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
Section 205.803 – Definitions.
205.803 Definitions. Sec. 3. As used in this act: (a) “Agreement” means the streamlined sales and use tax agreement. (b) “Board” means the governing board under the agreement. (c) “Certified automated system” means computer software certified under the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax […]
Section 205.805 – Purpose of Act.
205.805 Purpose of act. Sec. 5. This act simplifies the sales tax and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. History: 2004, Act 174, Eff. July 1, 2004
Section 205.807 – Payment, Collection, and Remittance of Sales and Use Taxes; Provisions.
205.807 Payment, collection, and remittance of sales and use taxes; provisions. Sec. 7. The payment, collection, and remittance of the sales and use taxes under this act are subject to the provisions of the general sales tax act and the use tax act. History: 2004, Act 174, Eff. July 1, 2004
Section 205.762a – Appeal of Final Determination of Claim for Exemption of Principal Residence or Qualified Agricultural Property; Jurisdiction; Filing.
205.762a Appeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing. Sec. 62a. (1) The residential property and small claims division created under section 61 has exclusive jurisdiction over an appeal of a final determination of a claim for exemption of a principal residence by the department of […]
Section 205.737 – Determination of Property’s Taxable Value; Equalization; Burden of Proof; Joinder of Claims; Motion Fee; Interest; Motion to Amend Petition to Add Subsequent Years; Notice of Hearing; Appeal Without Prior Protest.
205.737 Determination of property’s taxable value; equalization; burden of proof; joinder of claims; motion fee; interest; motion to amend petition to add subsequent years; notice of hearing; appeal without prior protest. Sec. 37. (1) The tribunal shall determine a property’s taxable value pursuant to section 27a of the general property tax act, 1893 PA 206, […]
Section 205.762b – Informal Settlement Conference; Manner; Stipulation for Judgment; Appeal; Section Not Applicable to Claim for Exemption of Principal Residence.
205.762b Informal settlement conference; manner; stipulation for judgment; appeal; section not applicable to claim for exemption of principal residence. Sec. 62b. (1) Except as otherwise provided in this section, after a petitioner has filed a petition under this chapter and the residential property and small claims division has issued notice of the docket number assigned […]
Section 205.737a – Extension of Deadline for Filing Certain 2020 Property Tax Appeals.
205.737a Extension of deadline for filing certain 2020 property tax appeals. Sec. 37a. A petitioner shall have until August 31, 2020 to file any property tax appeal provided for under section 35a or 62 if the filing deadline otherwise provided for that appeal under this act or other law is any day after May 27, […]
Section 205.763 – Appearances.
205.763 Appearances. Sec. 63. A person or legal entity may appear before the division in his own behalf, or may be represented by an attorney or by such other person as the appellant may choose. History: 1973, Act 186, Eff. July 1, 1974
Section 205.741 – Tax Tribunal; Proceedings Before State Tax Commission or Circuit Court.
205.741 Tax tribunal; proceedings before state tax commission or circuit court. Sec. 41. A person or legal entity which, immediately before the effective date of this act, was entitled to proceed before the state tax commission or circuit court of this state for determination of a matter subject to the tribunal’s jurisdiction, as provided in […]