reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-5 - Chapter 5 (205.751...205.755) › Section 205.753 - Tax Tribunal; Appeal From Final Order or Decision; Record.

205.753 Tax tribunal; appeal from final order or decision; record.
Sec. 53.
(1) Subject to section 28 of article VI of the state constitution of 1963, and pursuant to section 102 of the administrative procedures act of 1969, Act No. 306 of the Public Acts of 1969, as amended, being section 24.302 of the Michigan Compiled Laws, and in accordance with the Michigan court rules, an appeal from the tribunal's decision shall be by right to the court of appeals. For purposes of the constitutional provision, the tribunal is the final agency for the administration of property tax laws.
(2) Appeal from the final order or decision of the tribunal may be taken by filing an appeal in accordance with the Michigan court rules after the entry of the order or decision appealed from or after denial of a motion for rehearing timely filed.
(3) An order, ruling, or decision before the final decision of the tribunal is not reviewable unless leave to appeal is granted by the court of appeals.
(4) A decision of the tribunal as to the assessment of real property is binding for the first year of assessment that is determined in the proceeding before the tribunal.
(5) On taking of appeal from the order or decision of the tribunal, the chief clerk of the tribunal shall prepare an official record of the proceeding that shall include the following:
(a) A list showing dates and docket entries of all documents and proceedings as shown by the file of the proceeding.
(b) All notices, pleadings, motions, and intermediate rulings.
(c) A transcript of the hearing before the tribunal along with exhibits presented.
(d) The decision, opinion, or order of the tribunal from which appeal is taken.
History:
1973, Act 186, Eff. July 1, 1974 ;-- Am. 1989, Act 284, Imd. Eff. Dec. 26, 1989
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-5 - Chapter 5 (205.751...205.755) › Section 205.755 - Correction of Rolls; Collection or Refund of Tax; Commencement of Time Periods.

205.755 Correction of rolls; collection or refund of tax; commencement of time periods.
Sec. 55.
(1) Within 20 days after entry of the order, the officers charged with keeping the rolls on which the affected assessment and tax are spread shall correct the rolls and the officer charged with collecting or refunding to the affected tax shall thereafter collect or refund it, in accordance with the order.
(2) When an appeal is taken, the time periods within which action would otherwise be taken pursuant to subsection (1) shall commence running upon entry of the final order on appeal.
History:
1973, Act 186, Eff. July 1, 1974
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-6 - Chapter 6 (205.761...205.766) › Section 205.761 - Residential Property and Small Claims Division; Creation; Composition; Duties of Hearing Officers and Referees; Authority to Contract With Other Persons or Referees; Consideration of Proposed Decision.

205.761 Residential property and small claims division; creation; composition; duties of hearing officers and referees; authority to contract with other persons or referees; consideration of proposed decision.
Sec. 61.
(1) A residential property and small claims division of the tribunal is created and consists of 1 or more members of the tribunal appointed and serving pursuant to this act and those hearing officers and referees appointed by the tribunal who shall hear and decide proceedings before the residential property and small claims division.
(2) The tribunal may contract with qualified persons other than tribunal employees to act as referees to hear and decide proceedings before the residential property and small claims division.
(3) In matters before the residential property and small claims division, a proposed decision of a hearing officer or referee shall be considered and decided by 1 or more members of the tribunal.
History:
1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1992, Act 172, Imd. Eff. July 21, 1992 ;-- Am. 2008, Act 126, Imd. Eff. May 9, 2008
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-6 - Chapter 6 (205.761...205.766) › Section 205.762a - Appeal of Final Determination of Claim for Exemption of Principal Residence or Qualified Agricultural Property; Jurisdiction; Filing.

205.762a Appeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing.
Sec. 62a.
(1) The residential property and small claims division created under section 61 has exclusive jurisdiction over an appeal of a final determination of a claim for exemption of a principal residence by the department of treasury or of qualified agricultural property under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, from taxes levied under section 1211 of the revised school code, 1976 PA 451, MCL 380.1211.
(2) An appeal of a final determination of a claim for exemption of a principal residence under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, shall be filed not later than 35 days after the department of treasury determines a claim for exemption. An appeal is considered filed if it is postmarked by first-class mail or delivered in person within 35 days after the department of treasury denies a claim for exemption.
(3) An appeal of a final determination of a claim for exemption of qualified agricultural property under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, shall be filed not later than 30 days after the July or December board of review determines a claim for exemption. An appeal is considered filed if it is postmarked by first-class mail or delivered in person within 30 days after the July or December board of review denies a claim for exemption.
History:
Add. 1994, Act 254, Imd. Eff. July 5, 1994 ;-- Am. 2003, Act 131, Eff. Jan. 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-6 - Chapter 6 (205.761...205.766) › Section 205.763 - Appearances.

205.763 Appearances.
Sec. 63.
A person or legal entity may appear before the division in his own behalf, or may be represented by an attorney or by such other person as the appellant may choose.
History:
1973, Act 186, Eff. July 1, 1974
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-6 - Chapter 6 (205.761...205.766) › Section 205.764 - Referral of Proceedings; Transfer of Matter for Hearing and Decision; Fees, Costs, and Expenses.

205.764 Referral of proceedings; transfer of matter for hearing and decision; fees, costs, and expenses.
Sec. 64.
(1) With the permission of the petitioner-appellant, the division or the chairperson may refer a proceeding to the tribunal for its decision.
(2) A party or an intervening party may request a transfer of a matter to the tribunal for hearing and decision. If the request is granted the party requesting the transfer shall pay:
(a) The fees and costs related to the transfer.
(b) The reasonable expenses incurred by the other parties incidental to the transfer from the division.
(c) Costs resulting from subsequent appeals if the other party prevails.
History:
1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-6 - Chapter 6 (205.761...205.766) › Section 205.765 - Decision as Precedent; Designation.

205.765 Decision as precedent; designation.
Sec. 65.
A decision of the division is not a precedent unless so designated by the tribunal.
History:
1973, Act 186, Eff. July 1, 1974 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-6 - Chapter 6 (205.761...205.766) › Section 205.766 - Repealed. 2008, Act 129, Imd. Eff. May 9, 2008.

205.766 Repealed. 2008, Act 129, Imd. Eff. May 9, 2008.
Compiler's Notes:
The repealed section pertained to evening hearing of the tax tribunal.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-7 - Chapter 7 (205.771...205.779) › Section 205.771 - Provisions Applicable to Matters Pending on Effective Date of Act.

205.771 Provisions applicable to matters pending on effective date of act.
Sec. 71.
The following subdivisions are applicable to a matter subject to the tribunal's jurisdiction, but which is pending on the effective date of this act before any forum, described in section 41:
(a) A matter which has not been heard on or before August 31, 1974, is transferred to the tribunal on September 1, 1974.
(b) A matter which has been heard on or before August 31, 1974, but which has not been decided on or before September 30, 1974, is transferred to the tribunal on October 1, 1974.
(c) Where a matter is transferred pursuant to subdivisions (a) or (b), the forum shall transfer to the tribunal, within 30 days after the date of transfer of the matter, all relevant books, records, documents, files, transcripts, funds, deposits, and securities.
(d) Where a matter is transferred pursuant to subdivisions (a) or (b), the forum shall notify, by certified mail, return receipt requested, not later than the date of transfer, the parties to such matter of the transfer, and of the fees required by section 49.
(e) Where a matter is transferred pursuant to subdivisions (a) or (b), the moving party shall pay not later than 30 days after the date of transfer, the filing fee and other fees required by section 49. In default of the payment, or on request of the moving party made before the expiration of the 30 days, the tribunal may dismiss the matter with prejudice.
(f) On the basis of prior proceedings and such supplemental proceedings as it deems necessary, the tribunal shall decide all matters transferred pursuant to subdivisions (a) or (b) as if they had been originally commenced before the tribunal. The tribunal may, in its discretion, waive any defects in pleadings or procedure occurring prior to July 1, 1974, that are not jurisdictional in nature.
History:
1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-7 - Chapter 7 (205.771...205.779) › Section 205.772 - Transfer of Books, Records, Documents, Files, Transcripts, Funds, Deposits, and Securities.

205.772 Transfer of books, records, documents, files, transcripts, funds, deposits, and securities.
Sec. 72.
When a matter is decided by a forum described in section 41, and when, after the effective date of this act, the decision is appealed, the forum shall transfer to the tribunal within 30 days after the date of the filing of the notice of appeal, all relevant books, records, documents, files, transcripts, funds, deposits, and securities.
History:
1973, Act 186, Eff. July 1, 1974
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-7 - Chapter 7 (205.771...205.779) › Section 205.773 - Remands.

205.773 Remands.
Sec. 73.
When a matter is decided by a forum described in section 41 and the decision is appealed, and when, after the effective date of this act, the matter is remanded, the remand shall be to the tribunal for such action as the appellate court may direct.
History:
1973, Act 186, Eff. July 1, 1974
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-7 - Chapter 7 (205.771...205.779) › Section 205.774 - Right to Sue Agency for Refund Abolished; Payments Under Protest Not Required.

205.774 Right to sue agency for refund abolished; payments under protest not required.
Sec. 74.
The right to sue any agency for refund of any taxes other than by proceedings before the tribunal is abolished as of September 30, 1974. If a tax paid to an agency is erroneous or unlawful, it shall not be requisite that the payment be made under protest in order to invoke a right to refund by proceedings before the tribunal.
History:
1973, Act 186, Eff. July 1, 1974
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.801 - Short Title.

205.801 Short title.
Sec. 1.
This act shall be known and may be cited as the "streamlined sales and use tax administration act".
History:
2004, Act 174, Eff. July 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.803 - Definitions.

205.803 Definitions.
Sec. 3.
As used in this act:
(a) "Agreement" means the streamlined sales and use tax agreement.
(b) "Board" means the governing board under the agreement.
(c) "Certified automated system" means computer software certified under the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
(d) "Certified service provider" means an agent certified under the agreement to perform all of the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.
(e) "Department" means the department of treasury.
(f) "General sales tax act" means 1933 PA 167, MCL 205.51 to 205.78.
(g) "Member state" means a state that has entered into the agreement.
(h) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(i) "Purchaser" means a person to whom a sale of tangible personal property is made or to whom a service is furnished.
(j) "Sales tax" means the tax levied under the general sales tax act.
(k) "Seller" means any person who sells, leases, or rents tangible personal property or services to another person.
(l) "Sourcing" means determining the tax situs of a transaction.
(m) "State" means any state of the United States or the District of Columbia.
(n) "Use tax" means the tax levied under the use tax act.
(o) "Use tax act" means 1937 PA 94, MCL 205.91 to 205.111.
(p) "Voluntary seller" means a seller who does not have a requirement to obtain a license or register to collect the sales or use tax for this state.
History:
2004, Act 174, Eff. July 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.805 - Purpose of Act.

205.805 Purpose of act.
Sec. 5.
This act simplifies the sales tax and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
History:
2004, Act 174, Eff. July 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.807 - Payment, Collection, and Remittance of Sales and Use Taxes; Provisions.

205.807 Payment, collection, and remittance of sales and use taxes; provisions.
Sec. 7.
The payment, collection, and remittance of the sales and use taxes under this act are subject to the provisions of the general sales tax act and the use tax act.
History:
2004, Act 174, Eff. July 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.809 - Streamlined Sales and Use Tax Agreement; Powers and Duties of State Treasurer and Department; Rules.

205.809 Streamlined sales and use tax agreement; powers and duties of state treasurer and department; rules.
Sec. 9.
The state treasurer on behalf of this state may enter into the streamlined sales and use tax agreement with 1 or more states. The state treasurer or his or her designee may also certify and recertify this state's compliance with the agreement and take any other action reasonably necessary to participate or continue to participate under the agreement. The department may take actions reasonably required to implement the provisions of this act including, but not limited to, the promulgation of rules under the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328, and regulations, and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.
History:
2004, Act 174, Eff. July 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.811 - Controlling Effect; Parties to Agreement; Construction of Act.

205.811 Controlling effect; parties to agreement; construction of act.
Sec. 11.
(1) Any provision of the agreement or any application of a provision of the agreement to any person or circumstance that is inconsistent with any law of this state does not have effect.
(2) The agreement authorized by this act binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than this state is established by the law of this state and the other member states and not by the terms of the agreement.
(3) Nothing in the agreement shall be construed to limit the authority of the courts in this state. A person has all the rights, remedies, and obligations provided for in 1941 PA 122, MCL 205.1 to 205.31. A person does not have any cause of action or defense under the agreement because of this state's approval of the agreement or on the ground that the department's action or inaction is inconsistent with the agreement.
(4) A law of this state, or the application of a law, may not be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
(5) No provision of the agreement authorized by this act in whole or in part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state.
History:
2004, Act 174, Eff. July 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.815 - Withdrawal From Membership.

205.815 Withdrawal from membership.
Sec. 15.
(1) If the state treasurer or the state legislature by resolution determines that it is in the best interest of this state, this state may withdraw from membership in the agreement. This state may withdraw from membership by submitting a notice of intent to withdraw to the governing board, the chief executive of each member state's tax agency, and the committees responsible for reviewing tax issues in the senate and the house of representatives and by posting the notice of intent on this state's website. The withdrawal will be effective on the first day of the calendar quarter that begins not less than 60 days after notice is given.
(2) This state will remain liable for its share of any financial or contractual obligations incurred by the governing board before the effective date of withdrawal. The appropriate share of those obligations shall be determined by this state and the board in good faith based on the benefits received and burdens incurred by both.
History:
2004, Act 174, Eff. July 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.817 - Finding of Noncompliance; Sanctions; Expulsion.

205.817 Finding of noncompliance; sanctions; expulsion.
Sec. 17.
(1) If this state is found to be out of substantial compliance with the agreement, this state may be subject to sanctions, including expulsion from membership in the agreement by a 3/4 vote of the entire board not including this state.
(2) If this state is expelled from membership in the agreement or sanctioned in any manner, this state will remain liable for its share of any financial or contractual obligations incurred by the board before the effective date of expulsion. The appropriate share of those obligations shall be determined by this state and the governing board in good faith based on the benefits received and burdens incurred by both.
History:
2004, Act 174, Eff. July 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.819 - Registration.

205.819 Registration.
Sec. 19.
(1) A person may participate under the agreement only by registering in the central registration system provided for by the agreement.
(2) The department shall participate in an online registration system with other member states that allows sellers to register online. There is no registration fee or written signature required of a seller for registration under the agreement.
(3) A seller registered under the agreement is considered registered in each of the member states. A seller may also choose to register directly with other member states.
(4) A seller may cancel its registration under the agreement at any time according to the agreement. A seller who cancels its registration remains liable for remitting taxes collected to this state.
(5) By registering under the agreement, the seller agrees to be subject to the general sales tax act and use tax act and to collect and remit sales and use taxes for all taxable sales into this state.
(6) Registration of a person under the agreement and collection of sales and use taxes by that person in this state does not provide nexus with this state and shall not be used as a factor in determining nexus with this state for any tax purpose.
(7) A seller may use an agent to register for the seller under the agreement in this state.
(8) Withdrawal or revocation of this state does not relieve a seller of its responsibility to remit taxes collected on behalf of this state.
(9) A seller or certified service provider is not liable for having charged and collected an incorrect amount of sales or use tax resulting from their reliance on erroneous data provided in the taxability matrix provided for under section 31 or by the department on tax rates.
History:
2004, Act 174, Eff. July 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.821 - Models; Selection for Purposes of Collecting and Remitting Sales and Use Taxes.

205.821 Models; selection for purposes of collecting and remitting sales and use taxes.
Sec. 21.
A seller registered under the agreement may select 1 of the following models for purposes of collecting and remitting sales and use taxes under the agreement:
(a) Model 1. The seller uses a certified service provider to act as the seller's agent to perform all of the seller's sales and use tax collection functions other than the seller's obligation to remit sales or use tax on its own purchases.
(b) Model 2. The seller uses a certified automated system to perform part of the seller's sales and use tax collection functions, but the seller retains responsibility for remitting the tax.
(c) Model 3. The seller has sales in at least 5 member states, has total annual sales of $500,000,000.00 or more, has a proprietary system that calculates the amount of tax due in each taxing jurisdiction, and has entered into a performance agreement with the member states establishing a tax performance standard for the seller. For purposes of Model 3, "seller" includes an affiliated group of sellers using the same proprietary system.
(d) Model 4. Any other system approved by the department.
History:
2004, Act 174, Eff. July 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.823 - Computation of Tax Remitted.

205.823 Computation of tax remitted.
Sec. 23.
(1) In computing the amount of tax remitted to this state, a certified service provider under Model 1 described in section 21 may take a deduction from the revenue collected under Model 1 in this state as determined by the contract between the board and that certified service provider. The deduction under this section may be based on 1 or more of the following:
(a) A base rate applicable to taxable transactions processed by the certified service provider for this state.
(b) For a voluntary seller, a percentage of tax revenue generated for this state by that voluntary seller for a period not to exceed 24 months after the voluntary seller registered under the agreement.
(2) In computing the amount of tax remitted to this state, a seller who has selected Model 2 as described in section 21 may take a deduction in addition to the deductions taken under section 4 of the general sales tax act or section 4f of the use tax act for a period not to exceed 24 months after the seller registered under the agreement equal to 1 or more of the following:
(a) For all sellers, a base rate established by the board after the base rate is established for certified service providers under subsection (1).
(b) For a voluntary seller, a percentage of tax revenue generated for this state by that voluntary seller.
(3) In computing the amount of tax remitted to this state, a seller who has selected Model 3 as described in section 21 or a seller who has not selected any model described in section 21 may take the deductions under section 4 of the general sales tax act or section 4f of the use tax act. In addition, a voluntary seller who selected Model 3 or a voluntary seller who has not selected any model described in section 21 may take a deduction for a period not to exceed 24 months after the seller registered under the agreement equal to a percentage, determined by the board, of tax revenue generated for this state by that voluntary seller.
History:
2004, Act 174, Eff. July 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.825 - Certified Service Provider as Seller's Agent.

205.825 Certified service provider as seller's agent.
Sec. 25.
(1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due to this state on all sales transactions it processes for the seller unless the seller made a material misrepresentation or committed fraud.
(2) A seller that uses a certified automated system is responsible and is liable to this state for reporting and remitting tax.
(3) A certified service provider or a seller that uses a certified automated system is not liable for sales tax and use tax if it relied on the department's determination that the software program submitted to the board for certification as a certified automated system under the agreement accurately reflected the taxability of the product categories included in the software program. Relief from liability under this section does not apply if a certified service provider or a seller that uses a certified automated system has incorrectly classified an item or transaction into a product category of the certified automated system.
(4) A certified service provider is considered a seller and is eligible for relief from liability for sales tax as provided in section 12(9) of the general sales tax act, 1933 PA 167, MCL 205.62.
(5) If the department determines that an item or transaction is incorrectly classified as to its taxability by a certified service provider or by a seller that uses a certified automated system, the department shall notify that certified service provider or seller of the incorrect classification. The certified service provider or seller shall revise the classification within 10 days after receipt of notice from the department. If the classification is not changed within 10 days of notice from the department, the certified service provider or seller that uses a certified automated system is liable for the failure to collect the correct amount of sales or use tax due and owing to this state.
History:
2004, Act 174, Eff. July 1, 2004 ;-- Am. 2008, Act 437, Imd. Eff. Jan. 9, 2009 ;-- Am. 2009, Act 138, Imd. Eff. Nov. 4, 2009
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.829 - Liability of Registered Seller; Exceptions.

205.829 Liability of registered seller; exceptions.
Sec. 29.
(1) A seller registered under the agreement is not liable for any uncollected or nonremitted sales or use tax on transactions with purchasers in this state before the date of registration if the seller was not licensed or registered under the general sales tax act or the use tax act in this state in the 12-month period preceding the effective date of this state's participation in the agreement. The seller is also not responsible for any penalty or interest that may be due on those transactions. This subsection applies only if the seller is registered in this state within 12 months of the effective date of this state's participation in the agreement.
(2) Subsection (1) does not apply to the following:
(a) Any tax liability of the registered seller for transactions that are subject to sales or use tax in this state in which the registered seller is the purchaser.
(b) Any sales or use taxes already paid or remitted to this state or to taxes collected by the seller.
(c) Any transactions for which the seller received notice of the commencement of an audit and the audit is not finally resolved, including related administrative or judicial processes.
(3) Subsection (1) applies to the seller absent the seller's fraud or intentional misrepresentation of a material fact only if the seller continues to be registered under the agreement and continues collection and remittance of applicable sales and use taxes in this state for at least 36 months. The statute of limitations applicable to assessing a tax liability is tolled during this 36-month period.
History:
2004, Act 174, Eff. July 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.831 - Notification of Change in Rate or Tax Base.

205.831 Notification of change in rate or tax base.
Sec. 31.
(1) The department shall publish on the state website a notification to sellers registered under the agreement of a change in rate or tax base within 5 business days of receiving notice of the public act number assigned by the secretary of state to the act that changes that tax rate or base or of an amendment to sales and use tax rules or regulations. Whenever possible, a rate or tax base change should occur on the first day of a calendar quarter.
(2) Failure of a seller to receive notice under subsection (1), however, does not relieve the seller of its obligation to collect the sales or use tax.
(3) The department shall complete a taxability matrix as provided for under section 328 of the agreement, maintain it in a database in a downloadable format approved by the board, and provide notice of changes in the matrix.
History:
2004, Act 174, Eff. July 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 174 of 2004 - Streamlined Sales and Use Tax Administration Act (205.801 - 205.833) › Section 205.833 - Business Advisory Group.

205.833 Business advisory group.
Sec. 33.
The state delegation shall appoint a business advisory group of not more than 8 members to consult with the delegation on streamlined sales and use tax matters as requested by the delegation.
History:
2004, Act 174, Eff. July 1, 2004
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.1 - Income Tax Act of 1967; Short Title.

206.1 Income tax act of 1967; short title.
Sec. 1.
This act is for the purpose of meeting deficiencies in state funds and shall be known and may be cited as the "income tax act of 1967".
History:
1967, Act 281, Eff. Oct. 1, 1967
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.2 - Income Tax Act; Rules of Construction; Internal Revenue Code, Applicability.

206.2 Income tax act; rules of construction; internal revenue code, applicability.
Sec. 2.
(1) For the purposes of this part, the words, terms and phrases set forth in this chapter and their derivations have the meaning given therein. When not inconsistent with the context, words used in the present tense include the future, words in the plural number include the singular number, and in the singular number include the plural. "Shall" is always mandatory and "may" is always discretionary.
(2) Any term used in this part shall have the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes unless a different meaning is clearly required. Any reference in this part to the internal revenue code shall include other provisions of the laws of the United States relating to federal income taxes.
(3) It is the intention of this part that the income subject to tax be the same as taxable income as defined and applicable to the subject taxpayer in the internal revenue code, except as otherwise provided in this act.
History:
1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.4 - "Business Income” Defined.

206.4 "Business income” defined.
Sec. 4.
"Business income" means all income arising from transactions, activities, and sources in the regular course of the taxpayer's trade or business and includes the following:
(a) All income from tangible and intangible property if the acquisition, rental, management, or disposition of the property constitutes integral parts of the taxpayer's regular trade or business operations.
(b) Gains or losses from stock and securities of any foreign or domestic corporation and dividend and interest income.
(c) Income derived from isolated sales, leases, assignment, licenses, divisions, or other infrequently occurring dispositions, transfers, or transactions involving property if the property is or was used in the taxpayer's trade or business operation.
(d) Income derived from the sale of a business.
History:
1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2003, Act 52, Imd. Eff. July 14, 2003 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.6 - “Commercial Domicile,” “Compensation,” and “Corporation” Defined.

206.6 “Commercial domicile,” “compensation,” and “corporation” defined.
Sec. 6.
(1) "Commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed.
(2) "Compensation" means wages as defined in section 3401 and other payments as provided in section 3402 of the internal revenue code.
(3) "Corporation" means, in addition to an incorporated entity, an association, trust or any unincorporated organization which is defined as a corporation in the internal revenue code.
History:
1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1971, Act 16, Imd. Eff. Apr. 28, 1971 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.8 - Definitions; D, E.

206.8 Definitions; D, E.
Sec. 8.
(1) "Department" means the revenue division of the department of treasury.
(2) "Dependent" means a dependent as defined in section 152 of the internal revenue code.
(3) "Employee" means an employee as defined in section 3401(c) of the internal revenue code. Any person from whom an employer is required to withhold for federal income tax purposes shall prima facie be deemed an employee.
(4) "Employer" means an employer as defined in section 3401(d) of the internal revenue code. Any person required to withhold for federal income tax purposes shall prima facie be deemed an employer.
History:
1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975 ;-- Am. 2018, Act 38, Imd. Eff. Feb. 28, 2018
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.10 - “Fiduciary” Defined.

206.10 “Fiduciary” defined.
Sec. 10.
"Fiduciary" means a guardian, trustee, executor, administrator, executrix, administratrix, receiver, conservator, or any person acting in any fiduciary capacity, whether or not a resident of this state.
History:
1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1971, Act 76, Imd. Eff. July 30, 1971 ;-- Am. 1972, Act 181, Imd. Eff. Aug. 1, 1972 ;-- Am. 1974, Act 33, Imd. Eff. Mar. 8, 1974 ;-- Am. 1975, Act 233, Imd. Eff. Aug. 27, 1975
Compiler's Notes:
Section 4 of Act 76 of 1971 provides:“Expiration of act; conditions.“Section 4. The provisions of this amendatory act shall expire August 1, 1972 unless prior thereto the legislature has submitted to the electors constitutional amendments which shall (a) grant property tax relief by limiting of levying of more than 10 mills on property for school operational purposes, (b) permit the legislature to enact taxes on income graduated either as to rate or base or both, or (c) a combination of (a) and (b) as one amendment and (a) as a separate amendment and which said amendments shall be voted upon at a special election to be held on November 2, 1971 or at the general election to be held November 1972.”The legislature did not submit to the electors at a November 2, 1971 special election or at the November, 1972 general election proposed constitutional amendment(s) to effect the purposes enumerated in Section 4 of Act 76 of 1971.
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.12 - Definitions; F to N.

206.12 Definitions; F to N.
Sec. 12.
(1) "Flow-through entity" means an S corporation, partnership, limited partnership, limited liability partnership, or limited liability company. Flow-through entity does not include a publicly traded partnership as that term is defined in section 7704 of the internal revenue code that has equity securities registered with the securities and exchange commission under section 12 of title I of the securities exchange act of 1934, 15 USC 78l.
(2) "Gross income" means gross income as defined in the internal revenue code.
(3) "Internal revenue code" means the United States internal revenue code of 1986 in effect on January 1, 2018 or at the option of the taxpayer, in effect for the tax year.
(4) "Member of a flow-through entity" means a shareholder of an S corporation; a partner in a partnership or limited partnership; or a member of a limited liability company.
(5) "Nonresident member" means any of the following that is a member of a flow-through entity:
(a) An individual who is not domiciled in this state.
(b) A nonresident estate or trust.
(c) A flow-through entity with a nonresident member.
History:
1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969 ;-- Am. 1970, Act 140, Imd. Eff. Aug. 1, 1970 ;-- Am. 1971, Act 16, Imd. Eff. Apr. 28, 1971 ;-- Am. 1976, Act 434, Imd. Eff. Jan. 11, 1977 ;-- Am. 1980, Act 250, Imd. Eff. July 28, 1980 ;-- Am. 1982, Act 387, Imd. Eff. Dec. 28, 1982 ;-- Am. 1984, Act 283, Imd. Eff. Dec. 20, 1984 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 1996, Act 484, Eff. Jan. 1, 1997 ;-- Am. 2003, Act 45, Eff. Oct. 1, 2003 ;-- Am. 2018, Act 38, Imd. Eff. Feb. 28, 2018
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.14 - Nonbusiness Income, Nonresident and Nonresident Estate or Trust; Definitions.

206.14 Nonbusiness income, nonresident and nonresident estate or trust; definitions.
Sec. 14.
(1) "Nonbusiness income" means all income other than business income.
(2) "Nonresident" means any individual who is not a resident.
(3) "Nonresident estate or trust" means any estate or trust not included in the definition of a resident estate or trust.
History:
1967, Act 281, Eff. Oct. 1, 1967
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.16 - Person; Definition.

206.16 Person; definition.
Sec. 16.
"Person" includes any individual, firm, association, corporation, receiver, estate, trust or any other group or combination acting as a unit, and the plural as well as the singular number.
History:
1967, Act 281, Eff. Oct. 1, 1967
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.18 - Resident and Domicile; Definitions.

206.18 Resident and domicile; definitions.
Sec. 18.
(1) "Resident" means:
(a) An individual domiciled in the state. "Domicile" means a place where a person has his true, fixed and permanent home and principal establishment to which, whenever absent therefrom he intends to return, and domicile continues until another permanent establishment is established. If an individual during the taxable year being a resident becomes a nonresident or vice versa, taxable income shall be determined separately for income in each status. If an individual lives in this state at least 183 days during the tax year or more than 1/2 the days during a taxable year of less than 12 months he shall be deemed a resident individual domiciled in this state.
(b) The estate of a decedent who at his death was domiciled in this state.
(c) Any trust created by will of a decedent who at his death was domiciled in this state and any trust created by, or consisting of property of, a person domiciled in this state, at the time the trust becomes irrevocable.
(2) For the purpose of the definition of "resident", a taxable year shall be deemed to be terminated at the date of death.
(3) The term "resident" when referring to a corporation means a corporation organized under the laws of this state.
History:
1967, Act 281, Eff. Oct. 1, 1967
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.20 - Sales and State; Definitions.

206.20 Sales and state; definitions.
Sec. 20.
(1) "Sales" means all gross receipts of the taxpayer not allocated under sections 110 to 114.
(2) "State" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country, or political subdivision, thereof.
History:
1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1969, Act 332, Imd. Eff. Nov. 4, 1969
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.22 - “Tax” and “Taxable Value” Defined.

206.22 “Tax” and “taxable value” defined.
Sec. 22.
(1) "Tax" includes interest and penalties and further includes the tax required to be withheld on income under part 3, unless the intention to give it a more limited meaning is disclosed by the context.
(2) "Taxable value" means taxable value as calculated under section 27a of the general property tax act, 1893 PA 206, MCL 211.27a.
History:
1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 1996, Act 484, Imd. Eff. Dec. 27, 1996 ;-- Am. 2003, Act 51, Eff. Oct. 1, 2003 ;-- Am. 2016, Act 158, Eff. July 1, 2016
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.24 - "Tax Year" or "Taxable Year" Defined.

206.24 "Tax year" or "taxable year" defined.
Sec. 24.
"Tax year" or "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which taxable income is computed under this part. In the case of a return made for a fractional part of a year, the term shall mean the period for which such return is made. Except for the first return required by this part, any taxpayer's tax year shall be for the same period as is covered by his federal income tax return.
History:
1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.26 - “Taxpayer” Defined.

206.26 “Taxpayer” defined.
Sec. 26.
"Taxpayer" means any person subject to the taxes imposed by this part or subject to the withholding requirements under part 3.
History:
1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2003, Act 50, Eff. Oct. 1, 2003 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012 ;-- Am. 2016, Act 158, Eff. July 1, 2016
2023 Michigan Compiled Laws › Chapter 206 - Income Tax Act of 1967 › Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847) › 281-1967-1 - Part 1 (206.1...206.532) › 281-1967-1-1 - Chapter 1 (206.1...206.36) › Section 206.28 - Repealed. 2011, Act 38, Eff. Jan. 1, 2012.

206.28 Repealed. 2011, Act 38, Eff. Jan. 1, 2012.
Compiler's Notes:
The repealed section pertained to definition of "taxable income" or "net income".