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Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Income Tax › Section R. 206.22 - Overwithholding or withholding in error

Current through Vol. 24-12, July 15, 2024
Rule 22.
(1) If an
				employer overwithholds income tax from an employee's wages, or if he withholds
				Michigan tax where he should not have withheld Michigan tax, he may repay the
				amount withheld in error to the employee at any time within the same calendar
				year. He shall obtain a receipt from the employee for the amount refunded and
				keep it as a part of his own records. The employer may adjust his records
				internally and deduct the amount refunded from the tax owing on his next return
				or he may ask for a cash refund.
(2) The fact that an employer is withholding
				more on 1 basis than he would if he were using another method, for example, the
				wage bracket method as compared to the percentage method, does not mean that
				there has been an overcollection. The employer may choose whichever method he
				prefers and if his computation is correct according to the method selected,
				there is no overcollection. Similarly, if an employee does not file an
				exemption certificate so that more is withheld than would have been if he had
				claimed his exemptions, there is no overcollection on that account and no
				repayments to him by the employer would be authorized.
(3) If the employer does not repay the
				employee for the overcollection, the employee's remedy lies in claiming credit
				for the amount withheld on an individual income tax return.
(a) Example 1. An employee was a resident of
				Michigan and lived and worked in Michigan through June of the current year. On
				July 1, his employer reassigned the employee to New York state. The employee
				moved to and became a legal resident of New York state on July 1.
The employer correctly withheld $600.00 Michigan tax from
				  January through June, but erroneously withheld another $200.00 Michigan tax
				  instead of New York tax during July and August and paid Michigan $800.00 tax
				  which was withheld from this 1 employee.
The employer should refund $200.00 to the employee and obtain
				  a receipt for his records. The employer may either reduce his next Michigan
				  return by $200.00 or ask for a refund. The W-2 shall show $600.00 Michigan tax
				  withheld.
(b) Example 2. A
				coding error resulted in Michigan tax being withheld from an employee who is a
				resident of Minnesota. The employee never lived or worked in Michigan. The
				employee found the error when he received his W-2. If the employer can recover
				the W-2 and issue a corrected W-2 showing no Michigan tax withheld, he may
				refund the tax to the employee, obtain a receipt, and either deduct it from the
				amount withheld the following month or ask the department for a refund. If the
				employer cannot recover the W-2 from the employee, the employee shall obtain
				relief by filing a Michigan individual income tax return.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Income Tax › Section R. 206.23 - Withholding tax returns

Current through Vol. 24-12, July 15, 2024
Rule 23. The income tax withheld from compensation paid to
				  employees is a personal obligation of the employer (taxpayer) and is due and
				  payable on or before the fifteenth day of the month next succeeding the month
				  in which the tax was withheld. The commissioner of revenue may require filing
				  of returns on other than a monthly basis. The taxpayer shall make out a tax
				  return for the preceding month on the form required by the department, showing
				  the amount of the tax for which he is liable and mail the return, together with
				  a remittance for the amount of the tax, payable to the state of Michigan, to
				  the address as indicated on the return, on or before the fifteenth day of the
				  month. The return shall be signed by the taxpayer or the duly authorized agent
				  of the taxpayer.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Income Tax › Section R. 206.24 - Withholding exemption certificate

Current through Vol. 24-12, July 15, 2024
Rule 24.
(1) Every
				employee shall file a signed employee's Michigan withholding exemption
				certificate, form MI-W4, with his or her employer. The number of personal and
				dependency exemptions claimed on the MI-W4 shall not exceed the number of
				personal and dependency exemptions the employee is entitled to claim on his or
				her individual income tax return.If married, and the employee and his or her
				spouse are both employed, they shall not claim the same personal and dependency
				exemptions with their employers at the same time. If a person is unmarried and
				holds more than 1 job, the person shall not claim the same exemption with more
				than 1 employer at the same time.
(2) An employee may claim exemption from
				Michigan income tax withholding, which shall be renewed annually, if all of the
				following conditions exist:
(a) He claimed
				exemption from federal income tax withholding.
(b) He did not incur a Michigan income tax
				liability for the previous year.
(c) He does not anticipate a Michigan income
				tax liability for the current year because his employment is less than full
				time, intermittent, or temporary, and his personal and dependency exemptions
				will exceed his annual compensation.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Income Tax › Section R. 206.25 - "Homestead" defined

Current through Vol. 24-12, July 15, 2024
Rule 25.
(1)
				"Homestead" means a dwelling, or a unit in a multiple unit dwelling, which is
				subject to property tax or a service charge in lieu of taxes pursuant to
				section 15a of Act No. 346 of the Public Acts of 1968, and is occupied as a
				home by the owner or renter. Real property classified as agricultural land for
				property tax purposes is part of a person's homestead under any of the
				following conditions:
(a) If the gross
				receipts from the taxpayer's agricultural or horticultural operations are
				greater than his household income, all taxes on farmland may be claimed for
				credit.
(b) If gross receipts from
				the taxpayer's agricultural or horticultural operations are less than his
				household income, the credit for property taxes is limited to the property
				taxes on land that he has lived on for 10 years or more and which is adjacent
				or contiguous to his home.
(c) If
				the taxpayer has not lived on the land for 10 years and the gross receipts from
				agricultural or horticultural operations do not exceed the taxpayer's household
				income, only the taxes on the home and 5 acres of land may be claimed for
				credit.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Income Tax › Section R. 206.26 - Property taxes claimable for homestead property tax credit; sale of property; apportionment of taxes; computation of credit

Current through Vol. 24-12, July 15, 2024
Rule 26.
(1)
				Property taxes which may be claimed for a property tax credit are:
(a) Taxes based on the state equalized value
				of the homestead, including collection fees. Special assessments based on state
				equalized value may also be claimed.
(b) The property must be located in Michigan
				and be the principal residence of the claimant.
(c) The taxes shall be the taxes billed for
				the year the credit is claimed. For example, a property tax credit claimed for
				1976 shall be based on taxes billed to the owner for 1976, usually in July and
				December.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Income Tax › Section R. 206.27 - Homestead property tax credit; "owner" defined

Current through Vol. 24-12, July 15, 2024
Rule 27.
(1) The
				term "owner," for the purpose of claiming a homestead property tax credit,
				means a natural person who owns his home or is:
(a) Purchasing a homestead under a mortgage
				or land contract.
(b) Purchasing a
				dwelling on leased land.
(c) A
				tenant stockholder of a cooperative housing corporation.
(d) Holding a life lease in a homestead
				previously sold.
(e) The sole
				occupant of a homestead in which he is a joint owner.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Income Tax › Section R. 206.28 - Homestead property tax credit; renter

Current through Vol. 24-12, July 15, 2024
Rule 28.
(1) A
				person renting a homestead that is subject to a property tax is entitled to a
				homestead property tax credit similar to the credit allowed the
				homeowner.
(2) The renter, in his
				or her computation of the credit, shall use 17% of gross rent for taxes on his
				or her homestead.
(3) Gross rent is
				the contracted rental amount the renter or lessee pays to the landlord. If the
				department has reason to believe that the amount charged is excessive, the
				department may adjust the rent to fair market value for purposes of computing
				the credit.
(4) Persons living in a
				mobile home park may claim credit on the $3.00 per month specific tax and 17%
				of the remaining charges as rent.
Example 1. Monthly charges for the lot are $65.00, including
				  the $3.00 per month specific tax. Rent paid for the entire year, $62.00 x 12 =
				  $744.00.
Property tax in rent, 17% x
								744.00..........................
$126.48
Specific tax at $3.00 per
								month...............................
36.00
__________
Homestead property taxes for credit
								computation.....
$162.48
(5)
				A person renting a homestead that is subject to a service fee as provided by
				section 15a of 1966 PA 346, MCL 125.1415a, in lieu of an ad valorem property
				tax, shall base his or her property tax credit on the service fee included in
				the rent he or she pays. The person does not use 17% of rent paid. For example,
				John Doe rents a home for $160.00 per month or $1,920.00 per year. The home is
				tax exempt but a service fee of 7% of rent is paid to the city by the owner. In
				the computation of the credit, John Doe uses 7% of $1,920.00 or $134.40 for
				property taxes. The service fees can vary from 1% to 10% of the rent paid
				depending on the city and type of housing. Therefore, occupants of service fee
				housing should ask their management agent for the percentage that applies to
				their homestead.
(6) This rule is
				effective for the tax year starting January 1, 1978.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Income Tax › Section R. 206.29 - Homestead property tax credit; separation or divorce of claimants

Current through Vol. 24-12, July 15, 2024
Rule 29.
(1) For the
				period prior to separation or divorce, the taxes or rent paid shall be prorated
				on the basis of each spouse's income to total income for the period.
However, if 1 spouse's income does not equal 1/2 the taxes or
				  tax in rent for the period, the other spouse may claim all of the taxes or tax
				  in rent for that period. In the example in subrule (5) Alice is not entitled to
				  claim part of the property taxes during the period they lived together because
				  for that period she did not have income equal to 1/2 of the taxes.
(2) During the period of
				separation or divorce, the occupant of the homestead is entitled to the
				credit.
(3) If 1 of the parties to
				a separation or divorce is required to continue the house payments and taxes or
				the rent on the dwelling occupied by the other, the occupant shall include
				these payments in his or her household income.
(4) Household income is that income received
				during the period the claimant is entitled to claim property taxes or tax in
				rent.
(5) Example 1. Bob and Alice
				Jones separated June 1 and were divorced November 3. They owned a home on which
				the taxes for the year were $900.00. Alice continued to occupy the home and
				received title to the property upon their divorce. Bob moved into an apartment
				June 1 and paid $225.00 per month rent for the balance of the year. Bob's
				income for the year was $15,000.00 and, at the time they separated, he was
				ordered to pay Alice $200.00 per month plus the payments on the house ($240.00
				per month, including taxes and insurance). The divorce decree called for
				alimony to Alice of $200.00 per month. Alice earned $30.00 per month on a
				part-time job through July but quit to go to work full time on August 1 for a
				salary of $500.00 per month. Their homestead property tax credits are computed
				as follows:
Figure for 206.29
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Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Income Tax › Section R. 206.30 - Homestead property tax credit; part-year resident

Current through Vol. 24-12, July 15, 2024
Rule 30. A person who moved into or out of the state during
				  the tax year and was a resident for at least 6 months may compute a property
				  tax credit on his or her Michigan household income. For purposes of computing
				  the credit, the taxes on the Michigan home bought or sold shall be reduced to
				  the ratio of days occupied to total days in the tax year.
(a) Example 1. Mr. Jones came to Michigan on
				May 1, purchased a home, and moved into it with his family on June 1. The taxes
				on the home for the full year were $720.00. Mr. Jones received the following
				income:
Figure for 206.30
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Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Income Tax › Section R. 206.31 - Homestead property tax credit; death of taxpayer

Current through Vol. 24-12, July 15, 2024
Rule 31. The 6-month residency rule does not apply to
				  deceased taxpayers. The taxes on which a credit may be based are those taxes
				  billed to, and paid by, the claimant for the current tax year. For renters, the
				  tax is 17% of the rent paid up to the date of death.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Income Tax › Section R. 206.32 - Veteran's homestead property tax credit

Current through Vol. 24-12, July 15, 2024
Rule 32.
(1) The
				credit allowed servicemen, veterans, or their widows under the requirements of
				section 506 of Act No. 281 of the Public Acts of 1967, being S206.506 of the
				Michigan Compiled Laws, shall be known as a veteran's homestead property tax
				credit.
(2) A person eligible for
				the veteran's credit may file a claim for the year in which he first became
				eligible and all years thereafter for which he remains eligible, including the
				year in which his eligibility is terminated. Eligible claimants of a veteran's
				homestead property tax credit who buy or sell and rent a home during the tax
				year shall compute their credit as shown in the following example:
John Brown is an eligible veteran with a 30%
				  service-connected disability which entitles him to a state equalized value
				  allowance of $3,500.00. He sold his home in March and moved out on April 30.
				  Its state equalized value was $10,500.00. The taxes for the entire year
				  amounted to $546.00. He rented a home for the next 5 months for $275.00 per
				  month. He purchased a new which he moved into on October 1. The state equalized
				  value is $15,000.00. Taxes of $780.00 were assessed for the entire year. Mr.
				  and Mrs. John Brown's household income for the tax year amounted to
				  $12,000.00.
Figure for 206.32
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Note: Veterans renting a homestead subject to a service fee
				  in lieu of property taxes should enter their share of the service fee on line
				  47 instead of 17% of rent paid. See your management agent for your share of the
				  service fee.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Income Tax › Section R. 206.33 - Income tax return preparers

Current through Vol. 24-12, July 15, 2024
Rule 33.
(1) An
				income tax return preparer shall furnish a completed copy of any return or
				refund claim he prepares to the taxpayer before or at the time he presents it
				to him for signing.
(2) The
				preparer shall retain a completed copy of the return or refund claim, or retain
				on a list the name, taxpayer's social security number and taxable year of the
				taxpayer for whom such return or claim for refund was prepared.
(3) The preparer shall make such copy or list
				available for inspection upon request by the commissioner of revenue or his
				representative. The return copy or list shall be retained for the 3-year period
				following the close of the return period during which such return or claim for
				refund was presented to the taxpayer for filing. However, in the case of a
				return which becomes due during a return period (including extensions, if any)
				following the return period during which the return was presented to the
				taxpayer for filing, then such materials as described in this paragraph shall
				be retained and kept available for inspection upon request for the 3-year
				period following the close of such later return period in which the return
				became due. For the definition of "return period" see the internal revenue
				code, 26 U.S.C. S6060(c).
(4) For
				the purpose of this rule, the term "income tax return preparer" means any
				person who prepares for compensation, or who employs 1 or more persons to
				prepare for compensation, any return of tax imposed by Act No. 281 of the
				Public Acts of 1967, or any claim for refund under the same act. For the
				purpose of the preceding sentence, the preparation of a substantial portion of
				a return or claim for refund shall be treated as if it were the preparation of
				such return or claim for refund.
(5) In the case of an employment between 2 or
				more income tax return preparers, the person who employs 1 or more other
				preparers to prepare for compensation any claim for refund other than for such
				person (and not the other preparer) shall be considered to be the income tax
				return preparer.
(6) In the case of
				a partnership arrangement for the preparation of returns and claims, the
				partnership shall be considered to be the income tax return preparer.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › State Convention Facility Development Tax › Section R. 207.101 - Definitions

Current through Vol. 24-12, July 15, 2024
Rule 1.
(1) As used
				in these rules:
(a) "Act" means Act No. 106
				of the Public Acts of 1985, being S207.621 et seq. of the Michigan Compiled
				Laws.
(b) "Department" means the
				department of treasury.
(c)
				"Operator" means a person or persons engaged in the business of providing
				accommodations to transient guests.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › State Convention Facility Development Tax › Section R. 207.102 - Exemption listed in Act 94 of 1937 not applicable to act

Current through Vol. 24-12, July 15, 2024
Rule 2. Exemptions listed in Act No. 94 of the Public Acts of
				  1937, as amended, being S205.91 et seq. of the Michigan Compiled Laws, are not
				  applicable to the act.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › State Convention Facility Development Tax › Section R. 207.103 - Tax included in gross

Current through Vol. 24-12, July 15, 2024
Rule 3. The state convention facility development tax is
				  imposed on the operator of a convention hotel. The room charges shall be
				  separately itemized on the customer's receipt; otherwise, tax shall apply on
				  the total charge. The act prohibits the including of such charges as a part of
				  the gross rental receipts.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › State Convention Facility Development Tax › Section R. 207.104 - Qualifying local government entities

Current through Vol. 24-12, July 15, 2024
Rule 4.
(1) As of
				October 1, 1985, the city of Detroit is a qualified local government entity.
				Pursuant to the act, other local government entities may qualify at a later
				date.
(2) As of October 1, 1985,
				the counties of Wayne, outside of the city of Detroit; Oakland; and Macomb are
				qualified local government entities. Pursuant to the act, other counties may
				qualify at a later date.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › State Convention Facility Development Tax › Section R. 207.105 - Tax returns; remittances

Current through Vol. 24-12, July 15, 2024
Rule 5.
(1) The
				state convention facility development tax is a personal obligation of the
				operator.
(2) The tax is due and
				payable before the fifteenth day of the month following the month in which the
				tax accrued.
(3) The operator shall
				make out a tax return for the preceding month on form C-3096.
(4) The operator shall sign and mail the
				return to the Michigan Department of Treasury, P.O. Box 12216, Lansing, MI
				48901. The return shall include a remittance for the amount of the tax and
				shall be made payable to the State of Michigan. All remittances of the state
				convention facility development tax shall be made to the department by bank
				draft, check, cashier's check, money order, certificate of deposit, or cash. A
				remittance shall not be a final discharge of the liability for the tax unless
				it has been paid in cash.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › State Convention Facility Development Tax › Section R. 207.106 - Credits or refunds for cancellations

Current through Vol. 24-12, July 15, 2024
Rule 6. Credits or refunds for cancellations of the room
				  rentals which have been subject to the tax may be deducted only if an entire
				  refund of the room charge, including all taxes, or full credit is
				  given.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › State Convention Facility Development Tax › Section R. 207.107 - Tax penalties and interest

Current through Vol. 24-12, July 15, 2024
Rule 7. Tax penalties and interest are imposed pursuant to
				  the provisions of Act No. 122 of the Public Acts of 1941, as amended, being
				  S205.1 et seq. of the Michigan Compiled Laws.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › State Convention Facility Development Tax › Section R. 207.108 - Discounts

Current through Vol. 24-12, July 15, 2024
Rule 8.
(1) Cash,
				trade, and quantity discounts to customers are deductible in arriving at the
				net room charge which is taxable. Such discounts shall appear on the invoices,
				records, and accounts of the convention hotel and be substantiated to the
				satisfaction of the department.
(2)
				Trade and quantity discounts are usually known and available to the purchaser
				at the time of the room charge and are deductible immediately on the invoice
				before determining the tax.
(3) A
				cash discount is usually offered by the convention hotel as an inducement for
				payment within a specified time and shall not be deducted by the operator of
				the convention hotel until it has been given to the purchaser. Such discounts
				will be allowed as a deduction on the convention hotel's return when there is
				sufficient evidence in the records of the operator to indicate that such
				discounts have been the regular policy of the convention hotel and have been
				given to the purchaser.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › State Convention Facility Development Tax › Section R. 207.109 - Records

Current through Vol. 24-12, July 15, 2024
Rule 9.
(1) The
				department, through its field auditors and other employees, may examine the
				books, records, and papers of anyone liable for payment of the state convention
				facility development tax. The department may issue a subpoena requiring an
				operator to appear for examination and produce any books, records, or papers
				within the scope of the inquiry.
(2) It is the duty of an operator subject to
				the tax to keep and preserve suitable and adequate records of the business to
				enable the operator, as well as the state, to determine the correct amount of
				the tax for which the operator is liable.
(3) Failure to produce and keep records for
				the purpose of examination by the department will be considered willful
				noncompliance with the act and shall subject an operator to the penalties of
				the act. In the absence of sufficient records, the department may determine the
				amount of tax due the state by using any information available, whether
				obtained at the operator's place of business or from other sources, and assess
				the operator for any deficiencies, plus penalties and interest.
(4) An operator is required to keep complete
				and accurate daily records of all room charges, whether for cash, credit,
				barter, or trade. The operator is also required to keep complete and accurate
				records of daily room charges, records, receipts, invoices, and all other
				pertinent documents pertaining to the business.
(5) Records and files shall be kept on the
				premises of the place of business and maintained in a legible manner. They
				shall also be kept clean and, as much as possible, free from deterioration. All
				invoices, receipts, bank statements, and cancelled checks shall be kept in
				chronological order so as to be balanced within the records to which they
				pertain.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › State Convention Facility Development Tax › Section R. 207.110 - Beginning and expiration dates of tax

Current through Vol. 24-12, July 15, 2024
Rule 10. The state convention facility development tax was
				  certified by the treasurer of the state of Michigan pursuant to the act. The
				  tax became effective on October 1, 1985. The tax imposed by the act shall be in
				  effect until December 31, 2015.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Airport Parking Tax › Section R. 207.121 - Definitions

Current through Vol. 24-12, July 15, 2024
Rule 1.
(1) As used
				in these rules:
(a) "Act" means Act No. 248
				of the Public Acts of 1987, being S207.371 et seq. of the Michigan Compiled
				Laws, and known as the airport parking tax act.
(b) "Administrator" means the administrator
				within the bureau of revenue of the department who is responsible for the
				administration of the excise tax.
(c) "Cash discount" means a reduction of the
				original charge or debt given for a prompt payment or a payment in
				cash.
(d) "Charge for a
				transaction" means the amount imposed upon a transaction, after any discount
				allowed under these rules, by a person engaged in the business of providing an
				airport parking facility.
(e)
				"Department" means the department of treasury.
(f) "Excise tax" means the tax imposed by the
				act.
(g) "Quantity discount" means
				a discount allowed a customer for frequent or numerous transactions.
(h) "Trade discount" means a price reduction
				given to a particular class of customer, such as a discount given to a travel
				agency or its customers.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Airport Parking Tax › Section R. 207.122 - Validated parking

Current through Vol. 24-12, July 15, 2024
Rule 2. A charge for a transaction that is paid by an entity
				  other than the person for whom the parking was provided, such as a hotel,
				  restaurant, or retail store, is subject to the excise tax. The person engaged
				  in the business of providing an airport parking facility may reimburse himself
				  or herself for the tax imposed upon the charge for the transaction paid by
				  another from the person who pays the validated parking.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Airport Parking Tax › Section R. 207.124 - Tax determination; discounts

Current through Vol. 24-12, July 15, 2024
Rule 4.
(1) A cash,
				trade, or quantity discount shall be deductible in arriving at the charge for
				the transaction subject to the excise tax. Such a discount shall appear on the
				invoices, records, and accounts of the person engaged in the business of
				providing an airport parking facility and shall be substantiated to the
				satisfaction of the department. Such a discount may be allowed as a deduction
				on a return filed with the department when there is sufficient evidence in the
				business records to indicate that such a discount has been a regular policy and
				has been given to a customer.
(2) A
				trade or a quantity discount shall be deductible immediately on the invoice
				before determining the tax.
(3) A
				cash discount shall not be deducted by the person engaged in the business of
				providing an airport parking facility until the customer has received the
				discount and paid for the transaction.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Airport Parking Tax › Section R. 207.125 - Deduction allowed for full credit or refund arising from cancellation of charge for transaction

Current through Vol. 24-12, July 15, 2024
Rule 5.
(1) The
				department shall allow a deduction on the return for a credit or refund issued
				by a person engaged in the business of providing an airport parking facility to
				a customer for a cancellation of the charge for the transaction only when the
				person engaged in the business of providing an airport parking facility gives a
				credit or refund for the full amount of the charge for the transaction and the
				reimbursement of the excise tax.
(2) The department shall not allow a
				deduction for a partial credit or partial refund of the charge for the
				transaction and reimbursement of the excise tax.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Airport Parking Tax › Section R. 207.126 - Excise tax as personal obligation; officer and successor liability; registration requirement

Current through Vol. 24-12, July 15, 2024
Rule 6.
(1) The
				excise tax, including penalty and interest, if any, is a personal obligation of
				the person engaged in the business of providing an airport parking
				facility.
(2) Officer liability and
				successor liability shall be governed by the provisions of Act No. 122 of the
				Public Acts of 1941, as amended, being S205.1 et seq. of the Michigan Compiled
				Laws.
(3) Every person engaged in
				the business of providing an airport parking facility shall register with the
				department and give the name and address of each location used as an airport
				parking facility and any other information the department may require with
				respect to matters pertinent to the enforcement of the act.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Airport Parking Tax › Section R. 207.127 - Tax returns; remittances

Current through Vol. 24-12, July 15, 2024
Rule 7.
(1) The
				excise tax is due and payable on or before the fifteenth day of the month
				following the month in which the tax accrued. The revenue commissioner may
				require the filing of returns on other than a monthly basis.
(2) A person engaged in the business of
				providing an airport parking facility shall make out and sign a tax return for
				the preceding month on form C-3099 and shall send the return to the department
				at P.O. Box 12216, Lansing, MI 48901. At the same time, the person engaged in
				the business of providing an airport parking facility shall mail a remittance
				for the amount of the tax, which shall be made payable to the "State of
				Michigan."
(3) All remittances of
				the excise tax shall be made to the department by any of the following:
(a) Bank draft.
(b) Check.
(c) Cashier's check.
(d) Money order.
(e) Certified check.
(f) Cash.
A remittance other than cash shall not be a final discharge
				  of liability for the tax unless and until it has been paid in
				  cash.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Airport Parking Tax › Section R. 207.128 - Penalty and interest

Current through Vol. 24-12, July 15, 2024
Rule 8. The penalty and interest on any unpaid amount of the
				  excise tax shall be imposed pursuant to the provisions of Act No. 122 of the
				  Public Acts of 1941, as amended, being S205.1 et seq. of the Michigan Compiled
				  Laws.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Airport Parking Tax › Section R. 207.129 - Records

Current through Vol. 24-12, July 15, 2024
Rule 9. The provisions of Act No. 94 of the Public Acts of
				  1937, as amended, being S205.91 et seq. of the Michigan Compiled Laws, and the
				  administrative rules promulgated thereunder shall govern the failure to
				  register with the department and the requirements related to the maintenance
				  and production of records.
Michigan Administrative Code › Department - Treasury › Customer Service Bureau › Airport Parking Tax › Section R. 207.130 - Deduction or exemption authorized by use tax act

Current through Vol. 24-12, July 15, 2024
Rule 10. A deduction or an exemption authorized by the use
				  tax act, being Act No. 94 of the Public Acts of 1937, as amended, being S205.91
				  et seq. of the Michigan Compiled Laws, shall not apply to the
				  act.
Michigan Administrative Code › Department - Treasury › Financial Services Bureau › State Direct Deposit Process › Section R. 487.2101 - Definitions

Current through Vol. 24-12, July 15, 2024
Rule 1.
(1) As used
				in these rules:
(a) "Act" means Act No. 190
				of the Public Acts of 1991, being S487.2101 et seq. of the Michigan Compiled
				Laws.
(b) "Direct deposit" means an
				option that is available to any state employee or the recipient of a
				state-administered pension benefit to have his or her net pay or benefit
				directly deposited into a savings or checking account at any financial
				institution. State colleges and universities shall have their monthly state
				payments directly deposited into a checking account at any financial
				institution.
(c) "EFT" means
				electronic funds transfer.
(d)
				"Electronic funds transfer" means an automated transfer of money from one
				financial institution account to the account of another.
(e) "Enrollment/authorization form" means a
				form that is provided to employees and retirees for the enrollment in, and
				authorization for, the direct deposit process. The payroll form will be
				available from the employee's personnel office. The forms for retirees will be
				available from the retiree's respective system. The form will be used for the
				initial enrollment and for any changes.
(f) "Enrollee" means someone who is
				designated to receive payroll or pension benefits by EFT direct
				deposit.
(g) "Net pay/pension
				benefit" means the amount that an enrollee receives in his or her biweekly
				payroll warrant or monthly benefit warrant.
(h) "Originating institution" means the
				financial institution that is contracted by the state to initiate all
				authorized EFTs.
(i)
				"Prenotification" means a zero dollar EFT that is initiated after an
				individual's valid enrollment/authorization form is processed. Prenotifications
				are used to provide an opportunity to test the accuracy of the information
				provided and the capture of this information into the payment system. A
				prenotification will be initiated upon the processing of any individual's
				enrollment/authorization form.
(j)
				"Receiving institution" means the financial institution that is designated by
				an enrollee to receive that enrollee's payment through direct
				deposit.
Michigan Administrative Code › Department - Treasury › Financial Services Bureau › State Direct Deposit Process › Section R. 487.2102 - Forms; availability

Current through Vol. 24-12, July 15, 2024
Rule 2. The department of management and budget shall have
				  available, before January 1, 1993, at all department personnel offices and at
				  the bureau of retirement systems, enrollment/authorization forms and
				  procedures.
Michigan Administrative Code › Department - Treasury › Financial Services Bureau › State Direct Deposit Process › Section R. 487.2103 - Enrollment forms and amendments; availability to employees and retirees

Current through Vol. 24-12, July 15, 2024
Rule 3. Before the time that EFTs will be available for
				  direct deposit, enrollment forms and subsequent amendments will be made
				  available to every active employee and retiree through his or her personnel
				  office or the bureau of retirement systems. A packet of information on what EFT
				  is and how it works will be made available. The department of management and
				  budget will design the forms for EFT enrollment. New employees and retirees
				  will receive the information specified in this rule in their new employee
				  orientation packets and retirement applications.
Michigan Administrative Code › Department - Treasury › Financial Services Bureau › State Direct Deposit Process › Section R. 487.2104 - Enrollment; state university payments

Current through Vol. 24-12, July 15, 2024
Rule 4. All state colleges and universities that receive
				  monthly state payments shall enroll and receive their payments by EFT, subject
				  to all of the following provisions:
(a) All state colleges and universities shall
				be instructed by the department of management and budget to provide the
				complete financial institution information that is necessary to enable the
				department to EFT monthly state payments.
(b) All state colleges and universities that
				receive their monthly payments by EFT shall voluntarily remit their Michigan
				sales, use, and withholding taxes by EFT when notified by the
				department.
(c) EFT direct deposits
				will be discontinued to state colleges and universities that are not in
				compliance with the provisions of subdivision (b) of this rule and they will
				receive their aid payments by means other than EFT direct deposit.
Michigan Administrative Code › Department - Treasury › Financial Services Bureau › State Direct Deposit Process › Section R. 487.2105 - State payroll deduction program participation

Current through Vol. 24-12, July 15, 2024
Rule 5. The department of treasury and the department of
				  management and budget have determined, for administrative efficiency, that
				  financial institutions shall have not less than 50 participants to qualify to
				  participate in a state payroll deduction program.
Michigan Administrative Code › Department - Treasury › Financial Services Bureau › State Direct Deposit Process › Section R. 487.2106 - Enrollment/authorization forms; signature of recipient

Current through Vol. 24-12, July 15, 2024
Rule 6. For all enrollees, an enrollment/authorization form
				  is not valid without the signature of the enrollee. The authorization form
				  shall provide that the signators agree that the law of the state of Michigan
				  will govern the rights and obligations of the signators and the state with
				  respect to all transactions carried out pursuant to the authorization. By
				  signing the enrollment form, the signator agrees to the terms of the form,
				  including the selection of the laws of the state of Michigan as governing the
				  rights and obligations of the parties.
Michigan Administrative Code › Department - Treasury › Financial Services Bureau › State Direct Deposit Process › Section R. 487.2108 - Authorization; revocation

Current through Vol. 24-12, July 15, 2024
Rule 8. An authorization shall be revoked if any of the
				  following occurs:
(a) Receipt of a
				written request to revoke an authorization from the EFT recipient.
(b) Notification from the receiving financial
				institution that the authorization included erroneous information that resulted
				in the rejection of the EFT.
(c)
				Any circumstance where execution of the EFT results in a fraudulent
				payment.
(d) Receipt of a written
				request to revoke by the department of management and budget, the department of
				treasury, the employee's personnel office, or the bureau of retirement
				systems.
Michigan Administrative Code › Department - Treasury › Financial Services Bureau › State Direct Deposit Process › Section R. 487.2109 - Deposit errors

Current through Vol. 24-12, July 15, 2024
Rule 9. The department shall withdraw from the designated
				  account or deduct from subsequent payments all amounts that are erroneously
				  deposited electronically. Employees and retirees shall contact their respective
				  personnel offices or bureau of retirement systems if errors are discovered or
				  if they have questions.
Michigan Administrative Code › Department - Treasury › Financial Services Bureau › State Direct Deposit Process › Section R. 487.2110 - Adoption of federal standards by reference

Current through Vol. 24-12, July 15, 2024
Rule 10. The provisions of the federal standard entitled
				  "Regulation E; Electronic Fund Transfers," 12 C.F.R. S205, effective March 30,
				  1979, as amended as of the effective date of these rules, are adopted by
				  reference in these rules. Copies may be obtained from the recipient's financial
				  institution. Copies may also be obtained from the Federal Reserve Bank of
				  Chicago, 230 South LaSalle Street, Chicago, Illinois 60690, at no cost as of
				  the time of adoption of these rules. Copies may also be obtained from the
				  Michigan Department of Treasury, Receipts Processing Division, P.O. Box 15128,
				  Lansing, Michigan 48901, at a cost, to cover reproduction and postage of $9.00
				  as of the time of the adoption of these rules.
Michigan Administrative Code › Department - Treasury › Michigan Gaming Control Board › Horse Racing General Rules › Part 1 - GENERAL PROVISIONS › Section R. 431.1001 - Definitions; A to C

Current through Vol. 24-12, July 15, 2024
Rule 1001. As used in these rules:
(a) "Act" means the horse racing law of 1995,
				  1995 PA 279, MCL 431.301 to 431.336.
(b) "Age" means the number of years since a
				  horse was foaled. Age is determined as if the horse were foaled on January 1 of
				  the year in which the horse was foaled.
(c) "Appeal" means a written application to
				  the executive director for review of any decision, order, or ruling of the
				  stewards or for review of any administrative action by the executive
				  director.
(d) "Arrears" means all
				  sums that are due from a licensee, as reflected by the records of the executive
				  director or association, for any of the following:
(i) Fines or forfeitures.
(ii) Subscriptions.
(iii) Entrance money.
(iv) Jockey or driver fees.
(v) Any default incident to these
				  rules.
Michigan Administrative Code › Department - Treasury › Michigan Gaming Control Board › Horse Racing General Rules › Part 1 - GENERAL PROVISIONS › Section R. 431.1005 - Definitions; D to F

Current through Vol. 24-12, July 15, 2024
Rule 1005. As used in these rules:
(a) "Day" means a period of 24 hours
				  beginning at 12:01 a.m. and ending at midnight.
(b) "Disciplinary action" means an action
				  taken by the stewards or executive director for violation of the act or these
				  rules and may include any of the following:
(i) Suspension of license.
(ii) Revocation of license.
(iii) Ruling off.
(iv) Expulsion.
(v) The assessment of a fine.
(vi) Reprimand.
(vii) Any combination of paragraphs (i) to
				  (vi) of this subdivision.
Michigan Administrative Code › Department - Treasury › Michigan Gaming Control Board › Horse Racing General Rules › Part 1 - GENERAL PROVISIONS › Section R. 431.1015 - Definitions; O, P

Current through Vol. 24-12, July 15, 2024
Rule 1015. As used in these rules:
(a) "Objection" means a complaint filed by an
				  owner, trainer, jockey, driver, or authorized agent against a horse, jockey, or
				  driver in the race before the result of a race has been made
				  official.
(b) "Official
				  veterinarian" means a veterinarian employed by the executive director with
				  powers and duties as specified in the act and the rules promulgated under the
				  act and other powers and duties as delegated by the executive director, deputy
				  director, and racing manager.
(c)
				  "Overnight race" means a race for which entries close not more than 4 days nor
				  less than 1 day before the race is to be held. In the absence of conditions or
				  notice to the contrary, all entries in overnight races shall close not later
				  than noon the day preceding the race.
(d) "Owner," for purposes of these rules and
				  in furtherance of promoting the safety, security, growth, and integrity of all
				  horse racing, means a legal entity with an interest in a horse or
				  horses.
(e) "Place," when used in
				  the context of a single position in the order of finish in a race, means
				  second. When used in the context of pari-mutuel wagering, a "place" wager is
				  one involving a payoff on a betting interest which finished first or second in
				  a race. When used in the context of multiple positions in the order of finish
				  in a race, "place" or "placing" means finishing first, second, or
				  third.
(f) "Post" means a station
				  on the race course from which a race is started. In harness racing, the post is
				  where the horses line up behind the mobile starting gate.
(g) "Post position" means a position assigned
				  to a horse for the start of a race.
(h) "Post time" means the time set for the
				  arrival of the horses in a race at the starting post.
(i) "Prize" means the combined total of any
				  cash, premium, trophy, and any other object of value which is awarded to the
				  owners of horses according to the order of finish in a race.
(j) "Protest" means a written statement filed
				  before a race objecting to the eligibility of a horse or person to participate
				  in the race.
(k) "Purse" means the
				  gross cash portion of the prize for which a race is run.
Michigan Administrative Code › Department - Treasury › Michigan Gaming Control Board › Horse Racing General Rules › Part 1 - GENERAL PROVISIONS › Section R. 431.1020 - Definitions; R, S

Current through Vol. 24-12, July 15, 2024
Rule 1020. As used in these rules:
(a) "Race" means a contest of speed among
				  horses for a prize.
(b) "Race
				  meeting" means the entire period of consecutive days which is granted by the
				  executive director to an association for the conduct of racing.
(c) "Racing official" means all personnel,
				  other than licensed participants, having a direct connection with the running
				  of a race.
(d) "Recognized meeting"
				  means any race meet with regularly scheduled races which is licensed by, and
				  conducted under rules promulgated by, a governmental regulatory body, including
				  race meets in foreign countries held under the sanction of a turf authority
				  whose jurisdiction is acknowledged by the executive director.
(e) "Restricted area" means designated
				  locations on the grounds where admission is limited to persons having a valid
				  occupational license or restricted area pass.
(f) "Ruling off" or "ruled off" means barring
				  a person from the grounds by written order of the executive director pursuant
				  to the act and these rules.
(g)
				  "Scratch" means the withdrawal of a horse entered for a race after the time of
				  closing.
(h) "Scratch time" means a
				  time set by the stewards as a deadline for horsemen to scratch out of a
				  race.
(i) "Stake" means a race in
				  which owners or nominators, or both, of horses entered or engaged for the race
				  contribute to a purse to which money or any other prize may be added.
(j) "Starter" means a horse in front of which
				  the stall doors of the starting gate open when the official starter dispatches
				  the field or, if a starting gate is not used or a mobile starting gate is used,
				  when the official starter gives the word "go."
(k) "Suspension" means a form of disciplinary
				  action where a licensee is considered temporarily ineligible for participation
				  in racing.