reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.425 - Failure to Comply With Act; Suspension, Revocation, or Refusal to Issue or Renew License; Hearing.

205.425 Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing.
Sec. 5.
(1) The department may suspend, revoke, or refuse to issue or renew a license issued under this act for failure to comply with this act or for any other good cause. A person whose license is suspended, revoked, or not renewed shall not act as a stamping agent or acquire a stamp from the department or any other person, or sell a tobacco product during the period of suspension or revocation, or until the license is renewed.
(2) If a person who is a manufacturer, wholesaler, or unclassified acquirer licensed under this act is convicted of a felony under any provision of this act, the department shall revoke any license issued under this act to that person.
(3) Before the department suspends, revokes, or refuses to renew a license under this act, the department shall notify the person of its intent to hold a hearing before a representative of the state treasurer for purposes of determining whether to suspend, revoke, or refuse to renew a license not less than 14 days before the scheduled hearing date.
(4) A person aggrieved by the suspension, revocation, or refusal to issue or renew a license may apply to the department for a hearing within 20 days after notice of the suspension, revocation, or refusal to issue or renew the license. A hearing must be held in the same manner provided in section 21 of 1941 PA 122, MCL 205.21. The decision in case of suspension, revocation, or refusal to renew must be issued within 45 days of receipt of the request for hearing.
History:
1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1997, Act 187, Imd. Eff. Dec. 30, 1997 ;-- Am. 2022, Act 171, Imd. Eff. July 21, 2022
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.425a - Procurement of Stamps; Designs, Denominations, and Forms; Request for Proposal.

205.425a Procurement of stamps; designs, denominations, and forms; request for proposal.
Sec. 5a.
(1) The department shall procure stamps as needed in the various designs, denominations, and forms necessary as determined by the department. The department shall pay for the stamps.
(2) Not later than August 4, 2012, the department shall issue a request for proposal to acquire and use digital stamps that contain a unique nonrepeating code that can be read by a device that identifies the taxed product and also contain other security and enforcement features as determined by the department. The request for proposal must include a provision that requires the successful bidder on the proposal to share digital stamp technology so that handheld devices, including, but not limited to, smartphones, can be readily utilized in furtherance of the implementation of the use of digital stamps and so that the technology and equipment used by the stamping agents to affix the stamp to the product can be supplied, as may be permitted by the department, by the successful bidder on the proposal or by any other providers. The request for proposal must also include a provision permitting the department to manage or restrict access rights to all or part of the information contained within, or accessible from, the stamps and a provision requiring the successful bidder on the proposal to guarantee that the stamps will be designed and manufactured to ensure that stamps can be affixed to individual packages of cigarettes in accordance with the requirements under section 6a(2) and (3).
History:
Add. 1997, Act 187, Imd. Eff. Dec. 30, 1997 ;-- Am. 2012, Act 188, Imd. Eff. June 20, 2012 ;-- Am. 2022, Act 171, Imd. Eff. July 21, 2022
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.425b - Advising Stamping Agents of License Suspension, Revocation, Nonrenewal, or Reinstatement; Disclosure of Information.

205.425b Advising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information.
Sec. 5b.
The department shall advise all stamping agents of all persons licensed under this act and any manufacturer, wholesaler, secondary wholesaler, unclassified acquirer, or other person whose license is suspended, revoked, or not renewed under this act. The department shall advise all stamping agents of any person whose license is reinstated. A stamping agent shall not disclose licensing information provided to the agent by the department. The department may disclose whether a person holds a license under this act.
History:
Add. 1997, Act 187, Imd. Eff. Dec. 30, 1997
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.426b - Issuance of Stamps to Wholesaler or Unclassified Acquirer.

205.426b Issuance of stamps to wholesaler or unclassified acquirer.
Sec. 6b.
(1) Upon proper request in the form and manner prescribed by the department, a wholesaler or unclassified acquirer may obtain stamps from the department.
(2) The department shall not issue any stamps to a wholesaler or unclassified acquirer that is delinquent in paying the tax under this act.
History:
Add. 1997, Act 187, Eff. Apr. 15, 1998 ;-- Am. 2022, Act 171, Imd. Eff. July 21, 2022
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.426e - Enforcement of Tobacco Product Manufacturer's Escrow Accounts Act; Disclosure of Information to Attorney General; Consolidation of Information Received Pursuant to Agreements With Indian Tribes; Disclosure of Information Otherwise Confidential; Information Received as Result of Npm Adjustment Settlement Agreement.

205.426e Enforcement of tobacco product manufacturer's escrow accounts act; disclosure of information to attorney general; consolidation of information received pursuant to agreements with Indian tribes; disclosure of information otherwise confidential; information received as result of NPM adjustment settlement agreement.
Sec. 6e.
(1) Notwithstanding any law to the contrary, the department shall, upon request of the attorney general, disclose to the attorney general, or his or her designee, information obtained by the department that is relevant to the enforcement of the tobacco product manufacturers' escrow accounts act, 1999 PA 244, MCL 445.2051 to 445.2052. However, with regard to information received pursuant to any tax agreement entered into between this state and any Indian tribe, that includes limitations on disclosure of such information in addition to, or in lieu of, those contained in statute, the information provided under this section shall be consolidated to include all information received pursuant to such agreements with Indian tribes so as not to enable a person to ascertain any 1 Indian tribe's information. The department and the attorney general or his or her designee, except as provided in this subsection, may disclose information provided under this section that may otherwise be confidential if 1 or more of the following apply:
(a) In discharge of the duty to enforce or defend the provisions of this act or the tobacco product manufacturers' escrow accounts act, 1999 PA 244, MCL 445.2051 to 445.2052.
(b) In the course of any litigation, arbitration, or proceeding related to the tobacco product manufacturers' escrow accounts act, 1999 PA 244, MCL 445.2051 to 445.2052, the master settlement agreement, or the NPM adjustment settlement agreement.
(c) In complying with provisions in the NPM adjustment settlement agreement related to a data clearinghouse.
(2) Tobacco product sales data provided by another state, a manufacturer, or other person or entity to a data clearinghouse pursuant to the NPM adjustment settlement agreement that is also provided to the department pursuant to that agreement shall be treated as confidential tax information subject to section 28 of 1941 PA 122, MCL 205.28. This subsection only applies to information received by the department as a result of the NPM adjustment settlement agreement.
History:
Add. 2016, Act 43, Eff. June 13, 2016
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.427a - Imposition of Tax on Consumer; Intent of Act.

205.427a Imposition of tax on consumer; intent of act.
Sec. 7a.
It is the intent of this act to impose the tax levied under this act upon the consumer of the tobacco products by requiring the consumer to pay the tax at the specified rate.
History:
Add. 1997, Act 187, Imd. Eff. Dec. 30, 1997
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.427b - Bad Debt; Deduction; Definition.

205.427b Bad debt; deduction; definition.
Sec. 7b.
(1) A licensee may deduct the amount of bad debts from the tax levied under section 7. The amount deducted must be charged off as uncollectible on the books of the licensee. If a person pays all or part of a bad debt with respect to which a licensee claimed a deduction under this section, the licensee is liable for the amount of taxes deducted in connection with that portion of the debt for which payment is received and shall remit these taxes in his or her next payment to the department under section 7.
(2) Any claim for a bad debt deduction under this section must be supported by all of the following:
(a) A copy of the original invoice.
(b) Evidence that the tobacco products described in the invoice were delivered to the person who ordered them.
(c) Evidence that the person who ordered and received the tobacco products did not pay the licensee for the tobacco products and that the licensee used reasonable collection practices in attempting to collect the debt.
(3) As used in this section, "bad debt" means the taxes attributable to any portion of a debt that is related to a sale of tobacco products subject to tax under section 7 that is not otherwise deductible or excludable, that has become worthless or uncollectible in the time period between the date when taxes accrue to the state for the licensee's preceding tax return and the date when taxes accrue to the state for the present return, and that is eligible to be claimed, or could be eligible to be claimed if the licensee kept accounts on an accrual basis, as a deduction pursuant to section 166 of the internal revenue code of 1986, 26 USC 166. A bad debt does not include any interest on the wholesale price of a tobacco product, uncollectible amounts on property that remains in the possession of the licensee until the full purchase price is paid, expenses incurred in attempting to collect any account receivable or any portion of the debt recovered, any accounts receivable that have been sold to a third party for collection, and repossessed property.
History:
Add. 2002, Act 607, Imd. Eff. Dec. 20, 2002 ;-- Am. 2022, Act 171, Imd. Eff. July 21, 2022
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.430 - Defenses.

205.430 Defenses.
Sec. 10.
The seizure, forfeiture, sale, or destruction of a tobacco product or other property, or an action for recovery of amounts due, does not constitute a defense to the person owning or having control or possession of that property from criminal prosecution for an act or omission made or offense committed under this act or from liability to pay penalties provided by this act.
History:
1993, Act 327, Eff. Mar. 15, 1994
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.433 - Administration of Tax; Rules; Forms; Additional Taxes; Appointment of Special Investigator.

205.433 Administration of tax; rules; forms; additional taxes; appointment of special investigator.
Sec. 13.
(1) The tax imposed by this act shall be administered by the department pursuant to 1941 PA 122, MCL 205.1 to 205.31, and this act. In case of conflict between 1941 PA 122, MCL 205.1 to 205.31, and this act, the provisions of this act control.
(2) The department may promulgate rules to implement this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.
(3) The department shall prescribe forms for use by taxpayers and the manner in which the forms must be filed.
(4) The tax imposed by this act is in addition to all other taxes for which the taxpayer may be liable.
(5) The state treasurer may appoint any department employee as a special investigator, who shall have the power to arrest a person violating this act.
History:
1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 1995, Act 131, Imd. Eff. July 10, 1995 ;-- Am. 2022, Act 171, Imd. Eff. July 21, 2022
Admin Rule:
R 205.401 et seq. and R 205.451 et seq. of the Michigan Administrative Code.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.434 - Requirements or Prohibitions Imposed by Local Units of Government.

205.434 Requirements or prohibitions imposed by local units of government.
Sec. 14.
Notwithstanding any other provision of law, beginning on the effective date of this act, a city, township, village, county, other local unit of government, or political subdivision of this state shall not impose any new requirement or prohibition pertaining to the sale or licensure of tobacco products for distribution purposes. This section does not invalidate or otherwise restrict a requirement or prohibition described in this section existing on the effective date of this act.
History:
1993, Act 327, Eff. Mar. 15, 1994
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.435 - Repeal of MCL 205.501 to 205.522.

205.435 Repeal of MCL 205.501 to 205.522.
Sec. 15.
(1) Act No. 265 of the Public Acts of 1947, being sections 205.501 to 205.522 of the Michigan Compiled Laws, is repealed effective May 1, 1994.
(2) The provisions of Act No. 265 of the Public Acts of 1947, being sections 205.501 to 205.522 of the Michigan Compiled Laws, shall remain in effect for criminal liability and the collection and enforcement of the payment of any tax, fee, penalty, or interest due and payable under that act for any period in which that act was in effect prior to its repeal.
History:
1993, Act 327, Eff. Mar. 15, 1994
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.436 - Conditional Effective Date.

205.436 Conditional effective date.
Sec. 16.
This act shall not take effect unless Senate Joint Resolution S is submitted to the voters and the following bills are enacted into law:
(a) House Bill No. 5109.
(b) House Bill No. 5110.
(c) House Bill No. 5116.
(d) House Bill No. 5009.
(e) House Bill No. 5010.
(f) House Bill No. 5118.
(g) House Bill No. 5097.
(h) House Bill No. 5123.
(i) House Bill No. 4279.
(j) House Bill No. 5102.
(k) House Bill No. 5103.
(l) House Bill No. 5106.
(m) House Bill No. 5111.
(n) House Bill No. 5115.
(o) House Bill No. 5112.
(p) House Bill No. 5120.
(q) House Bill No. 5129.
(r) House Bill No. 5224.
History:
1993, Act 327, Eff. Mar. 15, 1994
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Repealed - Act 265 of 1947 - Cigarette Tax (205.501 - 205.523)

CIGARETTE TAX
Act 265 of 1947
205.501-205.523 Repealed. 1949, Act 312, Imd. Eff. June 17, 1949;—1951, Act 78, Imd. Eff. May 28, 1951;—1961, Act 156, Eff. July 1, 1961;—1980, Act 167, Eff. Sept. 17, 1980; —1993, Act 327, Eff. May 1, 1994.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Repealed - Act 150 of 1953 - Income Tax (205.551 - 205.574)

INCOME TAX
Act 150 of 1953
205.551-205.574 Repealed. 1954, Act 17, Imd. Eff. Mar. 12, 1954;—1967, Act 281, Eff. Jan. 1, 1968.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Repealed - Act 343 of 1969 - Multistate Tax Compact (205.581 - 205.589)

MULTISTATE TAX COMPACT
Act 343 of 1969
205.581-205.589 Repealed. 2014, Act 282, Imd. Eff. Sept. 12, 2014.
Compiler's Notes:
Enacting section 1 of Act 282 of 2014 provides: "Enacting section 1. 1969 PA 343, MCL 205.581 to 205.589, is repealed retroactively and effective beginning January 1, 2008. It is the intent of the legislature that the repeal of 1969 PA 343, MCL 205.581 to 205.589, is to express the original intent of the legislature regarding the application of section 301 of the Michigan business tax act, 2007 PA 36, MCL 208.1301, and the intended effect of that section to eliminate the election provision included within section 1 of 1969 PA 343, MCL 205.581, and that the 2011 amendatory act that amended section 1 of 1969 PA 343, MCL 205.581, was to further express the original intent of the legislature regarding the application of section 301 of the Michigan business tax act, 2007 PA 36, MCL 208.1301, and to clarify that the election provision included within section 1 of 1969 PA 343, MCL 205.581, is not available under the income tax act of 1967, 1967 PA 281, MCL 206.1 to 206.713.”
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 173 of 1956 - Domicile of Decedents for Death Tax Purposes (205.601 - 205.607) › Section 205.601 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Definitions.

205.601 Domicile of decedents for death tax purposes, settlement of disputes; definitions.
Sec. 1.
For the purposes of this act:
(1) The term "executor" means an executor of the will or administrator of the estate of the decedent, but does not include an ancillary administrator nor an administrator with the will annexed if an executor named in the will has been appointed and has qualified in another state.
(2) The term "taxing official" means the commissioner of revenue of the state of Michigan and the designated authority of a reciprocal state.
(3) The term "death tax" means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax,""transfer tax,""succession tax,""estate tax,""death duty,""death dues," or otherwise.
(4) The term "interested person" means any person who may be entitled to receive, or who has received any property or interest which may be required to be considered in computing the death tax of any state involved.
(5) The term "state" means any state, territory, or possession of the United States, or the District of Columbia. The term "this state" means the state of Michigan.
(6) The term "board" shall mean board of arbitration.
History:
1956, Act 173, Eff. Aug. 11, 1956
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 173 of 1956 - Domicile of Decedents for Death Tax Purposes (205.601 - 205.607) › Section 205.602 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Notice of Election, Rejection.

205.602 Domicile of decedents for death tax purposes, settlement of disputes; notice of election, rejection.
Sec. 2.
In any case in which this state and 1 or more other states each claims that it was the domicile of a decedent at his death, at any time prior to the commencement of legal action for determination of domicile within this state or within 60 days thereafter, any executor, or the taxing official of any such state, may elect to invoke the provisions of this act. Such executor or taxing official shall send a notice of such election by registered mail, receipt requested, to the taxing official of each such state and to each executor, ancillary administrator, and interested person. Within 40 days after the receipt of such notice of election any executor may reject such election by sending a notice, by registered mail, receipt requested, to all persons originally required to be sent a notice of election. When an election has been rejected by an executor, no further proceedings shall be had under this act. If such election is not rejected within the 40-day period, the dispute as to death taxes shall be determined solely as hereinafter provided. No other proceedings to determine or assess such death taxes shall thereafter be instituted in any court of this state or otherwise.
History:
1956, Act 173, Eff. Aug. 11, 1956
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 173 of 1956 - Domicile of Decedents for Death Tax Purposes (205.601 - 205.607) › Section 205.603 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Written Agreement With Other Taxing Officials.

205.603 Domicile of decedents for death tax purposes, settlement of disputes; written agreement with other taxing officials.
Sec. 3.
In any case in which an election is made and not rejected the commissioner of revenue of this state may enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death taxes, together with interest and penalties, that may be due this state, provided this agreement fixes the amount to be paid the other states involved in the dispute.
History:
1956, Act 173, Eff. Aug. 11, 1956
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 173 of 1956 - Domicile of Decedents for Death Tax Purposes (205.601 - 205.607) › Section 205.605 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Written Agreement After Arbitration Commenced.

205.605 Domicile of decedents for death tax purposes, settlement of disputes; written agreement after arbitration commenced.
Sec. 5.
Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, as provided in section 4, the commissioner of revenue of this state may in any case enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death tax, together with interest and penalties, that may be due this state, provided this agreement fixes the amount to be paid the other states involved in the dispute, at any time before such proceeding is concluded. Upon the filing of this agreement with the authority which would have jurisdiction to assess the death tax of this state, if the decedent died domiciled in this state, an assessment shall be made as provided in such agreement, and this assessment finally and conclusively fixes the amount of death tax due this state. If the aggregate amount payable under such agreement or under an agreement made in accordance with the provisions of section 3 to the states involved is less than the minimum credit allowable to the estate against the United States estate tax imposed with respect thereto, the executor forthwith shall also pay to the commissioner of taxation of this state the same percentage of the difference between such aggregate amount of such credit as the amount payable to such commissioner under such agreement bears to such aggregate amount.
History:
1956, Act 173, Eff. Aug. 11, 1956
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 173 of 1956 - Domicile of Decedents for Death Tax Purposes (205.601 - 205.607) › Section 205.606 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Maximum Interest and Penalties if Decedent Domiciled in This State.

205.606 Domicile of decedents for death tax purposes, settlement of disputes; maximum interest and penalties if decedent domiciled in this state.
Sec. 6.
When in any case the board of arbitration determines that a decedent died domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 4% of the amount of the taxes per annum.
History:
1956, Act 173, Eff. Aug. 11, 1956
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 173 of 1956 - Domicile of Decedents for Death Tax Purposes (205.601 - 205.607) › Section 205.607 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Application of Act.

205.607 Domicile of decedents for death tax purposes, settlement of disputes; application of act.
Sec. 7.
This act shall be applicable only to cases in which each of the states involved in the dispute has in effect therein a law substantially similar hereto. Except, nothing contained in this section shall prohibit the application of this act or any part hereof where any of the other states involved in the dispute have in effect therein a law empowering the tax authority to voluntarily enter into a binding arbitration or compromise agreement and such an agreement is so entered into.
History:
1956, Act 173, Eff. Aug. 11, 1956
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-1 - Chapter 1 (205.701...205.707) › Section 205.701 - Short Title.

205.701 Short title.
Sec. 1.
This act shall be known and may be cited as the "tax tribunal act".
History:
1973, Act 186, Eff. July 1, 1974
Compiler's Notes:
For transfer of Michigan tax tribunal to Michigan administrative hearing system, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For the transfer of powers, duties, functions and responsibilities of the Michigan administrative hearing system to the Michigan office of administrative hearings and rules, and abolishment of the Michigan administrative hearing system, see E.R.O. 2019-1, compiled at MCL 324.99923.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-1 - Chapter 1 (205.701...205.707) › Section 205.703 - Definitions.

205.703 Definitions.
Sec. 3.
As used in this act:
(a) "Agency" means a board, official, or administrative agency empowered to make a decision, finding, ruling, assessment, determination, or order that is subject to review under the jurisdiction of the tribunal or that has collected a tax for which a refund is claimed.
(b) "Chairperson" means the chairperson of the tribunal.
(c) "Mediation" means a voluntary process in which a mediator facilitates communication between parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement.
(d) "Mediator" means a neutral third party who is certified by the tribunal under section 47 as a mediator in a proceeding before the tribunal or as a facilitator in the court of claims, and who is agreed to by the parties.
(e) "Proceeding" means an appeal taken under this act.
(f) "Property tax laws" does not include the drain code of 1956, 1956 PA 40, MCL 280.1 to 280.630.
(g) "Tribunal" means the tax tribunal created under section 21.
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 ;-- Am. 1992, Act 172, Imd. Eff. July 21, 1992 ;-- Am. 2008, Act 125, Imd. Eff. May 9, 2008
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-1 - Chapter 1 (205.701...205.707) › Section 205.707 - Provisions Effective.

205.707 Provisions effective.
Sec. 7.
The provisions of this act are effective nothwithstanding the provisions of any statute, charter, or law to the contrary.
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) › 186-1973-2 - Chapter 2 (205.721...205.726) › Section 205.721 - Tax Tribunal; Creation; Quasi-Judicial Agency; Appointment, Reappointment, and Terms of Members; Vacancy; Training.

205.721 Tax tribunal; creation; quasi-judicial agency; appointment, reappointment, and terms of members; vacancy; training.
Sec. 21.
(1) The tax tribunal is created and is a quasi-judicial agency which, for administrative purposes only, is in the department of licensing and regulatory affairs.
(2) The tribunal consists of 7 members appointed by the governor, with the advice and consent of the senate, for terms of 4 years.
(3) A member may be reappointed and a vacancy shall be filled for an unexpired term in the same manner as the appointment is made for a full term.
(4) Members shall receive training on matters relevant to the work of the tribunal, including, but not limited to, proper courtroom procedures, state and local tax issues, accepted appraisal practices, and proper assessing practices.
History:
1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 2018, Act 438, Eff. Oct. 1, 2019
Compiler's Notes:
For transfer of the Tax Tribunal from the Department of Treasury to the Department of Commerce, budget procurement and management related functions from the Department of Treasury to the Director of the Department of Commerce, and the power to designate the chairperson of the Tax Tribunal to the Governor, see E.R.O. No. 1991-15 compiled at MCL 205.800 of the Michigan Compiled Laws.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-2 - Chapter 2 (205.721...205.726) › Section 205.723 - Tax Tribunal; Election and Duties of Chairman.

205.723 Tax tribunal; election and duties of chairman.
Sec. 23.
Annually, the tribunal shall elect 1 of its members as chairman who shall assign matters, apportion business of the tribunal, and perform other duties prescribed by law.
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) › 186-1973-2 - Chapter 2 (205.721...205.726) › Section 205.724 - Tax Tribunal; Chief Clerk; Deputy Clerks; Oath; Bond.

205.724 Tax tribunal; chief clerk; deputy clerks; oath; bond.
Sec. 24.
(1) The tribunal shall have 1 chief clerk.
(2) The tribunal shall have such deputy clerks as, with the chairman's approval, are required and assigned by the chief clerk. The chief clerk shall maintain the records and perform such other duties as the chairman directs or as are prescribed by law.
(3) Each clerk, before taking office, shall take and subscribe the constitutional oath of office and furnish a bond pursuant to Act No. 10 of the Public Acts of 1969, being sections 15.1 to 15.6 of the Michigan Compiled Laws.
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) › 186-1973-2 - Chapter 2 (205.721...205.726) › Section 205.725 - Principal Office of Tribunal and Chief Clerk; Accommodations and Equipment; Legal, Technical, and Secretarial Assistance; Restrictions on Clerks or Employees; Salaries and Expenses of Tribunal.

205.725 Principal office of tribunal and chief clerk; accommodations and equipment; legal, technical, and secretarial assistance; restrictions on clerks or employees; salaries and expenses of tribunal.
Sec. 25.
(1) The principal office of the tribunal and its chief clerk shall be in the city of Lansing, and the department of administration shall furnish suitable accommodations and equipment there.
(2) Subject to appropriations therefor, the tribunal shall have such legal, technical, and secretarial assistance as the chairman deems necessary.
(3) A clerk or employee of the tribunal shall not provide legal, accounting, or technical assistance relevant to a federal, state or local tax matter, or to any other matter of which the tribunal may acquire jurisdiction.
(4) Salaries and expenses of the tribunal shall be paid as provided by law.
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) › 186-1973-2 - Chapter 2 (205.721...205.726) › Section 205.726 - Appointment of Hearing Officers; Conducting Hearings; Notice of Hearing; Proposed Decision of Hearing Officer or Referee.

205.726 Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer or referee.
Sec. 26.
The tribunal may appoint 1 or more hearing officers to hold hearings. Hearings, except as otherwise provided in chapter 6, shall be conducted pursuant to chapter 4 of the administrative procedures act of 1969, 1969 PA 306, MCL 24.271 to 24.287, and the open meetings act, 1976 PA 267, MCL 15.261 to 15.275. Public notice of the time, date, and place of the hearing shall be given in the manner required by the open meetings act, 1976 PA 267, MCL 15.261 to 15.275. A proposed decision of a hearing officer or referee shall be considered and decided by 1 or more members of the tribunal.
History:
Add. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1978, Act 439, Imd. Eff. Oct. 9, 1978 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 ;-- 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) › 186-1973-3 - Chapter 3 (205.731...205.737a) › Section 205.731 - Tax Tribunal; Jurisdiction.

205.731 Tax tribunal; jurisdiction.
Sec. 31.
The tribunal has exclusive and original jurisdiction over all of the following:
(a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments, allocation, or equalization, under the property tax laws of this state.
(b) A proceeding for a refund or redetermination of a tax levied under the property tax laws of this state.
(c) Mediation of a proceeding described in subdivision (a) or (b) before the tribunal.
(d) Certification of a mediator in a tax dispute described in subdivision (c).
(e) Any other proceeding provided by law.
History:
1973, Act 186, Eff. July 1, 1974 ;-- Am. 2008, Act 125, Imd. Eff. May 9, 2008
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-3 - Chapter 3 (205.731...205.737a) › Section 205.732 - Tax Tribunal; Powers.

205.732 Tax tribunal; powers.
Sec. 32.
The tribunal's powers include, but are not limited to, all of the following:
(a) Affirming, reversing, modifying, or remanding a final decision, finding, ruling, determination, or order of an agency.
(b) Ordering the payment or refund of taxes in a matter over which it may acquire jurisdiction.
(c) Granting other relief or issuing writs, orders, or directives that it deems necessary or appropriate in the process of disposition of a matter over which it may acquire jurisdiction.
(d) Promulgating rules for the implementation of this act, including rules for practice and procedure before the tribunal and for mediation as provided in section 47, under the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.
(e) Mediating a proceeding before the tribunal.
(f) Certifying mediators to facilitate claims in the court of claims and in the tribunal.
History:
1973, Act 186, Eff. July 1, 1974 ;-- Am. 2008, Act 125, Imd. Eff. May 9, 2008
Admin Rule:
R 205.1101 et seq. of the Michigan Administrative Code.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-3 - Chapter 3 (205.731...205.737a) › Section 205.733 - Tax Tribunal; Adoption and Effect of Seal; Process.

205.733 Tax tribunal; adoption and effect of seal; process.
Sec. 33.
(1) The tribunal shall adopt a seal, which when impressed upon a document issued by the tribunal, raises a rebuttable presumption of the validity and authenticity of the document.
(2) Process shall be styled: "In the name of the people of the state of Michigan", shall be effective anywhere in the state and may be served by an officer or person authorized to serve process issued by a circuit court.
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) › 186-1973-3 - Chapter 3 (205.731...205.737a) › Section 205.734 - Hearing and Deciding Proceeding; Location; Accommodations and Equipment; Conducting Business at Public Meeting; Notice.

205.734 Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice.
Sec. 34.
(1) One or more members of the tribunal may hear and decide proceedings.
(2) The tribunal shall sit at places throughout the state as the tribunal determines. The county board of commissioners for the county in which the tribunal is sitting, except when the tribunal is sitting in the city of Lansing, shall provide the tribunal with suitable accommodations and equipment on request of the chairperson. The business which the tribunal may perform shall be conducted at a public meeting on the tribunal held in compliance with Act No. 267 of the Public Acts of 1976, as amended. Public notice of the time, date, and place of the meeting shall be given in the manner required by Act No. 267 of the Public Acts of 1976, as amended.
History:
1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1978, Act 439, Imd. Eff. Oct. 9, 1978 ;-- 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) › 186-1973-3 - Chapter 3 (205.731...205.737a) › Section 205.736 - Tax Tribunal; Subpoenas; Compliance; Assistance From State and Local Governments.

205.736 Tax tribunal; subpoenas; compliance; assistance from state and local governments.
Sec. 36.
(1) Tribunal, upon written request of a party to a proceeding, shall issue subpoenas forthwith requiring the attendance and testimony of witnesses and the production of evidence including but not limited to books, records, correspondence, and documents in their possession or under their control. On written request, the tribunal shall revoke a subpoena if the evidence, the production of which is required, does not relate to a matter in issue, or if the subpoena does not describe with sufficient particularity the evidence, the production of which is required, or if for any other reason sufficient in law the subpoena is invalid. In case of refusal to comply with a subpoena, the party on whose behalf it was issued may file a petition, in the circuit court for Ingham county or for the county in which the proceeding is held, for an order requiring compliance.
(2) When directed by the chairman, a state or local governmental unit or agency shall make available books, records, documents, information, and assistance to the tribunal.
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) › 186-1973-3 - Chapter 3 (205.731...205.737a) › Section 205.737a - Extension of Deadline for Filing Certain 2020 Property Tax Appeals.

205.737a Extension of deadline for filing certain 2020 property tax appeals.
Sec. 37a.
A petitioner shall have until August 31, 2020 to file any property tax appeal provided for under section 35a or 62 if the filing deadline otherwise provided for that appeal under this act or other law is any day after May 27, 2020 and before September 1, 2020. As used in this section, "petitioner" means a party who files a petition in the tribunal.
History:
Add. 2020, Act 88, Imd. Eff. June 11, 2020
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-4 - Chapter 4 (205.741...205.749) › Section 205.741 - Tax Tribunal; Proceedings Before State Tax Commission or Circuit Court.

205.741 Tax tribunal; proceedings before state tax commission or circuit court.
Sec. 41.
A person or legal entity which, immediately before the effective date of this act, was entitled to proceed before the state tax commission or circuit court of this state for determination of a matter subject to the tribunal's jurisdiction, as provided in section 31, shall proceed only before the tribunal.
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) › 186-1973-4 - Chapter 4 (205.741...205.749) › Section 205.743 - Payment of Taxes as Condition to Final Decision; Taxes to Which Section Applicable; Appeal to Which Section Applicable.

205.743 Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable.
Sec. 43.
(1) If the date set by law for the payment of taxes has passed, the tribunal shall not make a final decision on the entire proceeding until the taxes are paid. This requirement may be waived at the tribunal's discretion.
(2) This section only applies to taxes paid under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, or 1953 PA 189, MCL 211.181 to 211.182.
(3) This section does not apply to an appeal to the residential property and small claims division of the tribunal under section 62a of a denial of a claim for exemption of a principal residence 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.
History:
1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 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) › 186-1973-4 - Chapter 4 (205.741...205.749) › Section 205.744 - Intervention or Impleading.

205.744 Intervention or impleading.
Sec. 44.
(1) Except for petitions filed under chapter 6, the tax tribunal may permit the intervention or impleading of any governmental unit which receives tax funds from the petitioner who is making the appeal.
(2) If a petition is filed under chapter 6, the tribunal may permit the intervention or impleading of a state or local governmental unit or officer thereof or of any person or other entity upon a showing of a material monetary interest in the decision of the tribunal which is not likely to be adequately presented by the parties to the proceeding.
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) › 186-1973-4 - Chapter 4 (205.741...205.749) › Section 205.745 - Entering Order or Decision; Appeal.

205.745 Entering order or decision; appeal.
Sec. 45.
An order or decision may be entered by a member of the tribunal upon written consent of the parties filed in the proceeding or stated in the record. The order or decision is not appealable and has like effect as an order or decision in a contested hearing.
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) › 186-1973-4 - Chapter 4 (205.741...205.749) › Section 205.746 - Evidence; Written Decision; Rules of Privilege; Objection; Official Report of Proceeding; Availability of Writings to Public; Costs for Transcripts.

205.746 Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts.
Sec. 46.
(1) In a proceeding before the tribunal all parties may submit evidence. The tribunal shall make its decision in writing. The tribunal may admit and give probative effect to evidence of a type commonly relied upon by reasonably prudent men in the conduct of their affairs. Irrelevant, immaterial, or unduly repetitious evidence may be excluded. Effect shall be given to the rules of privilege recognized by law. An objection to an offer of evidence may be made.
(2) A proceeding before the tribunal shall be officially reported. A writing prepared, owned, used, in the possession of, or retained by the tribunal in the performance of an official function shall be made available to the public in compliance with Act No. 442 of the Public Acts of 1976, being sections 15.231 to 15.247 of the Michigan Compiled Laws. Costs assessed for transcripts shall be collected by the clerk and paid into a revolving fund to be used solely to defray the costs of preparing transcripts.
History:
1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1978, Act 439, Imd. Eff. Oct. 9, 1978
Compiler's Notes:
In subsection (2) of this section, “15.247” evidently should read “15.246”.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779) › 186-1973-4 - Chapter 4 (205.741...205.749) › Section 205.749 - Fees; Michigan Tax Tribunal Fund; Creation; Deposit of Fees; Money Remaining in Fund at Close of Fiscal Year; Use.

205.749 Fees; Michigan tax tribunal fund; creation; deposit of fees; money remaining in fund at close of fiscal year; use.
Sec. 49.
(1) The tribunal by rule shall prescribe filing fees and other fees to be paid in connection with a proceeding before the tribunal. The fees shall be paid to the clerk of the tribunal and by order of the tribunal may be taxed as costs.
(2) The residential property and small claims division of the tribunal shall not charge fees or costs on appeals of principal residence property as defined in rules promulgated by the tax tribunal.
(3) The Michigan tax tribunal fund is created in the department of labor and economic growth as a separate interest bearing fund. All fees collected pursuant to this act shall be deposited in the Michigan tax tribunal fund. The state treasurer shall direct the investment of the Michigan tax tribunal fund. Money in the Michigan tax tribunal fund shall remain in the Michigan tax tribunal fund at the close of the fiscal year and shall not revert to the general fund. Money in the Michigan tax tribunal fund shall be used solely for operation of the tribunal.
History:
1973, Act 186, Eff. July 1, 1974 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 ;-- Am. 2008, Act 126, Imd. Eff. May 9, 2008
Admin Rule:
R 205.1101 et seq. of the Michigan Administrative Code.
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 205.751 - Tax Tribunal; Requirements as to Decisions and Opinions; Decision Delaying Collection of Taxes.

205.751 Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes.
Sec. 51.
(1) A decision and opinion of the tribunal shall be made within a reasonable period, shall be in writing or stated in the record, and shall include a concise statement of facts and conclusions of law, stated separately and, upon order of the tribunal, shall be officially reported and published.
(2) If the implementation of a decision of the tribunal would have the effect of delaying collection of taxes in a taxing unit due to the time of the year in which the decision is rendered, the tribunal shall not order immediate implementation of the decision without consent of all the taxing units involved, but shall order any required adjustment in rate by the taxing unit or units be made in the following tax year.
History:
1973, Act 186, Eff. July 1, 1974 ;-- Am. 1978, Act 95, Imd. Eff. Apr. 5, 1978
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 205.752 - Tax Tribunal; Decisions or Orders Final and Conclusive; Copies; Costs.

205.752 Tax tribunal; decisions or orders final and conclusive; copies; costs.
Sec. 52.
(1) A decision or order of the tribunal is final and conclusive on all parties, unless reversed, remanded, or modified on appeal. A copy of the decision or order shall be mailed forthwith to each party or his attorney of record. Costs may be awarded in the discretion of the tribunal.
(2) The tribunal may order a rehearing upon written motion made by a party within 21 days after the entry of the decision or order. A decision or order may be amended or vacated after the rehearing.
History:
1973, Act 186, Eff. July 1, 1974 ;-- Am. 2008, Act 125, Imd. Eff. May 9, 2008