reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.225 - Violation as Misdemeanor; Penalty; Revocation of License.

207.225 Violation as misdemeanor; penalty; revocation of license.
Sec. 15.
(1) A person who makes a false statement or return, who refuses or neglects to make a statement or return required by this act, who engages in business in this state as a motor carrier without being a holder of an unrevoked license to engage in this business as provided in this act, or who in any way violates this act, except as specifically provided by this act, is guilty of a misdemeanor, punishable by a fine of not more than $100.00, or by imprisonment for not more than 90 days, or both.
(2) In addition to the penalties imposed by subsection (1), the department shall revoke the license of a licensee who has been convicted under this section.
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Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.226 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

207.226 Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Compiler's Notes:
The repealed section pertained to making false statement or presenting fraudulent receipt.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.227 - Operation of Commercial Motor Vehicle in Violation of Act Prohibited; Exception.

207.227 Operation of commercial motor vehicle in violation of act prohibited; exception.
Sec. 17.
When a person is discovered in this state operating a qualified commercial motor vehicle in violation of this act, another person shall not thereafter operate this vehicle on the public roads or highways of this state, except to remove it from the public road or highway for purpose of parking or storing the vehicle, until a license or a trip permit is obtained pursuant to this act.
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Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.228, 207.229 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

207.228, 207.229 Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Compiler's Notes:
The repealed sections pertained to assessments, warrants or levy, bonds, and acts rendering tax collection proceedings ineffectual.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.230 - Employment of Clerical Assistants, Examiners, and Investigators; Promulgation of Rules; Agreements With Other States for Cooperative Audit of Motor Carriers' Reports and Returns.

207.230 Employment of clerical assistants, examiners, and investigators; promulgation of rules; agreements with other states for cooperative audit of motor carriers' reports and returns.
Sec. 20.
(1) The commissioner may employ clerical assistants, examiners, and investigators necessary to fulfill the requirements of this act. The commissioner may also promulgate rules pursuant to Act No. 306 of the Public Acts of 1969, as amended, being sections 24.201 to 24.315 of the Michigan Compiled Laws, as he or she considers appropriate and necessary for the administration of this act.
(2) The commissioner may enter into agreements with the appropriate authorities of other states having statutes similar to this act for the cooperative audit of motor carriers' reports and returns. In performing an audit, or part of an audit, the officers and employees of the other state or states shall be considered authorized agents of this state for that purpose, and audits, or parts of audits, shall have the same effect as audits, or parts of audits, made by the commissioner.
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 207.231 - Enforcement of Act.

207.231 Enforcement of act.
Sec. 21.
The commissioner or the commissioner's designated representative shall enforce the requirements of this act. In addition, the department of state police shall assist the department in the enforcement of the requirements of this act.
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 207.232 - Disposition of Money.

207.232 Disposition of money.
Sec. 22.
Money received and collected by the department under this act and after the payment of the necessary expenses incurred in the administration of this act, shall be deposited in the state treasury to the credit of the Michigan transportation fund.
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 207.233 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

207.233 Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Compiler's Notes:
The repealed section pertained to administration of act and appropriation.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.234 - Short Title.

207.234 Short title.
Sec. 24.
This act shall be known and may be cited as the "motor carrier fuel tax act".
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 207.235 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

207.235 Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Compiler's Notes:
The repealed section pertained to conditional effective date.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236) › Section 207.236 - Repealed. 1982, Act 441, Eff. Mar. 30, 1983.

207.236 Repealed. 1982, Act 441, Eff. Mar. 30, 1983.
Compiler's Notes:
The repealed section provided: “This act shall expire on May 1, 1983.”
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Repealed - Act 87 of 1955 - The Highway Construction Finance Act of 1955 (207.251 - 207.265)

THE HIGHWAY CONSTRUCTION FINANCE ACT OF 1955
Act 87 of 1955
207.251-207.265 Repealed. 1956, Ex. Sess., Act 1, Imd. Eff. June 19, 1956;—1957, Act 263, Eff. July 1, 1957;—1967, Ex. Sess., Act 6, Eff. Jan. 1, 1968.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279) › Section 207.271 - Specific Taxation of Underground Beneficiated Iron Ore; Definitions.

207.271 Specific taxation of underground beneficiated iron ore; definitions.
Sec. 1.
As used in this act:
(a) "Underground ore" means iron ore in its natural state which to be mined must be removed through a shaft, incline or adit.
(b) "Beneficiated ore" means underground ore which has been treated, but not agglomerated, in accordance with good engineering and metallurgical practice by any process, other than by simple crushing or simple sizing, which is intended to improve the quality of the underground ore; including but not limited to, drying with the use of fuel, washing, jigging, using heavy media separation, flotation, cyclones or spirals or any combination.
(c) "Agglomerated ore" means underground ore which has been pelletized, sintered, nodulized, briquetted, extruded or otherwise aggregated in accordance with good engineering and metallurgical practice.
(d) "Ore property" means the mineral bearing lands of a mine from which underground ore is mined, stockpiles of underground ore, buildings, plants, facilities, equipment, tools and supplies, but exclusive of any lands held primarily for timber purposes, used in connection with the mining and transportation of the underground ore.
(e) "Beneficiating facility" means the lands, plants, stockpiles of underground or beneficiated ores, buildings, facilities, equipment, tools and supplies used in connection with the beneficiation and transportation of the ores.
(f) "Agglomerating facility" means the lands, plants, stockpiles of underground, beneficiated or agglomerated ores, buildings, facilities, equipment, tools and supplies used in connection with the agglomeration and transportation of the ores.
(g) "Local", when applied to beneficiation or agglomeration, or to a beneficiating facility or agglomerating facility, means within a radius of 100 miles of the point of extraction of the underground ore involved and within this state.
(h) "Shipments" means deliveries in gross tons of underground ore from an ore property to a beneficiating facility, to an agglomerating facility, or to market, unless otherwise expressly stated.
(i) "Mine value of base grade ore f.o.b. an ore property" means the published Lake Erie price per gross ton of Old Range non-Bessemer ore of base grade (51.5% natural iron), as of the date of the assessment, less the total of all transportation and handling costs, including any tax thereon, from the ore property to Lake Erie ports.
History:
1963, Act 68, Eff. Sept. 6, 1963
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279) › Section 207.273 - Specific Taxation of Underground Beneficiated Iron Ore; Computation of Tax Prior to Completion of Agglomerating or Beneficiating Facility.

207.273 Specific taxation of underground beneficiated iron ore; computation of tax prior to completion of agglomerating or beneficiating facility.
Sec. 3.
(1) Prior to the first full calendar year following the completion of an ore property, the underground ore from which will be agglomerated or beneficiated, or both, in such amounts as to bring the property within the provisions of subdivisions (a), (b), (c) or (d) of subsection 1 of section 2 of this act, the ore property, together with the agglomerating or beneficiating facilities, as may be constructed in connection therewith, shall be subject to a specific tax equal to the rated annual capacity of the ore property multiplied by 1% of the mine value of base grade ore f.o.b. the ore property, multiplied by the per cent completion of the ore property and the agglomerating or beneficiating facilities.
(2) An agglomerating facility or a beneficiating facility constructed or being constructed for the purpose of treating underground ore from an ore property which is being assessed on the ad valorem tax roll shall not be subject to ad valorem tax assessment prior to the first full calendar year following the completion of the facility and prior to the time the ore property comes within the provisions of section 2 of this act.
History:
1963, Act 68, Eff. Sept. 6, 1963
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279) › Section 207.274 - Minimum Tax.

207.274 Minimum tax.
Sec. 4.
During the first year in which any property is subject to a specific tax under this act, the amount of the tax shall be not less than 75% of the ad valorem taxes levied and assessed against the property in the last year in which ad valorem taxes were levied and assessed against it; and during the second year in which the property is subject to the specific tax, the amount of tax shall be not less than 50% of the ad valorem taxes.
History:
1963, Act 68, Eff. Sept. 6, 1963
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279) › Section 207.275 - State Geologist; Determination of Tax, Apportionment Among Taxing Districts.

207.275 State geologist; determination of tax, apportionment among taxing districts.
Sec. 5.
The state geologist or his duly authorized deputy shall determine the specific tax imposed against an ore property, beneficiating facility or agglomerating facility, and as early as practicable prior to February 15 shall certify the same to the supervisor or assessing officer of the township or city in which the ore property, beneficiating facility or agglomerating facility is situated. If the mining or beneficiating or agglomerating of underground ore from an ore property is carried on in more than one taxing district, then the state geologist or his duly authorized deputy shall apportion equitably the amount of the specific taxes to each taxing district, giving due consideration to the relative extent of the operations performed in each taxing district.
History:
1963, Act 68, Eff. Sept. 6, 1963
Compiler's Notes:
For transfer of powers and duties of department of environmental quality to department of natural resources and environment, see E.R.O. No. 2009-31, compiled at MCL 324.99919.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279) › Section 207.276 - Curtailment and Resumption of Agglomeration or Beneficiation.

207.276 Curtailment and resumption of agglomeration or beneficiation.
Sec. 6.
Whenever any ore property subject to a specific tax under subdivisions (a), (b), (c) or (d) of subsection (1) of section 2 of this act for a period of 2 consecutive years fails to beneficiate or agglomerate a sufficient percentage of its annual shipments to comply with the provisions of any one of the subdivisions of subsection 1 of section 2 of this act, and in the opinion of the state geologist or his duly authorized deputy it appears that the agglomeration or beneficiation will not be resumed, the state geologist or his duly authorized deputy shall so certify and the ore property, together with any agglomerating or beneficiating facilities subject to a specific tax under section 2 of this act solely because used in connection with the ore property and which are not otherwise subject to the specific tax, in the tax year for which the certification is made and thereafter shall be valued and assessed in the same manner as other ore properties, agglomerating and beneficiating facilities not coming within the provisions of this act are valued and assessed. If agglomeration or beneficiation of shipments from the ore property is thereafter resumed in an amount sufficient to meet the percentages of total shipments set forth in any of the subdivisions of subsection (1) of section 2 of this act, then the ore property and the agglomerating or beneficiating facilities shall be subject to the applicable specific tax provided for in section 2 of this act the first calendar year in which the required percentage of gross tons of agglomeration or beneficiation is attained.
History:
1963, Act 68, Eff. Sept. 6, 1963
Compiler's Notes:
For transfer of powers and duties of department of environmental quality to department of natural resources and environment, see E.R.O. No. 2009-31, compiled at MCL 324.99919.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279) › Section 207.277 - Separate Roll; Spread of Tax; Nonpayment; Distribution of Collections.

207.277 Separate roll; spread of tax; nonpayment; distribution of collections.
Sec. 7.
The township supervisor or assessing officer of the city shall remove from the list of land descriptions assessed and taxed under the general property tax law the land descriptions of the property taxed under the provisions of this act, and shall enter the land descriptions on a separate roll. The supervisor or assessor shall spread the specific tax as certified to him by the state geologist or his duly authorized deputy against the lands and the township or city treasurer shall collect the specific tax at the same time, in the same manner and subject to the same collection charges as general property taxes. Lands listed and taxed under the provisions of this act shall be subject to return and sale for nonpayment of taxes in the same manner, at the same time and under the same penalties as lands returned and sold for nonpayment of taxes levied under the general property tax laws. No valuation shall be determined for descriptions under this act, and such lands shall not be considered by the county board of supervisors or by the state board of equalization in connection with county or state equalization for taxation purposes. All sums collected under the provisions of this act shall be distributed by the township treasurer to school districts and to governmental units in the same proportion as the general property taxes, including a millage voted in excess of the 15 mill tax limitation, are distributed. The amounts so distributed may be used by the school districts and governmental units for operating expenses, for capital improvements, for the accumulation of reserves in a building and sites fund, or for the payment of interest or principal on bonds.
History:
1963, Act 68, Eff. Sept. 6, 1963
Effective Date:
For transfer of powers and duties of department of environmental quality to department of natural resources and environment, see E.R.O. No. 2009-31, compiled at MCL 324.99919.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279) › Section 207.278 - Appeal.

207.278 Appeal.
Sec. 8.
The supervisor or other local assessing officer or the owner or operator of the property taxed under the provisions of this act may take an appeal from the assessment of the specific taxes, as determined and certified by the state geologist or his duly authorized deputy, to the state tax commission which shall review the same in the same manner, under the same procedure and with the same effect as provided in section 152 of Act No. 206 of the Public Acts of 1893, as amended, being section 211.152 of the Compiled Laws of 1948.
History:
1963, Act 68, Eff. Sept. 6, 1963
Compiler's Notes:
For transfer of powers and duties of department of environmental quality to department of natural resources and environment, see E.R.O. No. 2009-31, compiled at MCL 324.99919.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 68 of 1963 - Iron Ore Tax (207.271 - 207.279) › Section 207.279 - Specific Taxes in Lieu of Ad Valorem Taxes.

207.279 Specific taxes in lieu of ad valorem taxes.
Sec. 9.
The specific taxes provided for in this act shall be in lieu of all ad valorem taxes upon the property to which the specific taxes apply, including, without limitation, the ore property, the beneficiating facilities, the agglomerating facilities, the ore in its natural state as mined, the beneficiated ore, the agglomerated ore, and the lands occupied by or used in connection with the mining, beneficiating, agglomerating and transporting of the underground ore.
History:
1963, Act 68, Eff. Sept. 6, 1963
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Repealed - Act 183 of 1973 - Tax on Essential Oils of Peppermint and Spearmint (207.311 - 207.317)

TAX ON ESSENTIAL OILS OF PEPPERMINT AND SPEARMINT
Act 183 of 1973
207.311-207.317 Repealed. 1976, Act 278, Imd. Eff. Oct. 14, 1976.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383) › Section 207.371 - Short Title.

***** 207.371 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER *****
207.371 Short title.
Sec. 1.
This act shall be known and may be cited as the "airport parking tax act".
History:
1987, Act 248, Imd. Eff. Dec. 28, 1987
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383) › Section 207.372 - Definitions.

***** 207.372 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER *****
207.372 Definitions.
Sec. 2.
As used in this act:
(a) "Airport parking facility" means an area, space, garage, parking structure, or other facility upon or in which motor vehicles are parked, stored, or housed for a consideration and that is located within the boundaries or within 5 miles of the boundaries of a regional airport facility. However, an airport parking facility does not include publicly owned metered spaces or a facility that is leased or rented exclusively for the use of employees of employers located within the boundaries or within 5 miles of the boundaries of a regional airport facility.
(b) "Commissioner" means the state commissioner of revenue.
(c) "Fund" means the airport parking fund created in section 6.
(d) "Motor vehicle" means that term as defined in section 33 of the Michigan vehicle code, Act No. 300 of the Public Acts of 1949, being section 257.33 of the Michigan Compiled Laws, but does not include a vehicle used solely in support of aircraft or airport operations.
(e) "Operator" means a person engaged in the business of controlling or operating an airport parking facility.
(f) "Person" means a natural person, partnership, fiduciary, association, corporation, or other legal entity.
(g) "Qualified county" means a county that provides public services to a regional airport facility.
(h) "Regional airport facility" means an airport that services 4,000,000 or more enplanements annually.
(i) "Transaction" means the parking, storing, housing, or keeping of a motor vehicle for consideration.
History:
1987, Act 248, Imd. Eff. Dec. 28, 1987
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383) › Section 207.373 - Excise Tax on Airport Parking Facility; Rate.

207.373 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER *****
207.373 Excise tax on airport parking facility; rate.
Sec. 3.
There is levied upon and shall be collected from a person engaged in the business of providing an airport parking facility an excise tax. Through December 31, 2002, the rate of the excise tax is 30% of the amount of the charge for the transaction. Beginning January 1, 2003, the rate of the excise tax is 27% of the amount of the charge for the transaction.
History:
1987, Act 248, Imd. Eff. Dec. 28, 1987 ;-- Am. 2002, Act 680, Eff. Mar. 31, 2003
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383) › Section 207.374 - Tax Cumulative.

***** 207.374 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER *****
207.374 Tax cumulative.
Sec. 4.
A tax levied under this act shall be in addition to any other taxes, charges, or fees imposed by law on the operator.
History:
1987, Act 248, Imd. Eff. Dec. 28, 1987
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383) › Section 207.375 - Collection and Administration of Tax.

***** 207.375 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER *****
207.375 Collection and administration of tax.
Sec. 5.
(1) An excise tax under this act shall be collected at the same time and in the same manner as the use tax pursuant to the use tax act, Act No. 94 of the Public Acts of 1937, being sections 205.91 to 205.111 of the Michigan Compiled Laws.
(2) The tax shall be administered by the revenue division of the department of treasury pursuant to Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.31 of the Michigan Compiled Laws.
History:
1987, Act 248, Imd. Eff. Dec. 28, 1987
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383) › Section 207.376 - Disposition of Tax Collections; Creation of Airport Parking Fund.

***** 207.376 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER *****
207.376 Disposition of tax collections; creation of airport parking fund.
Sec. 6.
The collections from the tax imposed under section 3(1) shall be deposited in the state treasury to the credit of the airport parking fund which is hereby created within the state treasury.
History:
1987, Act 248, Imd. Eff. Dec. 28, 1987
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383) › Section 207.377 - Repealed. 2002, Act 680, Eff. Mar. 31, 2003.

207.377 Repealed. 2002, Act 680, Eff. Mar. 31, 2003.
Compiler's Notes:
The repealed section pertained to distribution from airport parking fund.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383) › Section 207.378 - Assignment or Pledge of Distribution.

***** 207.378 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER *****
207.378 Assignment or pledge of distribution.
Sec. 8.
(1) A qualified county may assign or pledge all or a portion of the distribution that county is eligible to receive under this act for the payment of bonds or other obligations that the qualified county is authorized to issue under the fiscal stabilization act, Act No. 80 of the Public Acts of 1981, being sections 141.1001 to 141.1011 of the Michigan Compiled Laws, or of bonds or other obligations issued to the Michigan municipal bond authority pursuant to the shared credit rating act, Act No. 227 of the Public Acts of 1985, being sections 141.1051 to 141.1077 of the Michigan Compiled Laws. If a qualified county assigns or pledges all or a portion of the distribution under this act, the state treasurer may transmit the assigned or pledged distribution to the trustee for the holders of those bonds or other obligations.
(2) A pledge of a distribution under this act is effective, valid, and binding from the time the pledge is made. The pledged distribution received is immediately subject to the lien of the pledge, whether or not there has been physical delivery. The lien of a pledge is valid and binding against all parties having claims in tort, contract, or otherwise against a person receiving the distribution, whether or not the party has notice of the pledge. A county is not required to file or record the resolution or other instrument that pledges the distribution except in the ordinary records of the qualified county to be subject to this section.
(3) This act shall not be construed to do any of the following:
(a) Create or constitute state indebtedness.
(b) Require the state to continue to impose and collect taxes imposed by this act.
(c) Limit or prohibit the state from repealing or amending this act.
History:
1987, Act 248, Imd. Eff. Dec. 28, 1987
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383) › Section 207.379 - Bonds or Other Obligations.

***** 207.379 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER *****
207.379 Bonds or other obligations.
Sec. 9.
(1) The bonds or other obligations for which the distribution under this act has been pledged or assigned by a qualified county are not in any way a debt or liability of the state, do not create a debt or liability of the state, and do not constitute a pledge of the faith and credit of the state.
(2) A bond or other obligation for which the distribution under this act has been pledged or assigned by a qualified county shall contain on its face a statement indicating that the county is obligated to pay the principal, premium, if any, and interest due on the bond or other obligation, that the state is not obligated to pay, and that the faith and credit of the state and the taxing power of the state are not pledged for that payment.
History:
1987, Act 248, Imd. Eff. Dec. 28, 1987
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383) › Section 207.380 - Transmittal of Assigned or Pledged Distribution to Michigan Municipal Bond Authority or Trustee; Advancing Payments.

***** 207.380 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER *****
207.380 Transmittal of assigned or pledged distribution to Michigan municipal bond authority or trustee; advancing payments.
Sec. 10.
(1) If a qualified county entered into an agreement to assign all or a portion of the distribution under this act to the Michigan municipal bond authority, an agreement to pledge all or a portion of the distribution under this act for the payment of an obligation the county incurred with the Michigan municipal bond authority, or an agreement to assign all or a portion of the distribution to a trustee under a trust indenture, ordinance, or resolution securing bonds or other obligations issued by that county, the state treasurer shall transmit the assigned or pledged distribution to the Michigan municipal bond authority, its authorized trustee, or the trustee acting under a trust indenture, ordinance, or resolution securing the bonds or other obligations, whichever is applicable.
(2) Notwithstanding the dates for the distribution in section 7, the state treasurer may advance the payments to the Michigan municipal bond authority, its authorized trustee, or other trustee under subsection (1).
History:
1987, Act 248, Imd. Eff. Dec. 28, 1987
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383) › Section 207.381 - Appropriation.

***** 207.381 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER *****
207.381 Appropriation.
Sec. 11.
There is appropriated from the airport parking fund an amount sufficient to make the distributions under section 7.
History:
1987, Act 248, Imd. Eff. Dec. 28, 1987
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383) › Section 207.382 - Distribution Not Revenue From Use or Operation of Airport.

***** 207.382 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER *****
207.382 Distribution not revenue from use or operation of airport.
Sec. 12.
The distribution received by a qualified county under this act does not constitute revenue from the use or operation of the airport located within that county and is not subject to any pledge of, lien upon, or use restriction of revenue received or derived by that county from the use or operation of that airport.
History:
1987, Act 248, Imd. Eff. Dec. 28, 1987
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 248 of 1987 - Airport Parking Tax Act (207.371 - 207.383) › Section 207.383 - Effective Date of Excise Taxes.

***** 207.383 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER *****
207.383 Effective date of excise taxes.
Sec. 13.
The excise taxes imposed under this act shall take effect on January 1, 1988.
History:
1987, Act 248, Imd. Eff. Dec. 28, 1987
2023 Michigan Compiled Laws › Chapter 207 - Taxation › R.S. of 1846 - Revised Statutes of 1846 (207.407 - 207.409) › R-S-1846-207-407-21 - Chapter 21 Chapter 21, of Specific State Taxes and Duties (207.407...207.409) › R-S-1846-207-407-21-TAX-UPON-RAILROAD-CANAL-AND-TURNPIKE-CORPORA - Tax Upon Railroad, Canal, and Turnpike Corporations (207.407...207.409) › Section 207.407-207.409 - Repealed. 1964, Act 256, Eff. Aug. 28, 1964.

207.407-207.409 Repealed. 1964, Act 256, Eff. Aug. 28, 1964.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Repealed - Act 64 of 1848 - Tax on Plank Road, Mining, and Other Corporations (207.421 - 207.422)

TAX ON PLANK ROAD, MINING, AND OTHER CORPORATIONS
Act 64 of 1848
207.421,207.422 Repealed. 1980, Act 180, Imd. Eff. July 2, 1980.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Repealed - Act 226 of 1889 - Collection of Specific Taxes (207.441 - 207.447)

COLLECTION OF SPECIFIC TAXES
Act 226 of 1889
207.441-207.447 Repealed. 2016, Act 251, Imd. Eff. June 28, 2016.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513) › Section 207.501 - Real Estate Transfer Tax; Definitions.

207.501 Real estate transfer tax; definitions.
Sec. 1.
As used in this act:
(a) "Treasurer" means the county treasurer.
(b) "Person" means every natural person, association or corporation. Whenever used in any penalty clause the term "person", as applied to associations, means the partners or members thereof, and as applied to corporations, the officers thereof.
(c) "Value" means the current or fair market worth in terms of legal monetary exchange at the time of the transfer.
History:
1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513) › Section 207.502 - Instruments Executed Within State Subject to Tax.

207.502 Instruments executed within state subject to tax.
Sec. 2.
(1) There is imposed, in addition to all other taxes, a tax upon the following written instruments executed within this state when said instrument is recorded.
(a) Contracts for the sale or exchange of real estate or any interest therein or any combination of the foregoing or any assignment or transfer thereof.
(b) Deeds or instruments of conveyance of real property or any interest therein, for a consideration.
(2) The tax shall be upon the person who is the seller or grantor.
History:
1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513) › Section 207.503 - Instruments Executed Outside State Subject to Tax.

207.503 Instruments executed outside state subject to tax.
Sec. 3.
There is imposed, in addition to all other taxes, a tax upon all written instruments of the kinds described in section 2 executed without this state if the contract or transfer evidenced thereby concerns property wholly located within this state. Any such instrument shall be subject to all of the provisions of this act.
History:
1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513) › Section 207.504 - Rate of Tax; Statement on Face of Written Instrument; Affidavit.

207.504 Rate of tax; statement on face of written instrument; affidavit.
Sec. 4.
The tax shall be at the rate of 55 cents in a county with a population of less than 2,000,000 and not more than 75 cents as authorized by the county board of commissioners in a county with a population of 2,000,000 or more for each $500.00 or fraction thereof of the total value. A written instrument subject to the tax imposed by this act shall state on its face the total value of the real property or there shall be attached to the instrument an affidavit declaring the total value of the real property. The form of the affidavit shall be prescribed by the state tax commission. In the case of the sale or transfer of a combination of real and personal property the tax shall be imposed only upon the transfer of the real property, if the values of the real and personal property are stated separately on the face of the instrument or if an affidavit is attached to the instrument setting forth the respective values of the real and personal property.
History:
1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968 ;-- Am. 1980, Act 413, Eff. Mar. 31, 1981
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513) › Section 207.505 - Exemptions.

207.505 Exemptions.
Sec. 5.
The following instruments and transfers shall be exempt from this act:
(a) Instruments where the value of the consideration is less than $100.00.
(b) Instruments evidencing contracts or transfers which are not to be performed wholly within this state insofar as such instruments include land lying outside of this state.
(c) Written instruments which this state is prohibited from taxing under the constitution or statutes of the United States.
(d) Instruments or writings given as security or any assignment or discharge thereof.
(e) Instruments evidencing leases, including oil and gas leases, or transfers of such leasehold interests.
(f) Instruments evidencing any interests which are assessable as personal property.
(g) Instruments evidencing the transfer of rights and interests for underground gas storage purposes.
(h) Instruments (i) in which the grantor is the United States, the state, any political subdivision or municipality thereof, or officer thereof acting in his official capacity; (ii) given in foreclosure or in lieu of foreclosure of a loan made, guaranteed or insured by the United States, the state, any political subdivision or municipality thereof or officer thereof acting in his official capacity; (iii) given to the United States, the state, or 1 of their officers as grantee, pursuant to the terms or guarantee or insurance of a loan guaranteed or insured by the grantee.
(i) Conveyances from a husband or wife or husband and wife creating or disjoining a tenancy by the entireties in the grantors or the grantor and his or her spouse.
(j) Judgments or orders of courts of record making or ordering transfers, except where a specific monetary consideration is specified or ordered by the court therefor.
(k) Instruments used to straighten boundary lines where no monetary consideration is given.
(l) Instruments to confirm titles already vested in grantees, such as quitclaim deeds to correct flaws in titles.
(m) Land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid.
(n) Instruments evidencing the transfer of mineral rights and interests.
(o) Instruments creating a joint tenancy between 2 or more persons where at least 1 of the persons already owned the property.
History:
1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1967, Act 258, Imd. Eff. July 19, 1967 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968 ;-- Am. 1969, Act 67, Imd. Eff. July 21, 1969
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513) › Section 207.506 - Bankruptcy or Insolvency Proceedings; Transfer to Receivers.

207.506 Bankruptcy or insolvency proceedings; transfer to receivers.
Sec. 6.
No tax shall be imposed by this act upon any written instrument which conveys property or any interest therein to any receiver, administrator or trustee, whether special or general, in any bankruptcy or insolvency proceedings.
History:
1966, Act 134, Eff. Jan. 1, 1968
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513) › Section 207.507 - Documentary Stamps; Purchase, Methods of Affixation, Cancellation.

207.507 Documentary stamps; purchase, methods of affixation, cancellation.
Sec. 7.
The tax imposed by this act shall be evidenced by the affixing of a documentary stamp or stamps to every instrument subject to the tax imposed by this act by the person making, executing, issuing or delivering such document. Documentary stamps shall be purchased only in the county in which the property is located. The stamps shall be affixed in such manner that their removal will require the continued application of steam or water, and the person using or affixing the stamps shall write or stamp thereon his initials and the date upon which the stamps are affixed or used so that the stamps may not again be used. The treasurer may prescribe such other method of cancellation as he deems expedient. The treasurer shall, if required by the state treasurer, utilize a tax meter machine which shall be provided by the county.
History:
1966, Act 134, Eff. Jan. 1968 ;-- Am. 1967, Act 258, Imd. Eff. July 19, 1967 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513) › Section 207.508 - Preparation of Stamps; Duty of Treasurer, Use of Tax Meter Machine.

207.508 Preparation of stamps; duty of treasurer, use of tax meter machine.
Sec. 8.
The state treasurer shall prescribe and prepare for use by the county treasurer, adhesive stamps of such denominations and quantities as shall be necessary for the payment of the tax imposed by this act. The state treasurer shall prescribe conditions under which a county treasurer may utilize a tax meter machine. The adhesive stamps, if used, shall be requisitioned by the county treasurer as required. The county treasurer shall reimburse the state treasurer for the production cost of the stamps so requisitioned. The treasurer shall make provisions for the use of tax meter machines or for the sale of the stamps in such places as he deems necessary.
History:
1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1967, Act 258, Imd. Eff. July 19, 1967
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513) › Section 207.509 - Revenue, Disposition; Credit to General Fund.

207.509 Revenue, disposition; credit to general fund.
Sec. 9.
All revenue received under this act shall be deposited in the treasury of the county where the tax is collected to the credit of the general fund.
History:
1966, Act 134, Eff. Jan. 1, 1968
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513) › Section 207.510 - Tax to Be Paid Only Once; Exemptions; New Consideration.

207.510 Tax to be paid only once; exemptions; new consideration.
Sec. 10.
It is the intent of this act that the tax imposed by this act be paid only once. No tax shall be imposed on any instrument which transfers ownership of property or an interest therein if such instrument is given and the transfer made pursuant to a written executory contract upon which the tax has been previously paid. Any instrument which is evidence of indebtedness or of a contract right shall be subject to the tax imposed by this act only to the extent of the new consideration given therefor. An instrument which is given to supplement, reform or correct a prior instrument shall be subject to the tax imposed by this act only to the extent of the new consideration given therefor.
Any instrument which would be subject to the tax imposed by this act except for the provisions of this section shall state on its face, that the instrument is exempt by reason of the prior payment or partial payment of the tax on another instrument executed on part of the same transaction and the date of payment.
History:
1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513) › Section 207.511 - Recording, Requirements; Detachment of Affidavit; Use.

207.511 Recording, requirements; detachment of affidavit; use.
Sec. 11.
(a) No written instrument subject to this act shall be recorded in the office of any register of deeds of any county of this state unless documentary stamps as required by this act have been purchased at the time of presentation by the party responsible for their purchase according to subsection (2) of section 2. The stamps shall be affixed to the face of the instrument prior to recording unless the person specifically requests that the instrument be recorded prior to the affixing of the stamps. In the latter case, the stamps may be affixed to the reverse side of the instrument, however, in those cases where it is necessary to record said reverse side, the stamps shall be affixed after recording by the register of deeds. If the instrument of transfer is not subject to the tax, the instrument shall state on its face the reason for the exemption. Any instrument accepted for recording which is not in accordance with this act shall not affect the validity of such recording as to notice.
(b) An affidavit attached to a written instrument under the provisions of this act shall not be recorded and shall be detached from the written instrument prior to the recording of the instrument. Such affidavit shall be used for county fund auditing purposes only and shall not be disclosed to any other person.
History:
1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1967, Act 258, Imd. Eff. July 19, 1967 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513) › Section 207.512 - Unlawful Acts; Penalty for Violations.

207.512 Unlawful acts; penalty for violations.
Sec. 12.
(1) It shall be unlawful for any person to:
(a) Fraudulently cut, tear or remove from a document any documentary stamp.
(b) Fraudulently affix to any document upon which tax is imposed by this act any documentary stamp which has been cut, torn or removed from any other written instrument upon which tax is imposed by this act, or any documentary stamp of insufficient value or any forged or counterfeited stamp or any impression of any forged or counterfeited stamp, die, plate or other article.
(c) Wilfully remove or alter the cancellation marks of any documentary stamp or restore any such documentary stamp with intent to use or cause the same to be used after it has already been used, or knowingly buy, sell, offer for sale or give away any such altered or restored stamp to any person for use, or knowingly use the same.
(d) Knowingly or wilfully prepare, keep, sell, offer for sale or have in his possession any forged or counterfeited documentary stamps.
(e) Knowingly or wilfully issue a false or fraudulent affidavit.
(2) Any person violating any of the provisions of this section is guilty of a misdemeanor and shall be fined not more than $500.00 and costs of prosecution, or imprisoned for not more than 1 year, or both.
History:
1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1967, Act 258, Imd. Eff. July 19, 1967
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 134 of 1966 - Real Estate Transfer Tax (207.501 - 207.513) › Section 207.513 - Effective Date.

207.513 Effective date.
Sec. 13.
This act shall take effect immediately upon the repeal of the tax imposed by and paid to the United States on real estate transfer under the provisions of section 4361 of subchapter C of chapter 34 of the United States internal revenue code of 1954 as amended.
History:
1966, Act 134, Eff. Jan. 1, 1968
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.521 - Short Title.

207.521 Short title.
Sec. 1.
This act shall be known and may be cited as the "state real estate transfer tax act".
History:
1993, Act 330, Eff. Apr. 1, 1994