the assessment required in this act.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4218 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3557 ;-- CL 1948, 207.6 ;-- Am. 1956, Act 203, Eff. Aug. 11, 1956
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.7 - Sleeping Car Company Defined; Annual Statement, Contents, Time.

207.7 Sleeping car company defined; annual statement, contents, time.
Sec. 7.
Every joint stock association, company, copartnership or association incorporated or acting under the laws of this or any other state, or of any foreign nation, and conveying to, from, through, in or across this state, or any part thereof, passengers or travelers, in palace cars, drawing room cars, sleeping cars or tourist cars, under any contract, express or implied with any railroad company, or the managers, lessees, agents or receivers thereof, shall be deemed and held to be a sleeping car company for the purposes of this act; and every such sleeping car company doing business in this state, shall annually between the first day of January and the thirty-first day of March, make out and deliver to the state board of assessors, a statement, verified by the oath of the officer or agent of such company making such statement, with reference to the thirty-first day of December next preceding, setting forth the information prescribed by the board to enable them to make the assessment required in this act.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4219 ;-- Am. 1917, Act 339, Eff. Aug. 10, 1917 ;-- CL 1929, 3558 ;-- CL 1948, 207.7 ;-- Am. 1956, Act 203, Eff. Aug. 11, 1956
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.8 - Blanks Furnished; Other Reports; Board, Self-Information; Penalty, Exception.

207.8 Blanks furnished; other reports; board, self-information; penalty, exception.
Sec. 8.
Blanks for making the statements provided for in section 6 and 7 shall be furnished to such companies on making application to said board: Provided, That the reports hereby provided for shall not in any way relieve any of said companies from making the reports now required to be made to other state officers. In case any company fails or refuses to make the statement required by this act, or refuses to furnish any information requested, the board shall inform itself as best it may on the matters necessary to be known, in order to discharge its duties with respect to the assessment of the property of such companies. Any company which shall refuse or neglect to make the report required by this act or any part thereof, within the time specified, shall be subject to a penalty of 500 dollars for each day of the continuance of such neglect or refusal to file said report, to be recovered in a proper action brought in the name of the people of the state of Michigan in any court of competent jurisdiction: Provided, That when any company shall show to the satisfaction of said board that it cannot furnish any of the information requested, said board may excuse said company from furnishing such information.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4220 ;-- CL 1929, 3559 ;-- CL 1948, 207.8
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.10 - Assessment Roll; Description; Form; Cash and Taxable Valuations; Placement on Roll.

207.10 Assessment roll; description; form; cash and taxable valuations; placement on roll.
Sec. 10.
On the assessment roll, after the name of each of the companies assessed, the state board of assessors shall place a general description of the property of each company, which includes all of the property of each company liable to taxation under this act. In the case of railroad, union station, and depot companies, the general description may be "Real estate, rolling stock, right-of-way and appurtenances, and all other property used in carrying on the corporate business and subject to taxation by a state board of assessors.". In the case of telegraph and telephone companies, the general description may be "Real estate, exchanges, switchboards, conduits, telegraph and telephone poles, and lines, and other appurtenances, and all other property used in carrying on the business of said company, and subject to taxation by a state board of assessors.". In the case of car loaning, stock car, refrigerator and fast freight line, and other car companies, and other companies, owning, leasing, running, or operating any cars subject to taxation under this act, the general description may be "Cars subject to taxation by a state board of assessors.". In the case of express companies and sleeping car companies, the general description may be "Property subject to taxation by a state board of assessors.". In a column opposite the name of each company assessed shall be extended the true cash value and taxable value of the property assessed.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4222 ;-- CL 1929, 3561 ;-- CL 1948, 207.10 ;-- Am. 1995, Act 257, Imd. Eff. Jan. 5, 1996
Compiler's Notes:
Section 2 of Act No. 257 of 1995 provides:“This amendatory act shall take effect December 30, 1995. This amendatory act is intended to clarify that the taxable basis of property subject to tax under this act, including intangible property, is also subject to the limitations on taxable value provided in section 3, article IX, of the Michigan Constitution of 1963. This act is not intended to exempt any particular type of property.”
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.13a - Tax Credit; “Eligible Company,”“eligible Expenses,”“qualified Rolling Stock,” Defined.

207.13a Tax credit; “eligible company,”“eligible expenses,”“qualified rolling stock,” defined.
Sec. 13a.
(1) Subject to subsection (2), an eligible company is allowed a credit against the tax imposed under this act for the tax year equal to the amount of eligible expenses incurred during the calendar year immediately preceding the tax year for which the credit under this subsection is claimed.
(2) The sum of the credits under subsection (1) and section 13(2) shall not exceed an eligible company's liability for the tax levied under this act in the tax year in which the credit is claimed.
(3) An eligible company may apply for the credit under subsection (1) by submitting to the state board of assessors an application in the form prescribed by the state board of assessors.
(4) If the board determines that for any eligible company the sum of the credits provided in this section and in section 13(2) equals the eligible company's liability for the tax levied under this act before application of the credits, the board may waive the application requirement in subsection (3) and the reports and statements required under sections 6, 7, 8, and 13. A waiver under this subsection does not affect the board's powers under section 3.
(5) As used in this section:
(a) "Eligible company" means railroad companies, union station and depot companies, sleeping car companies, express companies, car loaning companies, stock car companies, refrigerator car companies, fast freight line companies, and all other companies owning, leasing, running, or operating any freight, stock, refrigerator, or any other cars not the exclusive property of a railroad company paying taxes upon its rolling stock under this act, over or upon the line or lines of any railroad in this state.
(b) "Eligible expenses" means 1 or more of the following:
(i) Expenses incurred in this state to maintain or improve an eligible company's qualified rolling stock.
(ii) Seventy-five percent of the expenses incurred in this state for maintenance or improvement of rights-of-way, including those items, except depreciation, in the official maintenance-of-way and capital track accounts of the eligible company.
(c) "Qualified rolling stock" means any freight, stock, refrigerator, or other railcars subject to the tax levied under this act.
History:
Add. 2000, Act 341, Imd. Eff. Dec. 27, 2000
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.15 - Payment of Tax Under Protest; Suit Against State; Unlawful Taxes; Disposition of Recovered Taxes.

207.15 Payment of tax under protest; suit against state; unlawful taxes; disposition of recovered taxes.
Sec. 15.
A person upon whom any tax is levied under the provisions of this act may pay such tax under protest, specifying at the time, in a writing signed by him, the reasons for the protest. The person paying under protest may sue the state in the court of claims within 30 days for the amount protested, and recover if the tax is shown to be unlawful for the reason specified in the protest. Taxes levied under the provisions of this act are unlawful if the average rate has not been ascertained and determined according to law, or if valuation of property was based upon fraud, error of law or the adoption of wrong principles. Any tax recovered may be refunded or applied upon future taxes payable under this act.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4227 ;-- CL 1929, 3566 ;-- CL 1948, 207.15 ;-- Am. 1966, Act 208, Imd. Eff. July 11, 1966
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.16 - Irregularities Not Authorizing Court Intervention.

207.16 Irregularities not authorizing court intervention.
Sec. 16.
No tax assessed upon any property and no average rate determined by said state board of assessors as hereinbefore required, shall be held invalid by any court of this state on account of any irregularity in any assessment, or on account of any assessment or tax roll not having been made or proceeding had within the time required by law, or on account of the property having been assessed without the name of the owner, or in the name of any corporation or person other than the owner, or on account of any other irregularity, informality or omission, if the method and manner of ascertaining and determining the average rate of taxation on property in this state is in accordance with the constitution and statutes of this state.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4228 ;-- CL 1929, 3567 ;-- CL 1948, 207.16
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.17 - Taxes on Public Utilities, Payment Into General Fund.

207.17 Taxes on public utilities, payment into general fund.
Sec. 17.
All taxes collected under this act shall be paid into the state treasury to the credit of the general fund.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4229 ;-- CL 1929, 3568 ;-- CL 1948, 207.17 ;-- Am. 1964, Act 90, Eff. July 1, 1964
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.18 - Collection of Specific Taxes Prior to 1909.

207.18 Collection of specific taxes prior to 1909.
Sec. 18.
Nothing herein contained shall be deemed a waiver or affect the collection of the specific taxes required to be paid by the companies hereby affected, on the first day of July in the year 1909, and previous years, under the general laws upon the property or business of such companies within this state. The existing laws providing for the collection of such specific taxes shall be continued in force until the collection and payment of all taxes levied thereunder for the year 1909 and previous years.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4230 ;-- CL 1929, 3569 ;-- CL 1948, 207.18
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.19 - Certain Acts as Misdemeanor; Penalty.

207.19 Certain acts as misdemeanor; penalty.
Sec. 19.
If the state board of assessors willfully assesses any property at more or less than what the members taking part in making that assessment believe to be its true cash value or taxable value, each member voting in favor of that assessment is guilty of a misdemeanor punishable by imprisonment in the county jail for not more than 1 year or by a fine of not more than $5,000.00.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4231 ;-- CL 1929, 3570 ;-- CL 1948, 207.19 ;-- Am. 1995, Act 257, Imd. Eff. Jan. 5, 1996
Compiler's Notes:
Section 2 of Act No. 257 of 1995 provides:“This amendatory act shall take effect December 30, 1995. This amendatory act is intended to clarify that the taxable basis of property subject to tax under this act, including intangible property, is also subject to the limitations on taxable value provided in section 3, article IX, of the Michigan Constitution of 1963. This act is not intended to exempt any particular type of property.”
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.20 - Bribery; Forfeiture, Criminal Prosecution.

207.20 Bribery; forfeiture, criminal prosecution.
Sec. 20.
If any person, company, association or corporation whose property is subject to assessment under this act shall directly or indirectly promise, offer or give to any member of said board, during his term of office, or to any other person at his request, any gratuity of any kind whatever, such person or corporation shall forfeit to the state the sum of 10,000 dollars for each such offense, to be recovered in an action in the name of the people of the state of Michigan, in any court of competent jurisdiction. And the recovery of such fine under this act shall not constitute a bar to any prosecution of the person or corporation so offending under the criminal laws of this state.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4232 ;-- CL 1929, 3571 ;-- CL 1948, 207.20
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21) › Section 207.21 - Repeal; Saving Clause.

207.21 Repeal; saving clause.
Sec. 21.
All acts or parts of acts, whether contained in any act for the incorporation of railroad companies, union station and depot companies, telegraph and telephone companies, express companies, car loaning companies, stock car companies, refrigerator car companies, sleeping car companies, fast freight line companies, or other car companies, or in any other law of this state, so far as such acts or parts of acts are inconsistent with the provisions of this act, are hereby repealed, except as herein expressly stated: Provided, however, That all taxes levied or in process of assessment and levy, under the act to which this act is amendatory, shall be assessed, levied and collected under said act; all rights which the state now has under any of said acts for taxes or penalties shall not be in any way affected by this act; nor shall this act constitute a bar to any prosecution or suit for such taxes or penalties or the recovery of judgment therefor.
History:
1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4233 ;-- CL 1929, 3572 ;-- CL 1948, 207.21
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Repealed - Act 150 of 1927 - Motor Fuel Tax (207.101 - 207.202)

MOTOR FUEL TAX
Act 150 of 1927
207.101-207.202 Repealed. 1951, Act 51, Eff. June 1, 1951;—1980, Act 118, Eff. May 16, 1980 ;—1980, Act 163, Eff. Sept. 17, 1980;—1992, Act 225, Eff. Jan. 1, 1993;—2000, Act 403, Eff. Apr. 1, 2001.
Popular Name:
Motor Fuel Tax Act
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.212a - International Fuel Tax Agreement.

207.212a International fuel tax agreement.
Sec. 2a.
(1) The department, on behalf of this state, may enter into a reciprocal agreement providing for the imposition of a motor fuel or alternative fuel tax on an apportionment or allocation basis with the proper authority of a state, a commonwealth, the District of Columbia, a state or province of a foreign country, or a territory or possession either of the United States or of a foreign country. Under this subsection, the department shall enter into the international fuel tax agreement.
(2) The department may promulgate rules to implement and enforce the provisions of the international fuel tax agreement. Rules promulgated under this subsection shall be promulgated under the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.
(3) As required by the intermodal surface transportation efficiency act of 1991, Public Law 102-240, 105 Stat 1914, if the department entered into the international fuel tax agreement, and if the provisions set forth in that agreement are different from this act, then the provisions of the agreement shall control.
(4) This section constitutes complete authority for the imposition of motor fuel or alternative fuel taxes upon an apportionment or allocation basis.
History:
Add. 1994, Act 353, Imd. Eff. Dec. 22, 1994 ;-- Am. 2015, Act 178, Eff. Jan. 1, 2017
Compiler's Notes:
Enacting section 2 of Act 475 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 475 of 2014 does not go into effect.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.213 - Act Inapplicable to Certain Commercial Motor Vehicles; Applicability of International Fuel Tax Agreement.

207.213 Act inapplicable to certain commercial motor vehicles; applicability of international fuel tax agreement.
Sec. 3.
(1) This act does not apply to any of the following:
(a) A commercial motor vehicle operated and owned by this state, a political subdivision of this state, or the federal government.
(b) A commercial motor vehicle owned by, or leased and operated by, a nonprofit private, parochial, or denominational, school, college, or university, or a public school, college, or university.
(c) A qualified commercial motor vehicle owned by, or leased and operated by, a motor carrier to the extent that the motor carrier is exempt from the requirements of this act under a qualified fuel tax reciprocity agreement as that term is defined in section 3 of 1960 PA 124, MCL 3.163.
(2) The international fuel tax agreement does not apply to a qualified commercial motor vehicle described in subsection (1)(c).
History:
1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 2022, Act 26, Imd. Eff. Mar. 10, 2022
Compiler's Notes:
Former MCL 207.201 to 207.214, deriving from Act 319 of 1947 and pertaining to a diesel motor fuel tax, were repealed by Act 54 of 1951.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.214 - Tax Credit; Refund; Receipt Required; False Statement as Misdemeanor; Penalty.

207.214 Tax credit; refund; receipt required; false statement as misdemeanor; penalty.
Sec. 4.
(1) A person filing a return under section 2 who purchased motor fuel or alternative fuel in this state upon which a tax was imposed and not refunded under the motor fuel tax act, 2000 PA 403, MCL 207.1001 to 207.1170, is entitled to a credit against the tax imposed by this act equal to the tax paid when purchasing the motor fuel or alternative fuel under the motor fuel tax act, 2000 PA 403, MCL 207.1001 to 207.1170. The excess of a credit allowed by this subsection over tax liabilities imposed by this act shall be refunded to the taxpayer.
(2) In order to secure credit under subsection (1) for motor fuel or alternative fuel purchased in this state, the motor carrier shall secure a receipt showing the seller's name, the number of gallons of motor fuel or applicable gallon equivalents of alternative fuel, the type of motor fuel or alternative fuel, the tax rate charged, the address of the seller, the license number or unit number of the commercial motor vehicle, and the date of sale.
(3) A refund, when approved by the department, shall be payable from the revenue received under this act.
(4) A person, or an agent, employee, or representative of the person, who makes a false statement in any return under this act or who submits or provides an invoice or invoices in support of the false statement upon which alterations or changes exist in the date, name of seller or purchaser, number of gallons or gallon equivalents, identity of the qualified commercial motor vehicle into which fuel was delivered or the amount of tax that was paid, or who knowingly presents any return or invoice containing a false statement, or who collects or causes to be paid a refund without being entitled to the refund, forfeits the full amount of the claim and is guilty of a misdemeanor, punishable by a fine of not more than $5,000.00 or imprisonment for not more than 1 year, or both.
History:
1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1996, Act 584, Eff. Mar. 31, 1997 ;-- Am. 2000, Act 406, Imd. Eff. Jan. 8, 2001 ;-- Am. 2002, Act 667, Eff. Apr. 1, 2003 ;-- Am. 2006, Act 346, Imd. Eff. Sept. 1, 2006 ;-- Am. 2015, Act 178, Eff. Jan. 1, 2017
Compiler's Notes:
Former MCL 207.201 to 207.214, deriving from Act 319 of 1947 and pertaining to a diesel motor fuel tax, were repealed by Act 54 of 1951.
Compiler's Notes:
Enacting section 2 of Act 475 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 475 of 2014 does not go into effect.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.216 - Refusing or Neglecting to File Quarterly Report and Pay Tax; Conference; Revocation of License; Notice; Continuation of License; Refusal to Issue License; Conditions; Appeal.

207.216 Refusing or neglecting to file quarterly report and pay tax; conference; revocation of license; notice; continuation of license; refusal to issue license; conditions; appeal.
Sec. 6.
(1) If the holder of the motor carrier license at any time refuses or neglects to file the required quarterly report, and pay the full amount of tax at the time and in the manner and place the quarterly report is required to be filed, the department may revoke, after a conference held with the department, a license issued pursuant to section 5, and shall promptly notify the holder of the license of the revocation by notice sent by registered mail to the last known address of the holder. If the quarterly report is filed and the tax is paid within 7 days after their due date and it is established that the delay was due to accident or reasonable cause, the department may continue the license.
(2) The department may refuse to issue a license if the application meets 1 or more of the following conditions:
(a) Is filed by a person whose license at any time has been revoked by the department.
(b) Contains a misrepresentation, misstatement, or omission of information required by the application.
(c) Is filed by another person as a subterfuge for the real person in interest whose license has been revoked for cause by the department.
(d) Is filed by a person who is delinquent in the payment of a fee, tax, penalty, or other amount due the department.
(3) A person whose license has been revoked or a person who has been refused a license may appeal the decision of the department under the procedures prescribed in Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.31 of the Michigan Compiled Laws.
History:
1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1996, Act 584, Eff. Mar. 31, 1997
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.216a - Administration of Tax; Tax Due Member Jurisdictions of International Fuel Tax Agreement; Tax Debt; Refund Claim.

207.216a Administration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt; refund claim.
Sec. 6a.
(1) Except as provided in subsection (3), the tax imposed by this act shall be administered under 1941 PA 122, MCL 205.1 to 205.31. In case of conflict between 1941 PA 122, MCL 205.1 to 205.31, and this act, this act shall prevail.
(2) Tax due to other member jurisdictions of the international fuel tax agreement that is incurred by a person while operating on a current, suspended, or revoked license issued by the department under the international fuel tax agreement is considered tax imposed by this act and a tax debt due to this state.
(3) For motor fuel or alternative fuel purchased on or after January 1, 2017, a refund claim involving the payment of a tax that was paid under this act or in connection with a return filed under this act may not be filed more than 18 months after the date the motor fuel or alternative fuel was purchased.
History:
Add. 1996, Act 584, Eff. Mar. 31, 1997 ;-- Am. 2015, Act 178, Eff. Jan. 1, 2017
Compiler's Notes:
Enacting section 2 of Act 475 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 475 of 2014 does not go into effect.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.217 - Trip Permit; Fee; Issuance; Application.

207.217 Trip permit; fee; issuance; application.
Sec. 7.
(1) A motor carrier may obtain a trip permit which shall authorize an unlicensed motor carrier to operate 1 specific commercial motor vehicle in this state for a period of 5 consecutive days, beginning and ending on the dates specified on the face of the permit. The fee for this permit shall be $20.00. Collections of fees imposed by this section shall be credited to the Michigan transportation fund.
(2) Fees for trip permits shall be instead of the license fee otherwise assessable against a motor carrier. Taxes imposed by this act and reports of mileage shall not be required with respect to a vehicle operating pursuant to a trip permit.
(3) The trip permit shall be issued instead of a license only if the motor carrier operates on public roads or highways in this state not more than 3 times in 1 calendar year.
(4) The trip permit may be obtained from the department by application in the same manner as a license, or may be made available by contacting the department by telegram or similar transmission. The cost of a telegram or similar transmission shall be the responsibility of the motor carrier requesting the trip permit.
History:
1980, Act 119, Imd. Eff. May 14, 1980
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.219 - Books, Invoices, Receipts, Records, and Papers of Motor Carrier, Fuel Supplier, or Alternative Fuel Dealer; Examination.

207.219 Books, invoices, receipts, records, and papers of motor carrier, fuel supplier, or alternative fuel dealer; examination.
Sec. 9.
The department may examine the books, invoices, receipts, records, and papers of a motor carrier, fuel supplier, or alternative fuel dealer that pertain to the motor fuel or alternative fuel received, used, purchased, shipped, or delivered to verify the truth and accuracy of any statement, report, or return.
History:
1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 2015, Act 178, Eff. Jan. 1, 2017
Compiler's Notes:
Enacting section 2 of Act 475 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 475 of 2014 does not go into effect.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.220 - Books, Records, Accounts, and Papers of Motor Carrier; Maintenance Period.

207.220 Books, records, accounts, and papers of motor carrier; maintenance period.
Sec. 10.
Each motor carrier shall maintain and keep, for a period of at least 4 years, suitable books, records, and accounts of all motor fuel and alternative fuel purchased, sold, dispensed, or used, together with all invoices, delivery tickets, bills of lading, and other pertinent records and papers as required by the department for the administration of this act.
History:
1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 2015, Act 178, Eff. Jan. 1, 2017
Compiler's Notes:
Enacting section 2 of Act 475 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 475 of 2014 does not go into effect.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.221-207.224 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

207.221-207.224 Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Compiler's Notes:
The repealed sections pertained to failure to file report or return or pay tax, levy of unpaid tax, and failure of corporation to file returns or pay tax due.