Section 205.771 – Provisions Applicable to Matters Pending on Effective Date of Act.
205.771 Provisions applicable to matters pending on effective date of act. Sec. 71. The following subdivisions are applicable to a matter subject to the tribunal’s jurisdiction, but which is pending on the effective date of this act before any forum, described in section 41: (a) A matter which has not been heard on or before […]
Section 205.821 – Models; Selection for Purposes of Collecting and Remitting Sales and Use Taxes.
205.821 Models; selection for purposes of collecting and remitting sales and use taxes. Sec. 21. A seller registered under the agreement may select 1 of the following models for purposes of collecting and remitting sales and use taxes under the agreement: (a) Model 1. The seller uses a certified service provider to act as the […]
Section 205.772 – Transfer of Books, Records, Documents, Files, Transcripts, Funds, Deposits, and Securities.
205.772 Transfer of books, records, documents, files, transcripts, funds, deposits, and securities. Sec. 72. When a matter is decided by a forum described in section 41, and when, after the effective date of this act, the decision is appealed, the forum shall transfer to the tribunal within 30 days after the date of the filing […]
Section 205.823 – Computation of Tax Remitted.
205.823 Computation of tax remitted. Sec. 23. (1) In computing the amount of tax remitted to this state, a certified service provider under Model 1 described in section 21 may take a deduction from the revenue collected under Model 1 in this state as determined by the contract between the board and that certified service […]
Section 205.773 – Remands.
205.773 Remands. Sec. 73. When a matter is decided by a forum described in section 41 and the decision is appealed, and when, after the effective date of this act, the matter is remanded, the remand shall be to the tribunal for such action as the appellate court may direct. History: 1973, Act 186, Eff. […]
Section 205.825 – Certified Service Provider as Seller’s Agent.
205.825 Certified service provider as seller’s agent. Sec. 25. (1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted for the collection and remittance of sales and use taxes. As the seller’s agent, the certified service provider is liable for sales and use tax due to […]
Section 205.774 – Right to Sue Agency for Refund Abolished; Payments Under Protest Not Required.
205.774 Right to sue agency for refund abolished; payments under protest not required. Sec. 74. The right to sue any agency for refund of any taxes other than by proceedings before the tribunal is abolished as of September 30, 1974. If a tax paid to an agency is erroneous or unlawful, it shall not be […]
Section 205.779 – Effective Date; Commencement of New Proceeding; Hearing of New or Transferred Proceeding; Certain Persons or Legal Entities to Proceed Before Tax Tribunal Only; Cases Filed Under Prior Law; Transfer of Certain Cases to Board of Tax Appeals.
205.779 Effective date; commencement of new proceeding; hearing of new or transferred proceeding; certain persons or legal entities to proceed before tax tribunal only; cases filed under prior law; transfer of certain cases to board of tax appeals. Sec. 79. (1) This act shall be effective July 1, 1974, but a new proceeding shall not […]
Section 205.800 – Transfer of Tax Tribunal to the Department of Commerce.
205.800 Transfer of tax tribunal to the department of commerce. WHEREAS, Article V, Section 1, of the Constitution of the State of Michigan of 1963 vests the executive power in the Governor; and WHEREAS, Article V, Section 2, of the Constitution of the State of Michigan of 1963 empowers the Governor to make changes in […]
Section 205.801 – Short Title.
205.801 Short title. Sec. 1. This act shall be known and may be cited as the “streamlined sales and use tax administration act”. History: 2004, Act 174, Eff. July 1, 2004