Section 205.736 – Tax Tribunal; Subpoenas; Compliance; Assistance From State and Local Governments.
205.736 Tax tribunal; subpoenas; compliance; assistance from state and local governments. Sec. 36. (1) Tribunal, upon written request of a party to a proceeding, shall issue subpoenas forthwith requiring the attendance and testimony of witnesses and the production of evidence including but not limited to books, records, correspondence, and documents in their possession or under […]
Section 205.701 – Short Title.
205.701 Short title. Sec. 1. This act shall be known and may be cited as the “tax tribunal act”. History: 1973, Act 186, Eff. July 1, 1974 Compiler’s Notes: For transfer of Michigan tax tribunal to Michigan administrative hearing system, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For the transfer of powers, duties, functions and […]
Section 205.703 – Definitions.
205.703 Definitions. Sec. 3. As used in this act: (a) “Agency” means a board, official, or administrative agency empowered to make a decision, finding, ruling, assessment, determination, or order that is subject to review under the jurisdiction of the tribunal or that has collected a tax for which a refund is claimed. (b) “Chairperson” means […]
Section 205.707 – Provisions Effective.
205.707 Provisions effective. Sec. 7. The provisions of this act are effective nothwithstanding the provisions of any statute, charter, or law to the contrary. History: 1973, Act 186, Eff. July 1, 1974
Repealed – Act 150 of 1953 – Income Tax (205.551 – 205.574)
INCOME TAXAct 150 of 1953205.551-205.574 Repealed. 1954, Act 17, Imd. Eff. Mar. 12, 1954;—1967, Act 281, Eff. Jan. 1, 1968.
Section 205.431 – Sale or Solicitation of Orders to Be Shipped, Mailed, Sent, or Brought Into State; License Required; Sales Conducted Through Internet, by Telephone, or Mail-Order Transaction; Affirmation; Purchasers Responsible to Pay Unpaid State Taxes on Cigars; Sign; Definitions.
205.431 Sale or solicitation of orders to be shipped, mailed, sent, or brought into state; license required; sales conducted through internet, by telephone, or mail-order transaction; affirmation; purchasers responsible to pay unpaid state taxes on cigars; sign; definitions. Sec. 11. (1) A person, not licensed under this act as either a wholesaler or unclassified acquirer, […]
Repealed – Act 343 of 1969 – Multistate Tax Compact (205.581 – 205.589)
MULTISTATE TAX COMPACTAct 343 of 1969205.581-205.589 Repealed. 2014, Act 282, Imd. Eff. Sept. 12, 2014. Compiler’s Notes: Enacting section 1 of Act 282 of 2014 provides: “Enacting section 1. 1969 PA 343, MCL 205.581 to 205.589, is repealed retroactively and effective beginning January 1, 2008. It is the intent of the legislature that the repeal […]
Section 205.432 – Disposition of Proceeds From Taxes, Fees, and Penalties; Disbursements; Use of Funds for Enforcement and Administration of Act.
205.432 Disposition of proceeds from taxes, fees, and penalties; disbursements; use of funds for enforcement and administration of act. Sec. 12. (1) The proceeds derived from the payment of taxes, fees, and penalties provided for under this act and the license fees received by the department shall be deposited with the state treasurer and disbursed […]
Section 205.433 – Administration of Tax; Rules; Forms; Additional Taxes; Appointment of Special Investigator.
205.433 Administration of tax; rules; forms; additional taxes; appointment of special investigator. Sec. 13. (1) The tax imposed by this act shall be administered by the department pursuant to 1941 PA 122, MCL 205.1 to 205.31, and this act. In case of conflict between 1941 PA 122, MCL 205.1 to 205.31, and this act, the […]
Section 205.434 – Requirements or Prohibitions Imposed by Local Units of Government.
205.434 Requirements or prohibitions imposed by local units of government. Sec. 14. Notwithstanding any other provision of law, beginning on the effective date of this act, a city, township, village, county, other local unit of government, or political subdivision of this state shall not impose any new requirement or prohibition pertaining to the sale or […]