reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › R.S. of 1846 - Revised Statutes of 1846 (201.1 - 201.17) › R-S-1846-201-1-15 - Chapter 15 Chapter 15. of Resignations, Vacancies, and Removals, and of Supplying Vacancies. (201.1...201.17) › R-S-1846-201-1-15-REMOVALS-FROM-OFFICE. - Removals From Office. (201.4... 201.13) › Section 201.10 - Testimony; Transcript, Summary Transmitted to Governor and Accused; Fees.

201.10 Testimony; transcript, summary transmitted to governor and accused; fees.
Sec. 10.
At the time and place there specified in the notice, the commissioner or judge of probate, before whom such inquiry shall be conducted, shall proceed to take the testimony of the witnesses produced before him by the attorney general or prosecuting attorney and by the officer accused, which witnesses shall be sworn by such commissioner or judge of probate and every answer given by them to any question, which either party shall require to be reduced to writing, shall be taken stenographically or in writing under the direction of such commissioner or judge of probate, and such testimony shall be certified by the commissioner or judge of probate, taking the same to be a correct transcript of all of the testimony so taken in said hearing. The commissioner or judge of probate shall observe the rules of evidence as are followed in chancery cases and shall have authority to rule on questions of procedural law. He may authorize the taking of depositions in the same manner as is provided for civil cases. Such testimony so taken and certified shall be delivered by said commissioner or judge of probate to such prosecuting attorney or attorney general, who shall transmit the same with a summary of such testimony to the governor, and the fees of the commissioner or other officer for the performance of such services shall be a charge against the county. If requested by the accused officer prior to the close of taking testimony, a copy of the summary shall be transmitted to him at the same time it is transmitted to the governor. The accused officer shall then be permitted to examine the transcript of testimony furnished to the governor and to prepare his own summary thereof and deliver it to the governor, with a copy to the prosecuting attorney or attorney general, not later than 15 days after the original summary was transmitted to the governor.
History:
R.S. 1846, Ch. 15 ;-- Am. 1853, Act 19, Imd. Eff. Jan. 29, 1853 ;-- CL 1857, 482 ;-- Am. 1871, Act 63, Eff. July 18, 1871 ;-- CL 1871, 624 ;-- Am. 1879, Act 243, Eff. Aug. 30, 1879 ;-- Am. 1883, Act 27, Eff. Sept. 8, 1883 ;-- How. 657 ;-- CL 1897, 1163 ;-- CL 1915, 249 ;-- Am. 1923, Act 8, Eff. Aug. 30, 1923 ;-- CL 1929, 3357 ;-- CL 1948, 201.10 ;-- Am. 1960, Act 145, Eff. Aug. 17, 1960
Compiler's Notes:
This section as originally enacted was numbered section 11.
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › R.S. of 1846 - Revised Statutes of 1846 (201.1 - 201.17) › R-S-1846-201-1-15 - Chapter 15 Chapter 15. of Resignations, Vacancies, and Removals, and of Supplying Vacancies. (201.1...201.17) › R-S-1846-201-1-15-REMOVALS-FROM-OFFICE. - Removals From Office. (201.4... 201.13) › Section 201.11 - Charges Against Prosecuting Attorney; Investigation, Procedure.

201.11 Charges against prosecuting attorney; investigation, procedure.
Sec. 11.
Whenever charges shall be made against any prosecuting attorney as provided in section 7(6) of this chapter, the governor shall direct the attorney general, or the prosecuting attorney of some county adjoining that in which the accused resides, or some other attorney at law, to conduct the inquiry into such charges, and such officer or attorney, when so directed, shall have and exercise the same powers to conduct such inquiry, and shall proceed therein in the same manner, as the prosecuting attorney of the proper county is authorized and required to do in other cases.
History:
R.S. 1846, Ch. 15 ;-- CL 1857, 483 ;-- CL 1871, 625 ;-- How. 658 ;-- CL 1897, 1164 ;-- CL 1915, 250 ;-- CL 1929, 3358 ;-- CL 1948, 201.11
Compiler's Notes:
This section as originally enacted was numbered section 12.The reference to section 7(6) in this section evidently should be to section 6, which was repealed by Act 116 of 1954.
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › R.S. of 1846 - Revised Statutes of 1846 (201.1 - 201.17) › R-S-1846-201-1-15 - Chapter 15 Chapter 15. of Resignations, Vacancies, and Removals, and of Supplying Vacancies. (201.1...201.17) › R-S-1846-201-1-15-REMOVALS-FROM-OFFICE. - Removals From Office. (201.4... 201.13) › Section 201.12, 201.13 - Repealed. 1954, Act 116, Eff. June 1, 1955.

201.12, 201.13 Repealed. 1954, Act 116, Eff. June 1, 1955.
Compiler's Notes:
The repealed sections provided for removal of county clerks and for declaration by governor of vacancies.
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › R.S. of 1846 - Revised Statutes of 1846 (201.1 - 201.17) › R-S-1846-201-1-15 - Chapter 15 Chapter 15. of Resignations, Vacancies, and Removals, and of Supplying Vacancies. (201.1...201.17) › R-S-1846-201-1-15-SUPPLYING-VACANCIES. - Supplying Vacancies. (201.14...201.17) › Section 201.14 - Governor May Fill Certain Vacancies During Recess of Legislature, Term.

201.14 Governor may fill certain vacancies during recess of legislature, term.
Sec. 14.
When during the recess of the legislature there shall be in either of the offices to be appointed by the governor alone or by the governor, by and with the advice and consent of the senate, or of both branches of the legislature, or by the legislature without the concurrence of the governor no officer duly authorized to execute the duties thereof, some suitable person may be selected and appointed by the governor to perform the duties of either of said officers for the time being, and when during the recess of the legislature the term of office of any officer appointed by the governor alone, or by the governor with the advice and consent of the senate or of both branches of the legislature, or by the legislature, without the concurrence of the governor shall expire, the governor shall have power to appoint some suitable person to such office, and such person shall hold such office unless sooner removed by competent authority, until the close of the next session of the legislature or until his successor is appointed, or elected and qualified.
History:
R.S. 1846, Ch. 15 ;-- Am. 1851, Act 172, Imd. Eff. June 27, 1851 ;-- CL 1857, 486 ;-- CL 1871, 628 ;-- How. 662 ;-- CL 1897, 1168 ;-- CL 1915, 254 ;-- CL 1929, 3361 ;-- CL 1948, 201.14
Compiler's Notes:
This section as originally enacted was numbered section 15.
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › R.S. of 1846 - Revised Statutes of 1846 (201.1 - 201.17) › R-S-1846-201-1-15 - Chapter 15 Chapter 15. of Resignations, Vacancies, and Removals, and of Supplying Vacancies. (201.1...201.17) › R-S-1846-201-1-15-SUPPLYING-VACANCIES. - Supplying Vacancies. (201.14...201.17) › Section 201.15 - Vacancies in Certain County Offices; Temporary Appointment.

201.15 Vacancies in certain county offices; temporary appointment.
Sec. 15.
When at any time there shall be in either of the offices of county clerk or prosecuting attorney, no officer duly authorized to execute the duties thereof, the judge of the circuit court of the circuit in which the county where such vacancy exists shall be situated may appoint some suitable person to perform the duties of either of said officers for the time being; and when at any time there shall be in either of the offices of sheriff, coroner, register of deeds or county surveyor, no officer duly authorized to execute the duties thereof some suitable person may be appointed by the county clerk and prosecuting attorney of the county to perform the duties of either of said offices for the time being.
History:
R.S. 1846, Ch. 15 ;-- Am. 1851, Act 172, Imd. Eff. June 27, 1851 ;-- CL 1857, 487 ;-- CL 1871, 629 ;-- How. 663 ;-- CL 1897, 1169 ;-- CL 1915, 255 ;-- CL 1929, 3362 ;-- CL 1948, 201.15
Compiler's Notes:
This section as originally enacted was numbered section 16.
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › R.S. of 1846 - Revised Statutes of 1846 (201.1 - 201.17) › R-S-1846-201-1-15 - Chapter 15 Chapter 15. of Resignations, Vacancies, and Removals, and of Supplying Vacancies. (201.1...201.17) › R-S-1846-201-1-15-SUPPLYING-VACANCIES. - Supplying Vacancies. (201.14...201.17) › Section 201.16 - Oaths and Bonds of Appointees.

201.16 Oaths and bonds of appointees.
Sec. 16.
Each of the persons appointed in pursuance of either of the 2 last preceding sections, shall before proceeding to execute the duties assigned him, comply with such conditions and directions as shall be prescribed and given relative to oaths and bonds, by the officer or officers appointing him as aforesaid.
History:
R.S. 1846, Ch. 15 ;-- CL 1857, 488 ;-- CL 1871, 630 ;-- How. 664 ;-- CL 1897, 1170 ;-- CL 1915, 256 ;-- CL 1929, 3363 ;-- CL 1948, 201.16
Compiler's Notes:
This section as originally enacted was numbered section 17.
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › R.S. of 1846 - Revised Statutes of 1846 (201.1 - 201.17) › R-S-1846-201-1-15 - Chapter 15 Chapter 15. of Resignations, Vacancies, and Removals, and of Supplying Vacancies. (201.1...201.17) › R-S-1846-201-1-15-SUPPLYING-VACANCIES. - Supplying Vacancies. (201.14...201.17) › Section 201.17 - Officers Appointed by Governor During Recess, Term.

201.17 Officers appointed by governor during recess, term.
Sec. 17.
All officers appointed by the governor during the recess of the legislature, shall continue to exercise the duties of their respective offices, until the close of the next succeeding session, unless others shall be appointed in their stead by competent authority, and shall have entered upon the discharge of their respective duties.
History:
R.S. 1846, Ch. 15 ;-- CL 1857, 489 ;-- CL 1871, 631 ;-- How. 665 ;-- CL 1897, 1171 ;-- CL 1915, 257 ;-- CL 1929, 3364 ;-- CL 1948, 201.17
Compiler's Notes:
This section as originally enacted was numbered section 18.
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › Act 199 of 1923 - Filling of Vacancies (201.31 - 201.37) › Section 201.31 - Vacancies in Office; State Officers; Appointment by Governor, Term.

201.31 Vacancies in office; state officers; appointment by governor, term.
Sec. 1.
Whenever a vacancy shall occur in any elective or appointive state office, other than the office of senator or representative in the state legislature or representative or senator in congress or a judge of a court of record, the governor shall fill such vacancy by appointment for the remainder of the unexpired term of such office.
History:
1923, Act 199, Eff. Aug. 30, 1923 ;-- CL 1929, 3365 ;-- CL 1948, 201.31
Former Law:
See Ch. 4 of Act 203 of 1917.
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › Act 199 of 1923 - Filling of Vacancies (201.31 - 201.37) › Section 201.32-201.34 - Repealed. 1954, Act 116, Eff. June 1, 1955.

201.32-201.34 Repealed. 1954, Act 116, Eff. June 1, 1955.
Compiler's Notes:
The repealed sections provided for filling of vacancies in certain public offices.
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › Act 199 of 1923 - Filling of Vacancies (201.31 - 201.37) › Section 201.35 - Vacancies in Office; County Officers; Appointment, Term.

201.35 Vacancies in office; county officers; appointment, term.
Sec. 5.
When a vacancy shall occur in an elective or appointive county office, it shall be filled in the following manner:
1. If the vacancy shall be in the office of county clerk or prosecuting attorney it shall be filled by appointment by the judge or judges of that judicial circuit and the person appointed shall hold office for the remainder of the unexpired term.
2. If the vacancy shall be in any other county office, either elective or appointive, the judge of probate, the county clerk and the prosecuting attorney shall appoint some suitable person to fill such vacancy and the person so appointed shall hold such office for the remainder of the unexpired term.
History:
1923, Act 199, Eff. Aug. 30, 1923 ;-- CL 1929, 3369 ;-- CL 1948, 201.35
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › Act 199 of 1923 - Filling of Vacancies (201.31 - 201.37) › Section 201.36 - Repealed. 1954, Act 116, Eff. June 1, 1955.

201.36 Repealed. 1954, Act 116, Eff. June 1, 1955.
Compiler's Notes:
The repealed section provided for manner of filling vacancies in township offices.
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › Act 199 of 1923 - Filling of Vacancies (201.31 - 201.37) › Section 201.37 - Vacancies in Office; Village or City Officers; Filling.

201.37 Vacancies in office; village or city officers; filling.
Sec. 7.
Whenever a vacancy shall occur in an elective or appointive village or city office, it shall be filled in the manner provided by the law or charter governing the filling of vacancies in the village or city in which the vacancy occurs.
History:
1923, Act 199, Eff. Aug. 30, 1923 ;-- CL 1929, 3371 ;-- CL 1948, 201.37
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › Repealed - Act 159 of 1851 - Vacancies in Certain State Offices (201.41 - 201.41)

VACANCIES IN CERTAIN STATE OFFICES
Act 159 of 1851
201.41 Repealed. 1954, Act 116, Eff. June 1, 1955.
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › Act 76 of 1917 - Vacancies in Office of Justice of Peace (201.51 - 201.52) › Section 201.51 - Repealed. 1980, Act 180, Imd. Eff. July 2, 1980.

201.51 Repealed. 1980, Act 180, Imd. Eff. July 2, 1980.
Compiler's Notes:
The repealed section pertained to vacancy in office of justice of peace.
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › Act 76 of 1917 - Vacancies in Office of Justice of Peace (201.51 - 201.52) › Section 201.52 - Designation of Substitute Municipal Judges or Justice.

201.52 Designation of substitute municipal judges or justice.
Sec. 2.
When the judge of the municipal court or the justice of the peace in any city having only 1 municipal judge or justice of the peace, who is paid a salary in lieu of fees, is unable to perform the duties of his office by reason of illness or absence from the city, said judge, justice of the peace, or his chief clerk may designate any other justice of the peace or municipal judge of the same county to sit in the court of the municipal judge or justice of the peace who is absent or ill: Provided, That no justice of the peace or municipal judge shall be so designated unless qualified under the provisions of the city charter. The judge or justice of the peace so designated shall perform the duties and exercise all of the powers of the municipal judge or justice of the peace in whose court he is sitting during such absence or illness and his compensation shall be in the same amount and payable from the same fund as that paid to such absent or incapacitated judge.
History:
Add. 1945, Act 96, Imd. Eff. Apr. 16, 1945 ;-- CL 1948, 201.52
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › Repealed - Act 211 of 1929 - Additional Justices of Peace (201.61 - 201.65)

ADDITIONAL JUSTICES OF PEACE
Act 211 of 1929
201.61-201.65 Repealed. 1954, Act 116, Eff. June 1, 1955.
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › Act 190 of 1879 - Notice of Vacancy in Public Office (201.91 - 201.91) › Section 201.91 - Vacancy; Notice to Appointing Officer, Body, or State Treasurer.

201.91 Vacancy; notice to appointing officer, body, or state treasurer.
Sec. 1.
(1) If a vacancy occurs in any public office, and the vacancy may be filled by appointment by the governor or otherwise, notice of that vacancy and of the facts why the vacancy exists, shall, within 10 days after the vacancy occurs, be given in writing to the officer, board or body, having power to fill the vacancy by appointment. The notice shall be given as follows:
(a) If the vacancy is in any county office, except for the county clerk, by the clerk of that county.
(b) If in the office of the circuit judge or judges or recorders of a city court, by the clerk of the county where that officer resides at the time of the vacancy.
(c) If the vacancy is in the office of county clerk of any county, by the judge of probate of that county.
(d) If the vacancy is in the office of secretary of state, by the state treasurer.
(e) In all other cases, by the secretary of state.
(2) If a vacancy occurs in an office the salary for which is paid in whole or part from the state treasury, the officer, board, or body having the appointing power shall immediately after receiving notice of the vacancy notify the state treasurer of that vacancy.
History:
1879, Act 190, Eff. Aug. 30, 1879 ;-- How. 650 ;-- CL 1897, 1156 ;-- CL 1915, 242 ;-- CL 1929, 3380 ;-- CL 1948, 201.91 ;-- Am. 2002, Act 378, Imd. Eff. May 24, 2002
2023 Michigan Compiled Laws › Chapter 201 - Vacancies in Office › Repealed - Act 325 of 1913 - Recall of Certain Elective Officers (201.101 - 201.108)

RECALL OF CERTAIN ELECTIVE OFFICERS
Act 325 of 1913
201.101-201.108 Repealed. 1954, Act 116, Eff. June 1, 1955.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.1 - Department as Agency Responsible for Tax Collection; Definitions.

205.1 Department as agency responsible for tax collection; definitions.
Sec. 1.
(1) The department is the agency of this state responsible for the collection of taxes and is responsible for all of the following:
(a) Coordinated collection of state taxes, assessments, licenses, fees, and other money as may be designated by law.
(b) Specialized service for tax enforcement, through establishment and maintenance of uniformity in definition, regulation, return, and payment.
(c) Avoidance of duplication in state facilities for tax collections that involve seasonal or occasional increases of staff, duplication of audits, and wasteful travel expenses.
(d) Safeguarding tax and other collections wherever received until duly deposited in the state treasury.
(e) Providing an advisory service on fiscal status, processes, and needs of state government, including periodic reports on payments, receipts, and debts.
(f) Development of a state revenue enforcement service by means of a staff that is permanent, qualified by training and experience, protected by merit system procedure, and so organized as to serve the public with efficiency, economy, consistency, and equity.
(g) Except as otherwise provided in this act, supervise and control the collection of all past due money and accounts owed to this state or to any officer, department, commission, board, or agency of this state.
(2) Any reference to the department of revenue in this act or any other act shall mean the state treasurer. Any reference to the state commissioner of revenue in this act or any other act shall mean the state treasurer.
(3) As used in this act:
(a) "Department" means the department of treasury.
(b) "Support" means that term as defined in section 2 of the support and parenting time enforcement act, 1982 PA 295, MCL 552.602.
History:
1941, Act 122, Eff. Jan. 10, 1942 ;-- CL 1948, 205.1 ;-- Am. 1970, Act 188, Imd. Eff. Aug. 6, 1970 ;-- Am. 2002, Act 657, Imd. Eff. Dec. 23, 2002 ;-- Am. 2006, Act 615, Imd. Eff. Jan. 3, 2007
Compiler's Notes:
For transfer of the functions, powers, and duties of the Revenue Division and the State Commissioner of Revenue within the Department of Treasury to the State Treasurer as head of the Department of Treasury, see E.R.O. No. 1991-16 compiled at MCL 205.35 of the Michigan Compiled Laws.
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.2 - Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002.

205.2 Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002.
Compiler's Notes:
The repealed section pertained to appointment and qualifications of commissioner of revenue.
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.3a - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.

205.3a Repealed. 1980, Act 162, Eff. Sept. 17, 1980.
Compiler's Notes:
The repealed section pertained to demand for payment of tax, issuance of warrant, and levy on property.
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.5 - Brochure Listing and Explaining Taxpayer's Protections and Recourses; Communication Concerning Determination or Collection of Tax.

205.5 Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax.
Sec. 5.
(1) The department shall prepare a brochure that lists and explains, in simple and nontechnical terms, a taxpayer's protections and recourses in regard to a departmental action administering or enforcing a tax statute, including at least all of the following:
(a) A taxpayer's protections and the department's obligations during an audit.
(b) Both the administrative and judicial procedures for appealing a departmental decision.
(c) The procedures for claiming refunds and filing complaints.
(d) The means by which the department may enforce a tax statute, including assessment, jeopardy assessment, and enforcement of a lien.
(2) The department shall include the brochure prepared as required under subsection (1) with a communication to a taxpayer concerning the determination or collection of a tax administered under this act. The department may take the actions necessary to prevent sending multiple brochures to the same taxpayer.
History:
Add. 1993, Act 13, Imd. Eff. Apr. 1, 1993
Compiler's Notes:
Former MCL 205.5, which provided procedure for removal of commissioner from office, was repealed by Act 188 of 1970, Imd. Eff. Aug. 6, 1970.
Popular Name:
Revenue Act
Admin Rule:
R 205.1001 et seq. of the Michigan Administrative Code.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.6 - Identification of Refund Opportunity by Auditor; Notification to Taxpayer.

205.6 Identification of refund opportunity by auditor; notification to taxpayer.
Sec. 6.
If during the course of an audit authorized under this act an auditor identifies a refund opportunity for the taxpayer, the auditor shall notify the taxpayer of that refund opportunity in a timely manner. The taxpayer may then claim a refund under the provisions of this act. Neither the auditor nor any other department employee shall be required to provide detailed transactional support for refund claims or be required to perform a review beyond that necessary to carry out the intended audit scope.
History:
Add. 2006, Act 6, Eff. Oct. 1, 2006
Compiler's Notes:
Former MCL 205.6, which provided for departmental organization by commissioner, was repealed by Act 188 of 1970, Eff. Aug. 6, 1970.
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.6a - Bulletin or Letter Ruling; Reliance by Taxpayer; Definitions.

205.6a Bulletin or letter ruling; reliance by taxpayer; definitions.
Sec. 6a.
(1) A taxpayer may rely on a bulletin or letter ruling issued by the department after September 30, 2006 and shall not be penalized for that reliance until the bulletin or letter ruling is revoked in writing. However, that reliance by the taxpayer is limited to issues addressed in the bulletin or letter ruling for tax periods up to the effective date of an amendment to the law upon which the bulletin or letter ruling is based or for tax periods up to the date of a final order of a court of competent jurisdiction for which all rights of appeal have been exhausted or have expired that overrules or modifies the law upon which the bulletin or letter ruling is based.
(2) As used in this section:
(a) "Bulletin" means a revenue administrative bulletin.
(b) "Letter ruling" means a formal document issued by the department to a specific taxpayer on a specific tax matter related to a future transaction. A taxpayer shall request a letter ruling on a form and in a manner prescribed by the department.
History:
Add. 2006, Act 12, Eff. Imd. Feb. 3, 2006
Compiler's Notes:
Former MCL 205.6a, which pertained to compromise of liability, was repealed by Act 162 of 1980, Eff. Sept. 17, 1980.
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.7 - Awarding Damages; Conditions; Limitation.

205.7 Awarding damages; conditions; limitation.
Sec. 7.
If the department intentionally or recklessly disregards a provision of a law, rule, or written guideline or procedure of the department in connection with the determination, collection, or refund of a tax, interest, or penalty under this act or a tax administered under this act, a taxpayer may be awarded actual damages, including reasonable attorney fees, sustained as a result of the department's action. An award under this section shall not exceed $10,000.00. A claim may be brought under this section only if the cause of action arose before January 1, 1996.
History:
Add. 1993, Act 14, Imd. Eff. Apr. 1, 1993
Compiler's Notes:
Former MCL 205.7, which pertained to the state board of tax appeals, was repealed by Act 37 of 1976, Eff. Dec. 31, 1977, Act 162 of 1980, Eff. Dec. 31, 1981, and by Act 138 of 1981, Eff. Sept. 30, 1982.
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.8 - Letters and Notices Sent to Taxpayer's Official Representative.

205.8 Letters and notices sent to taxpayer's official representative.
Sec. 8.
If a taxpayer files with the department a written request that copies of letters and notices regarding a dispute with that taxpayer be sent to the taxpayer's official representative, the department shall send the official representative, at the address designated by the taxpayer in the written request, a copy of each letter or notice sent to that taxpayer. A taxpayer shall not designate more than 1 official representative under this section for a single dispute.
History:
Add. 1993, Act 14, Imd. Eff. Apr. 1, 1993
Compiler's Notes:
Former MCL 205.8, which pertained to the state board of tax appeals, was repealed by Act 37 of 1976, Eff. Dec. 31, 1977, Act 162 of 1980, Eff. Dec. 31, 1981, and by Act 138 of 1981, Eff. Sept. 30, 1982.
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.9 - Repealed. 1976, Act 37, Eff. Dec. 31, 1977.

205.9 Repealed. 1976, Act 37, Eff. Dec. 31, 1977.
Compiler's Notes:
The repealed section, which pertained to the state board of tax appeals, was also repealed by Act 162 of 1980, Eff. Dec. 31, 1981, and by Act 138 of 1981, Eff. Sept. 30, 1982.
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.10 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.

205.10 Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.
Compiler's Notes:
The repealed section provided for advisory boards, consultants and research assistants.
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.11 - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.

205.11 Repealed. 1980, Act 162, Eff. Sept. 17, 1980.
Compiler's Notes:
The repealed section pertained to statistical reports and confidentiality.
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.12 - Signing Orders, Certificates, Jeopardy Assessments, and Subpoenas.

205.12 Signing orders, certificates, jeopardy assessments, and subpoenas.
Sec. 12.
All orders, certificates, jeopardy assessments, and subpoenas made or issued by the department shall be signed by the state treasurer or the state treasurer's designee.
History:
1941, Act 122, Eff. Jan. 10, 1942 ;-- CL 1948, 205.12 ;-- Am. 1975, Act 266, Imd. Eff. Nov. 3, 1975 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 2002, Act 657, Imd. Eff. Dec. 23, 2002
Compiler's Notes:
Section 2 of Act 58 of 1986 provides: “The changes in penalties and interest affected by this amendatory act shall take effect July 1, 1986.”Section 3 of Act 58 of 1986 provides: “Except for section 31 and the provisions of enacting section 2, this amendatory act shall take effect May 1, 1986.”
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.15, 205.16 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.

205.15, 205.16 Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.
Compiler's Notes:
The repealed sections pertained to transfer to department of employees from other agencies, and contained a savings clause.
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.17 - Repealed. 1980, Act 162, Eff. Sept. 17, 1980.

205.17 Repealed. 1980, Act 162, Eff. Sept. 17, 1980.
Compiler's Notes:
The repealed section pertained to office space.
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.20 - Procedures to Which Taxes Subject.

205.20 Procedures to which taxes subject.
Sec. 20.
Unless otherwise provided by specific authority in a taxing statute administered by the department, all taxes shall be subject to the procedures of administration, audit, assessment, interest, penalty, and appeal provided in sections 21 to 30.
History:
Add. 1980, Act 162, Eff. Sept. 17, 1980
Compiler's Notes:
Enacting section 4 of Act 162 of 1980 provides:"Section 4. This amendatory act shall take effect 90 days after signature by the Governor. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective with the effective date of this act. An appeal to the state board of tax appeals filed prior to the effective date of this act shall proceed as follows:"(a) A matter which has not been heard on or before January 1, 1981, shall be transferred to the tax tribunal as of January 1, 1981."(b) A matter which has been heard on or before January 1, 1981 shall be completed by the board and a decision issued before December 31, 1981."(c) An appeal having been filed in any court of record in this state prior to January 1, 1981 shall proceed in those courts until a decision is rendered. Appeals filed after January 1, 1981 shall be in accordance with this amendatory act."Act 138 of 1981 purported to amend enacting sections 3 and 4 of Act 162 of 1980 to read as follows:"Section 3. Sections 7, 8, and 9 of Act No. 122 of the Public Acts of 1941, as amended, being sections 205.7, 205.8, and 205.9 of the Compiled Laws of 1970, are repealed effective September 30, 1982."Section 4. (1) This amendatory act shall take effect September 16, 1980. All new appeals from an assessment, decision or order of the department shall be made to the tax tribunal effective September 16, 1980. An appeal to the state board of tax appeals filed prior to September 16, 1980 shall proceed as follows:"(a) A matter which has not been heard, and submitted to the board for decision, on or before January 1, 1982 shall be transferred to the tax tribunal as of January 1, 1982."(b) A matter which has been heard, and submitted to the board for decision, on or before January 1, 1982 shall be completed and a decision issued before September 30, 1982."(2) An appeal having been filed in any court of record in this state prior to January 1, 1981 shall proceed in those courts until a decision is rendered. Appeals filed after January 1, 1981 shall be in accordance with this amendatory act."However, the provisions of Act 162 of 1980 had already taken effect prior to October 29, 1981, the effective date of Act 138 of 1981.
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.21a - Credit Audit or Refund Denial; Informal Conference; Notice.

205.21a Credit audit or refund denial; informal conference; notice.
Sec. 21a.
If a taxpayer serves written notice upon the department within 60 days of the issuance of a credit audit or a refund denial, the taxpayer is entitled to an informal conference on the question in the same manner and under the same procedures provided for under section 21.
History:
Add. 2006, Act 5, Imd. Eff. Feb. 3, 2006
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.21b - Taxpayer Subject to Use Tax Audit; Offset; "Use Tax" Defined.

205.21b Taxpayer subject to use tax audit; offset; "use tax" defined.
Sec. 21b.
(1) In the course of an audit conducted under the authority of section 21, a taxpayer has the right to claim credit amounts as an offset against debit amounts determined in the audit. A taxpayer that is the subject of a use tax audit of its purchases is entitled to offset the use tax liability determined in that audit by the amount of sales tax paid annually under the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, by it to a Michigan vendor, or use tax paid annually by it to a vendor located outside this state, on an amount of up to $5,000.00 in purchases.
(2) As used in this section, "use tax" means the tax described in the use tax act, 1937 PA 94, MCL 205.91 to 205.111.
History:
Add. 2006, Act 7, Eff. Oct. 1, 2006
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31) › Section 205.30b - Report Regarding Application of Revenue Limitation; Petition for Refund; Method of Refund; Escrow Account.

205.30b Report regarding application of revenue limitation; petition for refund; method of refund; escrow account.
Sec. 30b.
(1) Within 45 days after the publication of the comprehensive annual financial report by the director of the department of management and budget pursuant to section 494 of the management and budget act, 1984 PA 431, MCL 18.1494, the director of the department of management and budget and the state treasurer shall issue a report regarding the application of the revenue limitation in section 26 of article IX of the state constitution of 1963 to the fiscal year for which the comprehensive annual financial report applies. Within 30 days after the director of the department of management and budget and the state treasurer issue their report, the auditor general shall audit that report. This audit shall examine the past and present methodology of calculating revenues and comment on differences, if any, from past practices.
(2) If a refund is required by section 26 of article IX of the state constitution of 1963, a taxpayer shall petition for the refund by filling out the appropriate line to be provided on the annual income tax return, single business tax return, or Michigan business tax return. The amount of refund shall be based on the tax liability for the taxpayer's year commencing in the state's fiscal year in which the revenue limit was exceeded. Failure to fill out the appropriate line on the annual income tax return, single business tax return, or Michigan business tax return shall not extinguish the taxpayer's right to petition for the refund pursuant to section 350d of the management and budget act, 1984 PA 431, MCL 18.1350d.
(3) If before November 1, 1986, a final determination is made that the method of refund provided for in subsection (2) is unconstitutional, the state treasurer shall cause the refunds due, if any, to be paid for the state fiscal year 1984-85 beginning January 1, 1987 and through February 28, 1987.
(4) The governor may create an escrow account in the general fund and set aside in that account an amount equal to the refunds required by section 26 of article IX of the state constitution of 1963.
History:
Add. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 2007, Act 194, Imd. Eff. Dec. 21, 2007
Compiler's Notes:
Section 2 of Act 58 of 1986 provides: “The changes in penalties and interest affected by this amendatory act shall take effect July 1, 1986.”Section 3 of Act 58 of 1986 provides: “Except for section 31 and the provisions of enacting section 2, this amendatory act shall take effect May 1, 1986.”
Popular Name:
Revenue Act
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47) › Section 205.41 - Motor Fuel Taxes; Collection Transferred to Department of Revenue.

205.41 Motor fuel taxes; collection transferred to department of revenue.
Sec. 1.
All the powers and duties now vested by law in the secretary of state with respect to the collection of the motor fuel taxes are hereby transferred to the department of revenue. The state department of revenue shall be vested with full authority to collect the motor fuel taxes with reference to all such matters as have heretofore been vested in the secretary of state. Whenever any reference is made in the laws of this state to the collection of motor fuel taxes by the secretary of state, such reference shall be deemed intended to be made to the department of revenue.
History:
1959, Act 15, Eff. Mar. 19, 1960
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47) › Section 205.42 - Motor Fuel Taxes; Acts.

205.42 Motor fuel taxes; acts.
Sec. 2.
The department of treasury shall administer and enforce the following acts and shall succeed to and is hereby vested with all the powers, duties, functions, responsibilities, and jurisdiction now or hereafter conferred upon the secretary of state with respect to the collection of motor fuel taxes as prescribed by:
(a) Motor fuel tax, Act No. 150 of the Public Acts of 1927, being sections 207.101 to 207.202 of the Michigan Compiled Laws.
(b) Highway finance act of 1955, former Act No. 87 of the Public Acts of 1955, or its successor.
(c) Aeronautics code of the state of Michigan, Act No. 327 of the Public Acts of 1945, being sections 259.1 to 259.208 of the Michigan Compiled Laws.
(d) Marine fuel tax, part 781 (Michigan state waterways commission) of the natural resources and environmental protection act, Act No. 451 of the Public Acts of 1994, being sections 324.78101 to 324.78112 of the Michigan Compiled Laws.
History:
1959, Act 15, Eff. Mar. 19, 1960 ;-- Am. 1996, Act 51, Imd. Eff. Feb. 26, 1996
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47) › Section 205.43 - Motor Fuel Taxes; Transfer of Staff, Records, Files and Property.

205.43 Motor fuel taxes; transfer of staff, records, files and property.
Sec. 3.
All of the staff, records, files and other property, including property held in trust, belonging to the secretary of state with respect to the collection of the motor fuel taxes shall be transferred to the state department of revenue and shall be continued as part of the staff, records, files, and property of the department of revenue.
History:
1959, Act 15, Eff. Mar. 19, 1960
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47) › Section 205.44 - Motor Fuel Taxes; Hearings, Orders, Rules and Regulations.

205.44 Motor fuel taxes; hearings, orders, rules and regulations.
Sec. 4.
All hearings and proceedings of whatever nature now pending before the secretary of state with respect to the collection of the motor fuel taxes shall not be abated, but shall be transferred to the state department of revenue, without notice to interested parties, and shall be conducted in the same manner and determined in accordance with the provisions of law concerning such hearings and proceedings. All orders, rules and regulations of the secretary of state with respect to the collection of the motor fuel taxes shall continue in effect as though the transfer were not made, and to the extent applicable, they shall be binding upon the department of revenue.
History:
1959, Act 15, Eff. Mar. 19, 1960
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47) › Section 205.45 - Motor Fuel Taxes; Transfer of Appropriations.

205.45 Motor fuel taxes; transfer of appropriations.
Sec. 5.
All appropriations and all other funds necessary to carry out all the powers, duties and responsibilities of the secretary of state with respect to the collection of motor fuel taxes shall be transferred to the state department of revenue.
History:
1959, Act 15, Eff. Mar. 19, 1960
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47) › Section 205.46 - Continuance of Services and Functions.

205.46 Continuance of services and functions.
Sec. 6.
The secretary of state and the state department of revenue shall make all other arrangements as are necessary to provide for the uninterrupted conduct of the services and functions of government as prescribed by this act.
History:
1959, Act 15, Eff. Mar. 19, 1960
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 15 of 1959 - Collection of Motor Fuel Taxes (205.41 - 205.47) › Section 205.47 - Effective Date of Act.

205.47 Effective date of act.
Sec. 7.
This act shall take effect on January 1, 1960.
History:
1959, Act 15, Eff. Mar. 19, 1960
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78) › Section 205.52a - Reduction of Tax on Vehicle for Which Special Registration Secured; Limitation; Certification.

205.52a Reduction of tax on vehicle for which special registration secured; limitation; certification.
Sec. 2a.
(1) For a sale at retail to a person of a vehicle for which a special registration is secured pursuant to section 226(9) of the Michigan vehicle code, 1949 PA 300, MCL 257.226, the tax imposed under this act shall be reduced by the sum of the following amounts:
(a) The use tax imposed on the vehicle by the state to which the vehicle was removed and in which it is registered.
(b) The amount obtained, even if negative, by subtracting the sales tax that would have been imposed on the vehicle by the state to which the vehicle was removed and in which it is registered if the vehicle had been purchased in that state, from the tax otherwise due under this act.
(2) The reduction in the tax made pursuant to subsection (1) shall not exceed the tax otherwise due under this act.
(3) The person purchasing the vehicle shall furnish to the seller a certification, on a form prescribed by the department, containing the name, address, and signature of the purchaser, a statement indicating the vehicle shall be primarily used, stored, and registered outside of this state, and the name of the jurisdiction in which the vehicle shall be registered.
History:
Add. 1984, Act 228, Imd. Eff. July 30, 1984 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78) › Section 205.52c - Seller of Tangible Personal Property or Services; Nexus; Conditions; Application to Transactions After October 1, 2018; Inclusion of Sales of Marketplace Facilitator and Marketplace Seller; Exception; Definitions.

205.52c Seller of tangible personal property or services; nexus; conditions; application to transactions after October 1, 2018; inclusion of sales of marketplace facilitator and marketplace seller; exception; definitions.
Sec. 2c.
(1) A seller of tangible personal property is engaged in the business of making sales at retail in this state if the seller meets either of the following conditions:
(a) The seller's gross receipts from sales to purchasers in this state exceed $100,000.00 in the previous calendar year.
(b) The seller has 200 or more separate transactions into this state in the previous calendar year.
(2) This section applies regardless of whether the seller has a physical presence in this state or is presumed to be engaged in the business of making sales at retail in this state under section 2b. This section does not eliminate or alter the obligation of a seller that has a physical presence in this state or is presumed to be engaged in the business of making sales at retail in this state under section 2b to remit the tax levied under this act.
(3) This section applies to transactions occurring on or after October 1, 2018.
(4) A person that is a marketplace facilitator under section 2d shall include sales by marketplace sellers on its marketplace and its direct sales in determining its gross receipts under subsection (1)(a) or its number of transactions under subsection (1)(b).
(5) A person that is a marketplace seller under section 2d shall include its sales through a marketplace facilitator and its direct sales in determining its gross receipts under subsection (1)(a) or its number of transactions under subsection (1)(b).
(6) Notwithstanding anything else in this section, a seller that makes no sales at retail is not required to obtain a license under this act or file returns. A seller that makes both sales at retail and sales for purposes of resale shall obtain a license under this act, file required returns, and remit tax as required by this act.
(7) As used in this section:
(a) "Marketplace facilitator" means that term as defined in section 2d.
(b) "Marketplace seller" means that term as defined in section 2d.
History:
Add. 2019, Act 145, Imd. Eff. Dec. 12, 2019
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78) › Section 205.54b - Deductible Sales of Gasoline; Statement of Transferee.

205.54b Deductible sales of gasoline; statement of transferee.
Sec. 4b.
Any taxpayer, who does not include in the amount of his gross proceeds used for the computation of the tax on sales of gasoline pursuant to the provisions of subdivision (f) of section 4a by reason of the filing with him by the transferee of a statement in a form approved by the department of revenue, shall not hereafter be subject to the requirements of this act as to any portion of such sales of gasoline which are not used by the transferee for the purposes described in said statement: Provided, That this section shall also apply to and be effective in relation to similar transactions of the taxpayer subsequent to January 1, 1949.
History:
Add. 1955, Act 131, Imd. Eff. June 7, 1955
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78) › Section 205.54c - Repealed. 2004, Act 173, Eff. Sept. 1, 2004.

205.54c Repealed. 2004, Act 173, Eff. Sept. 1, 2004.
Compiler's Notes:
The repealed section pertained to exemptions of property affixed to real estate under certain contracts.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 167 of 1933 - General Sales Tax Act (205.51 - 205.78) › Section 205.54e - Sales of Vehicles to Members of Armed Forces.

205.54e Sales of vehicles to members of armed forces.
Sec. 4e.
A sale of a vehicle from a Michigan retailer for titling and registration in his or her home state of residency or domicile to a nonresident person of Michigan actually serving in the United States armed forces is exempt from the tax under this act. At the time of sale or purchase, the purchaser shall provide a sworn statement to the vendor from the immediate commanding officer of the purchaser certifying that the purchaser claiming the exemption is a member of the armed forces on active duty and furnishing the recorded domiciliary or home address of the purchaser.
History:
Add. 1969, Act 204, Imd. Eff. Aug. 6, 1969 ;-- Am. 2004, Act 173, Eff. Sept. 1, 2004