Michigan

205.1 Department as agency responsible for tax collection; definitions.

205.2 Repealed.

205.3 Department and state treasurer; powers and duties.

205.3a Repealed.

205.4 Submitting rules for public hearing; guidelines; electronic filing of request for rule-making; intentional use of collection goal or quota; damages; publishing hand

205.4a Taxpayer protection act; paid tax preparers; prohibitions; injunctions; definitions.

205.5 Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax.

205.6 Identification of refund opportunity by auditor; notification to taxpayer.

205.6a Bulletin or letter ruling; reliance by taxpayer; definitions.

205.7 Awarding damages; conditions; limitation.

205.8 Letters and notices sent to taxpayer's official representative.

205.9 Repealed.

205.10 Repealed.

205.11 Repealed.

205.12 Signing orders, certificates, jeopardy assessments, and subpoenas.

205.13 Administration and enforcement of laws by department of treasury; powers, duties, functions, responsibilities, and jurisdiction conferred; enforcement, investigati

205.14 Tobacco products; violation of federal requirements; prohibited conduct; placement of stamp; violation of subsection (1) or (2); penalties; enforcement; assessment

205.15, 205.16 Repealed.

205.17 Repealed.

205.18 Reports.

205.19 Remittances of taxes; income tax withholding; failure to remit tax; penalties; disposition of money not paid to department; allocation of payment.

205.20 Procedures to which taxes subject.

205.21 Failure or refusal to make return or payment; obtaining information on which to base assessment; audit; rules; procedure; determination of refund as result of audi

205.21a Credit audit or refund denial; informal conference; notice.

205.21b Taxpayer subject to use tax audit; offset; "use tax" defined.

205.22 Appeal; procedure; assessment, decision, or order as final and not reviewable; appropriation.

205.23 Determination of tax liability; notice; payment of deficiency; interest and penalties.

205.23a Compromise; filing and publication of report; continuing review; revocation; duties of state treasurer; disclosure of return information; additional assessment; l

205.24 Failure or refusal to file return or pay tax; assessment; notice; penalty; interest; waiver; penalty for failure or refusal to file informational report; failure t

205.25 Demand for payment; warrant; levy on and sale of property; refusal or failure to surrender property; personal liability; penalty; reduction of obligation; exemptio

205.26 Demand for immediate return and payment of tax; jeopardy assessment; warrant or warrant-notice of levy; time for payment.

205.27 Prohibited conduct; violation; penalties; enforcement.

205.27a Selling or quitting business; final return; escrow account for payment of taxes; liability for taxes, interest, and penalties; assessment of deficiency, interest,

205.28 Conditions applicable to administration of taxes; violation; penalties; records required; disclosure of information; report containing statistics concerning Michig

205.29 Taxes, interest, and penalties as lien.

205.29a Recording release; conditions for filing; release of levy; conditions for service; reimbursement of fee; certificate of withdrawal for recorded lien filed in erro

205.30 Credit or refund; interest.

205.30a Application of refund to liabilities of taxpayer; notice; nonobligated spouse allocation form; false statement; penalty; failure to file form; rules; definitions.

205.30b Report regarding application of revenue limitation; petition for refund; method of refund; escrow account.

205.30c Voluntary disclosure agreement.

205.31 Waiver of criminal and civil penalties; conditions; amnesty period; limitation; administration of section by department; appropriation for administration and publi

205.41 Motor fuel taxes; collection transferred to department of revenue.

205.42 Motor fuel taxes; acts.

205.43 Motor fuel taxes; transfer of staff, records, files and property.

205.44 Motor fuel taxes; hearings, orders, rules and regulations.

205.45 Motor fuel taxes; transfer of appropriations.

205.46 Continuance of services and functions.

205.47 Effective date of act.

205.51 Definitions; unlicensed person as agent of dealer, distributor, supervisor, or employer; regarding dealer, distributor, supervisor, or employer as making sales at

205.51a Additional definitions.

205.52 Sales tax; rate; additional applicability; separate books required; penalty; tax as personal obligation of taxpayer; exemption.

205.52a Reduction of tax on vehicle for which special registration secured; limitation; certification.

205.52b Retail sale of tangible personal property to purchaser; presumptions; agreement to purchase advertisements; effectiveness of section; definitions.

205.52c Seller of tangible personal property or services; nexus; conditions; application to transactions after October 1, 2018; inclusion of sales of marketplace facilita

205.52d Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions.

205.53 License required to engage in business for which privilege tax imposed; bond or deposit; renewal; exemptions; suspension and restoration of license; violation as m

205.54 Deductions; filing estimated returns and annual periodic reconciliations; registration under streamlined sales and use tax agreement.

205.54a Sales tax; exemptions; limitation.

205.54aa Tax exemption; resident tribal member.

205.54b Deductible sales of gasoline; statement of transferee.

205.54bb Sale of eligible automobile to qualified recipient; exemption; definitions.

205.54c Repealed.

205.54cc Repealed.

205.54d Additional sales excluded from tax.

205.54dd Sale of tangible personal property for use as or at mineral-producing property; exemption; limitation; "mineral-producing property" and "taxpayer" defined.

205.54e Sales of vehicles to members of armed forces.

205.54ee Data center equipment; exemption from tax; conditions; report; definitions.

205.54f Commissions paid to entities exempt under MCL 205.54a; exemptions.

205.54ff Sales of certain prosthetic devices; exemption; definitions.

205.54g Sales exempt from tax; tax on sale of food or drink from vending machine; definitions.

205.54gg Sale of eligible fuel; exemption; definitions.

205.54h Exemptions.

205.54i Bad debt; definitions; deduction; amount; payment of bad debt; liability; written election designating party claiming deduction; evidence required to support clai

205.54j Sale of tangible personal property for use in qualified business activity of purchaser; definition.

205.54k Drop shipment; definition.

205.54l Repealed.

205.54ll Sale of firearm safety devices; exemption; definitions.

205.54m Sale of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; exemption.

205.54n Sale of electricity, natural or artificial gas, home heating fuels, or steam; exemption from sales tax at additional rate; application of additional rate.

205.54o School, church, hospital, parent cooperative preschool, or nonprofit organization; sale of tangible personal property for fund-raising purposes; exemption; "schoo

205.54p Property offered to or made structural part of sanctuary; exemption; “regularly organized church or house of religious worship” and “sanctuary” defined.

205.54q Sales of tangible personal property not for resale; exemption; applicability; duties of transferee; evidence of exemption; limitation.

205.54r Qualified truck, trailer, or rolling stock; exemption; definitions.

205.54s Sale of investment coins and bullion; exemptions; definitions.

205.54t Exemptions; limitation; industrial processing; definitions.

205.54u Extractive operation; exemptions; definition.

205.54v Central office equipment or wireless equipment; presumption.

205.54w Nonprofit hospital or nonprofit housing; sale of personal property to person in business of constructing, altering, repairing, or improving real estate; tax exemp

205.54x Sales to domestic air carrier; tax exemption; definitions.

205.54y Industrial processing; exemption; limitation.

205.54z Construction, alteration, repair, or improvement to nonprofit hospital before July 1, 1999.

205.55 Additional tax.

205.55a Repealed.

205.55b Repealed.

205.56 Sales and gross proceeds tax returns; monthly filing; form; contents; transmitting return with remittance for amount of tax; electronic funds transfer; accrual of

205.56a Prepayment of tax by purchaser or receiver of fuel; rate of prepayment; determination; claiming estimated prepayment credits; bad debt deduction; actual shrinkage

205.56b Returned goods or motor vehicle; tax credit.

205.56c Aviation fuel; informational report; "aviation fuel" defined.

205.57-205.57b Repealed.

205.58 Consolidated returns.

205.59 Administration of tax; conflicting provisions; rules.

205.60 Refund by taxpayer for returned property; written notice; refund under MCL 445.360a.

205.61 Motor vehicle used as partial payment; value.

205.62 Information to be obtained from purchaser; exception; format; signature; record of exempt transactions; liability; proof that transaction not subject to tax or obt

205.63, 205.64 Repealed.

205.65 Certificate of dissolution or withdrawal.

205.66 Injunction for failure to pay tax or obtain license.

205.66a Duty of assessing officers.

205.67 Repealed.

205.68 Annual inventory and purchase records; retention; tax liability; failure to file return or maintain records; tax assessment; basis; burden of proof; indirect audit

205.69 Sourcing sale at retail or lease or rental property.

205.70 Repealed.

205.71 Repealed.

205.71a Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; de

205.72 Repealed.

205.73 Advertisement; amounts added to sales prices for reimbursement purposes; brackets; tax imposed under tobacco products tax act.

205.74 Repealed.

205.75 Disposition of money received and collected; definitions.

205.76 Repealed.

205.78 Short title; general sales tax act.

205.91 Use tax act; short title.

205.92 Definitions; applicability to delivery and installation charges.

205.92b Additional definitions.

205.92c Definitions.

205.93 Tax rate; applicability to tangible personal property or services; conversion to taxable use; penalties and interest; presumption; using, storing, or consuming veh

205.93a Tax for use or consumption; services; charges for intrastate telecommunications services or telecommunications services between state and another state; bundled t

205.93b Tax for use or consumption; mobile wireless services; customer's place of primary use; record; reliance upon exempt status for mobile wireless services; repeal of

205.93c Sale of telecommunications services; definitions.

205.93d Repealed.

205.93e Persons providing services subject to tax; collection; refund; liability for failure to collect tax; remittance; certain collections or penalties by department of

205.93f Use or consumption of medical services provided under social welfare act; tax; "medical services" defined.

205.94 Use tax; exemptions; limitation.

205.94a Additional exemptions.

205.94aa Storage, use, or consumption of tangible personal property for use as or at mineral-producing property; exemption; "mineral-producing property" and "taxpayer" de

205.94b, 205.94c Repealed.

205.94bb Applicability of tax to certain transfers.

205.94cc Data center equipment; exemption from tax; conditions; report; definitions.

205.94d Exemptions; food or drink from vending machines; definitions.

205.94dd Improvements to real property included within transformational brownfield plan; applicability of tax levy applied to tangible personal property; "eligible proper

205.94e Repealed.

205.94ee Storage, use, or consumption of certain tangible personal property acquired by a contractor; exemption from tax.

205.94f Computing monthly tax payments; deductions by seller collecting tax from purchaser; disallowance of deduction; deduction for extended payment period; filing estim

205.94ff Sales of certain prosthetic devices; exemption; definitions.

205.94g Exemption of property purchased as part of purchase or transfer of business; exceptions; definition.

205.94gg Storage, use, or consumption of eligible fuel; exemption; definitions.

205.94h Tax inapplicable to property for use in qualified business activity.

205.94i Exemption for drop shipments; definition.

205.94j Exemption of motor vehicle acquired by towing company from police agency; definitions.

205.94k Tax inapplicable to parts and materials affixed to certain aircraft, sale of aircraft, rolling stock, and qualified truck or trailer; definitions.

205.94l Storage, use, or consumption of rail freight or passenger cars, locomotives or other rolling stock, roadway machines and certain work equipment; applicability of

205.94ll Storage, use, or consumption of firearm safety devices; exemption; definitions.

205.94m Personal property affixed to or made structural part of sanctuary; applicability of tax; “regularly organized church or house of religious worship” or “sanctuary”

205.94n Electricity, natural gas, and home heating fuels for residential use; exemption from use tax at additional rate.

205.94o Exemptions; limitation; industrial processing; definitions.

205.94p Extractive operations; exemption; limitation; eligible property; definitions.

205.94q Central office equipment or wireless equipment; presumption.

205.94r Repealed.

205.94s Nonprofit hospital or nonprofit housing; sale of personal property to person in business of constructing, altering, repairing, or improving real estate; tax exemp

205.94u Storage, use, or consumption of investment coins and bullion; applicability of tax; definitions.

205.94v Repealed.

205.94w Applicability of tax; exceptions; definitions.

205.94x Tax exemption; resident tribal member.

205.94y Storage, use, or consumption of automobile provided by family independence agency or qualified organization; applicability of tax.

205.94z Certain property affixed to or made structural part of qualified convention facility; "qualified convention facility" defined.

205.95 Registration requirements; seller to collect tax from consumer; foreign corporations; dissolution or withdrawal of corporation; election of lessor on payment of ta

205.95a Sale of tangible personal property; nexus with state; presumptions; purchase of advertisements; agreement; effectiveness of section; definitions.

205.95b Seller of tangible personal property or services; nexus; conditions; application to transactions after October 1, 2018; inclusion of sales of marketplace facilita

205.95c Marketplace facilitators; nexus; report; class action prohibited; audit; liability; conditions; definitions.

205.96 Use tax returns; filing; form; contents; payment of tax; remittance for certain total tax liability after subtracting tax payments; electronic funds transfer; fili

205.96a Reepaled.

205.96c Aviation fuel; informational report; "aviation fuel" defined.

205.97 Liability for tax.

205.98 Direct payment authorization.

205.99 Personal liability of seller or certified service provider for failure to collect tax; definition.

205.99a Bad debt deduction.

205.100 Administration of tax; conflicting provisions; rules; filing claims for refund; payment of refunds; payment of refund filed for interstate access telephone servic

205.100a Receipt and collection of local community stabilization share.

205.101 Refund or credit for returned tangible personal property or service; written notice.

205.101a Selling or quitting business; final return; withholding of purchase money to cover taxes, interest, and penalties; liability for failure to withhold purchase mon

205.102 Repealed.

205.103 Repealed.

205.103a Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; d

205.104 Repealed.

205.104a Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information e

205.104b Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase.

205.105 Failing to register; penalty.

205.106 Seller's failure to comply with act; penalty.

205.107 Computation of tax amount; rounding up to whole cent.

205.108 Consumer's failure to comply with act; making false statement; penalty.

205.109 Collection or payment of tax; benefit to state, authority, and metropolitan areas.

205.110 Sourcing requirements.

205.111 Deposit and disbursement of money; definitions.

205.171 Short title.

205.173 Definitions.

205.175 Tax on motor fuel and alternative fuel used by interstate motor carrier; rate; credit under international fuel tax agreement; applicability under qualified fuel t

205.179 Storing, registering, or transferring ownership of vehicle; tax; exemption; credit.

205.181 Storage, registration, or transfer of aircraft; tax.

205.182 Sale of motor vehicle to group designated by automobile manufacturer; calculation of credit; refund; conditions; reduction in sales tax.

205.183 Charges for rooms or lodgings; tax credit.

205.184 Sale of auctioned item; tax credit or refund; calculation; definitions.

205.184a Component, part, or battery for heavy earthmoving equipment; tax credit on core charge attributable to recycling fee, deposit, or disposal fee; refund.

205.185 Money received and refunds paid; disposition.

205.187 Administration of taxes; controlling provisions.

205.189 Returns; date of filing.

205.191 Applying credits and returns to reduce use tax.

205.201 Inheritance tax; taxable transfers; residents; nonresidents; transfer in contemplation of death; presumption; power of appointment; personal property exemption; c

205.201a Death taxes of estates of non-resident decedents; executor or administrator; duties; filing and form of proof; notice to domiciliary state; final account; applic

205.202 Tax on certain transfers of property; exemptions; tax rate on excess; exemption applicable to beneficiary's interest; allowance granted by court order to widow or

205.202a Additional estate tax; purpose and construction of section; tax on generation-skipping transfers; “federal estate tax” defined.

205.202b Repealed.

205.202c Amount received by surviving spouse pursuant to survivor benefit plan, annuity, retirement plan, or pension.

205.202d Tax on transfer of qualified farm real property to qualified heir; exemption conditioned on execution of farmland development rights agreement; election to defer

205.202e Credit for certain inheritances or transfers.

205.203 Tax and interest on tax as lien on property transferred; liability; payment; notice; deferral where decedent professional artist; proceeding to enforce lien; part

205.203a Application of statute of limitations.

205.204 Accrual of tax; when tax due and payable; failure or refusal to file return, report, or remittance; partial or interim payment; extension; penalty; interest; waiv

205.205 Sale of property of estate to pay tax; collection from devisee; legacy not delivered until tax paid; money legacy.

205.206 Tax refund.

205.207 Election to make deferred payments; bond.

205.208 Bequest to executors or trustees subject to tax.

205.209 Delivering or surrendering possession or custody of assets of resident decedent; notice; further duty not imposed.

205.209a Delivering or surrendering possession or custody of property of nonresident decedent; waiver, receipt, or probate court order; notice; duties of institution or p

205.209b Repealed.

205.209c Wrongful delivery or surrender of possession or custody of assets; liability for tax, interest, and penalty; payment enforceable in civil action by attorney gene

205.209d Repealed.

205.209e Payment, delivery, or surrender of custody of assets of resident decedent to other than executors or administrators; notice.

205.209f Service of notice upon department of treasury; conditions.

205.209g Order to examine safe deposit box of decedent for will or burial plot deed; delivery of will or deed; receipt; removal of other items; statement of persons in at

205.210 Inheritance tax; jurisdiction of probate court; determination and payment of tax required prior to closing estate.

205.211 Appraiser; appointment; appraisement of vested and contingent estates; insurance commissioner; duties; money legacy.

205.212 Proceedings by appraisers, compensation, fees.

205.213 Filing report of appraiser; determining clear market value and amount of tax; petition.

205.214 Collection of unpaid taxes; estate closed without payment.

205.215 Receipts; certified copy; recording.

205.216 Additional fee; credit to general fund.

205.217 Record books furnished by state treasurer; contents; entries; form.

205.218 Order of determination, duties of probate judge; report of register of deeds; property of nonresident, waiver, fee; petition, contents; hearing, notice; redetermi

205.219 Interest rate in addition to delinquent fees.

205.220 Disposition of taxes levied and collected.

205.221 Definitions.

205.222 Report.

205.223 Applicability of sections.

205.231 Short title.

205.232 Tax on transfer of estate of residents and nonresidents.

205.233 Tax on generation-skipping transfer for residents and nonresidents.

205.234 Notification as personal representative; waiver of notice.

205.235 Filing return; waiver; extension of time for filing.

205.236 Transfer taxes; payment; extension; interest and penalties.

205.237 Liability.

205.238 Amended return; filing; claim for refund; final determination of federal transfer tax; refund prohibited under certain conditions.

205.239 Assessment of additional tax interest or penalty.

205.240 Calculation of penalties and interest; accrual of interest on refunds.

205.241 Issuance of receipts; determination of tax and discharge from personal liability; operation of discharge.

205.242 Apportionment of tax.

205.243 Tax as lien against gross estate; attachment to consideration received for property; waiver.

205.244 Personal representative; distribution without payment of tax or release from lien; personal liability.

205.245 Personal representative; rights and powers.

205.246 Probate court; jurisdiction; appeal of department decision; action to recover taxes, penalties, and interest; other actions.

205.247 Final account.

205.248 Probate court; notice of certain information to department.

205.249 Corporation as personal representative; powers and duties.

205.250 Certificate of nonliability.

205.251 Discharge of liability.

205.252 Disposition of taxes and fees.

205.253 Tax on personal property.

205.254 Administration of tax; rules; forms.

205.255 Application of rules of interpretation and construction; “value or gross value of property” explained.

205.256 Additional definitions.

205.301 Severance tax on oil or gas.

205.302 Monthly reports; contents, form.

205.303 Severance tax; rate; computing value of production; payment; lien; withholding; deduction; reimbursement; exception; carbon dioxide secondary or enhanced recovery

205.304 Production record, keeping, open to inspection; penalty.

205.305 Report, contents.

205.306 Administration of tax; conflicting provisions; rules; statute of limitations; assignment of claim against state prohibited.

205.307-205.309 Repealed.

205.310 Injunction.

205.311 “Oil” and “gas” defined.

205.311a "Carbon dioxide secondary or enhanced recovery project" defined.

205.312 “Person” and “producer” defined.

205.313 Receipt; contents.

205.314 Taxes to accompany report; disposition of taxes, penalties, and costs; payment of credits for heating fuel costs.

205.315 In lieu of other taxes; exceptions.

205.316 Repealed.

205.317 Information as to production; availability, conditions.

205.421 Short title.

205.422 Definitions.

205.423 Purchase, possession, importation, acquisition for resale or sale of tobacco product; remote retail sale; unclassified acquirer; license required; fees; disc or m

205.423a Sale of tobacco product by creditor with security interest; application; "creditor" and "security interest" defined.

205.424 Expiration, return, reissue, and renewal of license.

205.425 Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing.

205.425a Procurement of stamps; designs, denominations, and forms; request for proposal.

205.425b Advising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information.

205.426 Records and statements; markings required on shipping case, box, or container; examination of records; invoices or bills of lading in possession of transporter; t

205.426a Disbursement of stamps to wholesaler or unclassified acquirer; affixing stamp; resale of package or cigarette; inspection or inventory; exchanging or discontinui

205.426b Issuance of stamps to wholesaler or unclassified acquirer.

205.426c Acquisition of cigarettes from nonparticipating manufacturer.

205.426d Sale of cigarettes by nonparticipating manufacturer; information to be provided to department; payment of equity assessment; prepayment; stamp; prohibited conduc

205.426e Enforcement of tobacco product manufacturer's escrow accounts act; disclosure of information to attorney general; consolidation of information received pursuant

205.426f Refusal to list or the removal of a tobacco product manufacturer from the director; exception; notice; deficiencies; demand for hearing; written order; appeal; d

205.427 Levy of tax on sale of tobacco products and modified risk tobacco products; federal order; notification of rescission, withdrawal, or expiration of federal order;

205.427a Imposition of tax on consumer; intent of act.

205.427b Bad debt; deduction; definition.

205.428 Personal liability for payment of tax; penalty; duties of manufacturer's representative; violations as felony; violations as misdemeanor; enforcement; exception;

205.429 Seizure and confiscation of contraband; investigation or search of vehicle; inventory statement of seized property; notice; publication; hearing; disposition of f

205.430 Defenses.

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

205.432 Disposition of proceeds from taxes, fees, and penalties; disbursements; use of funds for enforcement and administration of act.

205.433 Administration of tax; rules; forms; additional taxes; appointment of special investigator.

205.434 Requirements or prohibitions imposed by local units of government.

205.435 Repeal of MCL 205.501 to 205.522.

205.436 Conditional effective date.

205.601 Domicile of decedents for death tax purposes, settlement of disputes; definitions.

205.602 Domicile of decedents for death tax purposes, settlement of disputes; notice of election, rejection.

205.603 Domicile of decedents for death tax purposes, settlement of disputes; written agreement with other taxing officials.

205.604 Domicile of decedents for death tax purposes, settlement of disputes; arbitration board, procedure, determination.

205.605 Domicile of decedents for death tax purposes, settlement of disputes; written agreement after arbitration commenced.

205.606 Domicile of decedents for death tax purposes, settlement of disputes; maximum interest and penalties if decedent domiciled in this state.

205.607 Domicile of decedents for death tax purposes, settlement of disputes; application of act.

205.701 Short title.

205.703 Definitions.

205.707 Provisions effective.

205.721 Tax tribunal; creation; quasi-judicial agency; appointment, reappointment, and terms of members; vacancy; training.

205.722 Tax tribunal; qualifications of members; oath; requirements; prohibitions; compensation and expenses; motion for disqualification.

205.723 Tax tribunal; election and duties of chairman.

205.724 Tax tribunal; chief clerk; deputy clerks; oath; bond.

205.725 Principal office of tribunal and chief clerk; accommodations and equipment; legal, technical, and secretarial assistance; restrictions on clerks or employees; sal

205.726 Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer or referee.

205.731 Tax tribunal; jurisdiction.

205.732 Tax tribunal; powers.

205.733 Tax tribunal; adoption and effect of seal; process.

205.734 Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice.

205.735 Applicability before January 1, 2007; de novo proceedings; jurisdiction in assessment disputes; petition to invoke jurisdiction; service; appeal of contested tax

205.735a Applicability after December 31, 2006; de novo proceedings; jurisdiction in assessment disputes; filing of petition; amendment of petition or answer; representat

205.736 Tax tribunal; subpoenas; compliance; assistance from state and local governments.

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 year

205.737a Extension of deadline for filing certain 2020 property tax appeals.

205.741 Tax tribunal; proceedings before state tax commission or circuit court.

205.743 Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable.

205.744 Intervention or impleading.

205.745 Entering order or decision; appeal.

205.746 Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts.

205.747 Mediator; certification; application; rules; requirements; list; conflict of interest; conditions; appointment; report; use of statements at mediation conference;

205.749 Fees; Michigan tax tribunal fund; creation; deposit of fees; money remaining in fund at close of fiscal year; use.

205.751 Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes.

205.752 Tax tribunal; decisions or orders final and conclusive; copies; costs.

205.753 Tax tribunal; appeal from final order or decision; record.

205.755 Correction of rolls; collection or refund of tax; commencement of time periods.

205.761 Residential property and small claims division; creation; composition; duties of hearing officers and referees; authority to contract with other persons or refere

205.762 Residential property and small claims division; jurisdiction; “inflation rate” defined; election to proceed; exceptions to proposed order; modification; rehearing

205.762a Appeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing.

205.762b Informal settlement conference; manner; stipulation for judgment; appeal; section not applicable to claim for exemption of principal residence.

205.763 Appearances.

205.764 Referral of proceedings; transfer of matter for hearing and decision; fees, costs, and expenses.

205.765 Decision as precedent; designation.

205.766 Repealed.

205.771 Provisions applicable to matters pending on effective date of act.

205.772 Transfer of books, records, documents, files, transcripts, funds, deposits, and securities.

205.773 Remands.

205.774 Right to sue agency for refund abolished; payments under protest not required.

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; c

205.801 Short title.

205.803 Definitions.

205.805 Purpose of act.

205.807 Payment, collection, and remittance of sales and use taxes; provisions.

205.809 Streamlined sales and use tax agreement; powers and duties of state treasurer and department; rules.

205.811 Controlling effect; parties to agreement; construction of act.

205.813 Appointment of members to board; terms; membership; representation by state delegation; voting; report; administration of taxes by department; participation by st

205.815 Withdrawal from membership.

205.817 Finding of noncompliance; sanctions; expulsion.

205.819 Registration.

205.821 Models; selection for purposes of collecting and remitting sales and use taxes.

205.823 Computation of tax remitted.

205.825 Certified service provider as seller's agent.

205.827 Personal identifiable information.

205.829 Liability of registered seller; exceptions.

205.831 Notification of change in rate or tax base.

205.833 Business advisory group.

205.901 Short title.

205.903 Definitions.

205.905 Sale or transfer of marihuana; excise tax; rate.

205.907 Administration of the tax; promulgation of rules.

205.909 Periodic returns; remittance of tax; due dates.

205.911 Comprehensive road funding fund.

205.913 Distribution of revenue.