Michigan

207.1 State board of assessors; secretary, duties; assistants.

207.2 State board of assessors; compensation for clerical assistance, expenses.

207.3 Access to public records; subpoena, fees; examination of witnesses and accounts; refusal, penalty.

207.4 Annual assessment of property of certain rail transportation, telephone, and telegraph companies; reports.

207.5 Definitions.

207.5a Exemption of materials and supplies.

207.5b Taxable value; determination.

207.6 Company's annual statement; contents, time.

207.7 Sleeping car company defined; annual statement, contents, time.

207.8 Blanks furnished; other reports; board, self-information; penalty, exception.

207.9 Assessment roll; contents; time; inspection of physical properties of public utilities; determination of true cash and taxable value; ocean routes; mileage adjustme

207.10 Assessment roll; description; form; cash and taxable valuations; placement on roll.

207.11 State board of assessors; annual meeting; time; place; proceedings; cash or taxable value correction; certification; contents.

207.12 County director of tax or equalization department; assessing officer; duties; failure to report; penalty; inspection and examination.

207.13 Determining average rate of taxation; entering determination and method on records; determination and payment of supplemental tax; credit against tax allowed railr

207.13a Tax credit; “eligible company,”“eligible expenses,”“qualified rolling stock,” defined.

207.13b Tax credit; amount; limitation; prohibition; credit against remaining tax; carrying forward credit to offset tax liability in subsequent years; application; submi

207.14 Tax assessment; tax roll; certificate; time payable; interest; lien; warrant; collection; enforcement.

207.15 Payment of tax under protest; suit against state; unlawful taxes; disposition of recovered taxes.

207.16 Irregularities not authorizing court intervention.

207.17 Taxes on public utilities, payment into general fund.

207.18 Collection of specific taxes prior to 1909.

207.19 Certain acts as misdemeanor; penalty.

207.20 Bribery; forfeiture, criminal prosecution.

207.21 Repeal; saving clause.

207.211 Definitions.

207.212 Motor carrier fuel tax; calculation; rate; quarterly return and tax payment; form; determining amount of motor fuel or alternative fuel consumed and average miles

207.212a International fuel tax agreement.

207.213 Act inapplicable to certain commercial motor vehicles; applicability of international fuel tax agreement.

207.214 Tax credit; refund; receipt required; false statement as misdemeanor; penalty.

207.215 Motor carrier license; application; form and contents; affixing decal to cab; surety bond, cash, or securities; waiver of bond requirement; assignment or transfer

207.216 Refusing or neglecting to file quarterly report and pay tax; conference; revocation of license; notice; continuation of license; refusal to issue license; conditi

207.216a Administration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt; refund claim.

207.217 Trip permit; fee; issuance; application.

207.218 Leased commercial motor vehicle subject to act; lessor as motor carrier; exclusion by lessee of commercial motor vehicles from reports and liabilities; consolidat

207.219 Books, invoices, receipts, records, and papers of motor carrier, fuel supplier, or alternative fuel dealer; examination.

207.220 Books, records, accounts, and papers of motor carrier; maintenance period.

207.221-207.224 Repealed.

207.225 Violation as misdemeanor; penalty; revocation of license.

207.226 Repealed.

207.227 Operation of commercial motor vehicle in violation of act prohibited; exception.

207.228, 207.229 Repealed.

207.230 Employment of clerical assistants, examiners, and investigators; promulgation of rules; agreements with other states for cooperative audit of motor carriers' repo

207.231 Enforcement of act.

207.232 Disposition of money.

207.233 Repealed.

207.234 Short title.

207.235 Repealed.

207.236 Repealed.

207.271 Specific taxation of underground beneficiated iron ore; definitions.

207.272 Specific taxation of underground beneficiated iron ore; computation formula; following completion of first agglomerating facility.

207.273 Specific taxation of underground beneficiated iron ore; computation of tax prior to completion of agglomerating or beneficiating facility.

207.274 Minimum tax.

207.275 State geologist; determination of tax, apportionment among taxing districts.

207.276 Curtailment and resumption of agglomeration or beneficiation.

207.277 Separate roll; spread of tax; nonpayment; distribution of collections.

207.278 Appeal.

207.279 Specific taxes in lieu of ad valorem taxes.

***** 207.371 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248,

***** 207.372 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248,

207.373 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 20

***** 207.374 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248,

***** 207.375 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248,

***** 207.376 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248,

207.377 Repealed.

***** 207.377a THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248,

***** 207.378 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248,

***** 207.379 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248,

***** 207.380 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248,

***** 207.381 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248,

***** 207.382 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248,

***** 207.383 THIS SECTION IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248,

207.501 Real estate transfer tax; definitions.

207.502 Instruments executed within state subject to tax.

207.503 Instruments executed outside state subject to tax.

207.504 Rate of tax; statement on face of written instrument; affidavit.

207.505 Exemptions.

207.506 Bankruptcy or insolvency proceedings; transfer to receivers.

207.507 Documentary stamps; purchase, methods of affixation, cancellation.

207.508 Preparation of stamps; duty of treasurer, use of tax meter machine.

207.509 Revenue, disposition; credit to general fund.

207.510 Tax to be paid only once; exemptions; new consideration.

207.511 Recording, requirements; detachment of affidavit; use.

207.512 Unlawful acts; penalty for violations.

207.513 Effective date.

207.521 Short title.

207.522 Definitions.

207.523 Written instruments subject to tax; person liable for tax; payment date; refund.

207.524 Written instruments executed outside of state.

207.525 Tax rate; statement of total value of real property being transferred; affidavit; value of real and personal property stated separately.

207.526 Written instruments and transfers of property exempt from tax.

207.527 Bankruptcy or insolvency proceeding; exemption from tax.

207.528 Stamp as evidence of tax payment; other methods of cancellation.

207.529 Stamps; prescribing and preparing for use; requisition of stamps by county treasurer; use of tax meter machine; alternative means.

207.530 Disposition of tax.

207.531 Crediting tax proceeds.

207.532 Payment of tax; written instruments not subject to tax.

207.533 Recording written instruments; stamps required; reason for exemption to be stated on written instrument; effect of noncompliance with act; use and disclosure of a

207.534 Prohibited conduct; violation as misdemeanor.

207.535 Tax in addition to and collected with tax imposed under MCL 207.501 to 207.513.

207.536 Administration of act.

207.537 Conditional effective date.

207.551 Meanings of certain words and phrases.

207.552 Definitions.

207.553 Additional definitions.

207.554 Plant rehabilitation district or industrial development district; establishment; number of parcels; filing; notice; hearing; finding and determination; district e

207.555 Application for industrial exemption certificate; filing; contents; notice to assessing and taxing units; hearing; application fee.

207.556 Application for industrial facilities exemption certificate; approval or disapproval; appeal; exception from eligible manufacturing personal property.

207.557 Determination by commission; issuance of industrial facilities exemption certificate; notice of application; concurrence; effective date of certificate; mailing a

207.557a Cost of facility exceeding certain amount of state equalized value.

207.558 Exemption of facility and certain persons from ad valorem taxes.

207.559 Finding and determination in resolution approving application for certificate; valuation requiring separate finding and statement; compliance with certain require

207.560 Annual determination of value of facility.

207.561 Industrial facility tax; payment; disbursements; allocation; receipt or retention of tax payment by local or intermediate school district; disposition of amount d

207.561a Facility subject to industrial facilities exemption certificate; exemption for eligible manufacturing personal property; extension; filing combined document; "el

207.562 Failure to pay tax applicable to personal property; seizure and sale of personal property; civil action; jeopardy assessment; disbursement.

207.563 Tax applicable to real property as lien; automatic termination of exemption certificate; affidavit.

207.564 Industrial facility tax; amount of tax; determination; "industrial personal property" defined; termination or revocation; reduction.

207.564a Reduction of mills used to calculate tax under MCL 207.564(3); exception.

207.564b Repealed.

207.565 Revocation of exemption certificate; request; grounds; notice; hearing; order; effective date; revocation of certificate issued for speculative building; reinstat

***** 207.566 SUBSECTION (2) MAY NOT APPLY: See (2) of 207.566 *****

207.566a Industrial facilities exemption certificate; provisions.

207.567 Assessment of real and personal property comprising facility; notice of determination.

207.568 Rules.

207.569 Form and contents of exemption certificate.

207.570 Appeal.

207.571 Transfer and assignment of industrial facilities exemption certificate.

207.572 Industrial facilities exemption certificate; requirements for approval and issuance; application for industrial facilities exemption certificate for eligible next

207.601 Definitions.

207.602 Approval of certificate; condition.

207.603 Application for certificate; filing; form; contents; notice; hearing.

207.604 Application for certificate; approval or disapproval.

207.605 Certificate; determination prior to issuance; concurrence of department of commerce; effective date; mailing; filing; notice.

207.606 Exemptions from ad valorem real and personal property taxes; determination, collection, assessment, and disbursement of commercial housing facilities tax; lien; w

207.607 Resolution approving application for certificate; finding; determination; statement; requirements.

207.608 Assessor; determining value of new facility.

207.609 Revocation of certificate; request; notice; hearing; order.

207.610 Duration of certificate; date of issuance of certificate of occupancy.

207.611 Assessor; determining assessment of real and personal property; information; notice.

207.612 Rules.

207.613 Form and contents of certificate.

207.614 Appeal.

207.615 Transfer and assignment of certificate; approval; notice; hearing.

207.621 Short title.

207.622 Legislative finding.

207.623 Definitions.

207.624 Excise tax; rates; exemption.

207.625 Excise tax; time and manner of collection; administration of tax.

207.626 Tax cumulative.

207.628 Convention facility development fund; creation; disposition of collections; use of fund; contract requirement; appropriation, transfer, and deposit of amount.

207.629 Distribution from fund; transferee as qualified local governmental unit; distribution to certain building authorities; "qualified local governmental unit" defined

207.630 Distribution of money remaining in fund; priority; substance abuse treatment; quarterly distributions.

207.631 Refunding bonds, obligations, or other evidences of indebtedness; purposes for issuance; dedication of tax distributions from convention facility development fund

207.632 Transmitting payment to trustee or trustees for bonds, obligations, other evidences of indebtedness, or payments under a public-private arrangement; prohibition;

207.633 When pledge effective, valid, and binding; lien of pledge; filing or recording of instrument creating pledge; construction of section.

207.634 Bonds, obligations, or other evidences of indebtedness not debt, liability, or obligation of state; payment or refunding; statement.

207.635 State pledge and agreement; construction of section.

207.636 Liberal construction.

207.637 Powers cumulative.

207.638 Annual appropriation.

207.639 Effective date of excise tax.

207.640 Levy of tax; time period.

207.651 Short title.

207.652 Meanings of words and phrases.

207.653 Meanings of words and phrases.

207.654 Definitions; L to T.

207.655 Commercial redevelopment district; establishment; resolution; notice; hearing; finding and determination; applicability of district established by township; exemp

207.656 Application for commercial facilities exemption certificate; filing; contents; notice; hearing; determination of state equalized valuation of property owned by lo

207.657 Application for commercial facilities exemption certificate; approval or disapproval.

207.658 Commercial facilities exemption certificate; issuance; contents; effective date; filing; record.

207.659 Exemption from ad valorem property taxes; duration of certificate; review and extension of certificate; limitation; date of issuance of certificate of occupancy;

207.660 Finding and statement as to state equalized valuation of property proposed to be exempt; requirements for exemption certificate.

207.661 Valuation of facilities and property by assessor.

207.662 Commercial facilities tax; levy; amount; collection, disbursement, and assessment of tax; allocation; payment to state treasury and credit to state school aid fun

207.662a Reduction in number of mills levied under state education tax act; limitation on number of exclusions.

207.663 Tax as lien upon real property; certificate of nonpayment and affidavit required for proceedings upon lien.

207.664 Grounds for revocation of exemption.

207.665 Transfer or assignment of certificate; approval; notice and hearing.

207.666 Report on status of exemption.

207.667 Report on utilization of commercial redevelopment districts; economic analysis of costs and benefits.

207.668 Limitation on new exemptions; continuation of exemption.

207.701 Short title.

207.702 Meanings of words and phrases.

207.703 Definitions; D to P.

207.704 Definitions; S, T.

207.705 Technology park district; establishment; composition; requirements; resolution; filing written request; alteration of boundaries; public hearing; notice; district

207.706 Application for technology park facilities exemption certificate; filing; contents; notification of assessor and legislative body; public hearing; notice.

207.707 Approval or disapproval of application; resolution.

207.707a District or exemption certificate; approval or disapproval; effective date of exemption certificate; appeal.

207.708 Certificate; issuance; form; contents; effective date; filing; record.

207.709 Exemption from ad valorem real and personal property taxes; duration of certificate; review; extension; commencement and termination of certificate; date of issua

207.710 State equalized valuation; finding; statement; requirements for approval of application.

207.711 Annual valuation of facility; duties of assessor.

207.712 Technology park facilities tax; levy; amount; collection, disbursement, and assessment of tax; payment; copy of amount of disbursement; facility located in renais

207.712a Facility subject to technology park facilities exemption certificate; exemption for eligible manufacturing personal property; "eligible manufacturing personal pr

207.713 Technology park facilities tax; failure to pay; remedies; tax as lien; enforcement; disbursement of tax and interest.

207.714 Revocation of certificate; grounds; effect of noncompliance.

207.715 Transfer of certificate; filing application for approval.

207.716 Status of certificate; report.

207.717 Analyses of costs and benefits.

207.718 Exemptions; submission of analyses of costs and benefits.

207.751 Definitions.

207.752 Municipal excise tax on certain businesses; maximum rate; ordinance; question presented to voters; expiration of excise tax; initiative and referendum; limitation

207.752a Violation of MCL 168.1 to 168.992 applicable to petitions; penalties.

207.753 Ordinance; required provisions.

207.754 Administration and collection of excise tax; agreement with state treasurer; remittance to municipality; ordinance provisions; confidentiality of taxpayer informa

207.755 Excise tax levied in addition to other lawful taxes.

207.756 Disposition and use of excise tax revenues.

207.757 Entering into contract for lease of stadium or convention facility payable from excise tax revenues; conditions.

207.758 Legislative intent.

207.759 Repeal of MCL 141.851 to 141.855.

207.771 Short title.

207.772 Definitions.

207.772a Inflation rate adjustment.

207.773 Neighborhood enterprise zone; designation by resolution; notice; finding of consistency; statement; housing inspection ordinance; public hearing; determining true

207.774 Neighborhood enterprise zone certificate; application; filing; manner and form; contents; effective date of certificate; conditions.

207.775 Neighborhood enterprise zone certificate; application; approval; forwarding to qualified assessing authority.

207.776 Homestead facility or new or rehabilitated facility; determination of compliance with act; issuance and filing of certificate; maintenance of record; notice of re

207.777 Neighborhood enterprise zone certificate; requirements for issuance.

207.778 Neighborhood enterprise zone certificate; form and contents.

207.779 Neighborhood enterprise zone tax; exemption from ad valorem real property taxes; determination of amount; payment; disbursement; distribution to intermediate scho

207.780 Neighborhood enterprise zone certificate; effective date; filing; affidavit of occupancy by owner as principal residence.

207.781 Revocation, expiration, or extension of certificate; rescission of revocation.

207.782 Duration of certificate.

207.783 Determination of assessed valuation of property benefiting from certificate and ad valorem property tax that would have been paid; notice.

207.784 Repealed.

207.785 Repealed.

207.786 Rules; report.

207.787 Repealed.

207.801 Short title.

207.802 Legislative findings.

207.803 Definitions.

207.804 Michigan economic growth authority; creation within Michigan strategic fund; duties; membership, appointment, and terms of members; vacancy; compensation; expense

207.805 Michigan economic growth authority; powers; quorum; meetings; business conducted at public meeting; confidential information; written statement; disclosure; “fina

207.806 Michigan economic growth authority; powers.

207.807 Application for tax credit; written agreement; form.

207.808 Agreement for tax credit; determination; requirements; amount and duration of tax credits; factors; written agreement; criteria; limitation on new agreements; exe

207.808a Fee or donation.

207.809 Eligibility for credits; issuance of certificate.

207.810 Report to legislature.

207.821 Short title.

207.822 Definitions.

207.823 Michigan next energy authority; creation; powers and duties; contract; records and accounts.

207.824 Powers and duties of board.

207.825 Powers and duties of authority.

207.826 Tax exemption.

207.827 Construction of act.

207.841 Short title.

207.842 Definitions.

207.843 Commercial rehabilitation district; establishment by qualified rehabilitation district; adoption of resolution; notice and opportunity for hearing; findings and d

207.844 Commercial rehabilitation exemption certificate; filing application by owner of qualified facility; notice and hearing.

207.845 Commercial rehabilitation exemption certificate; approval or disapproval of application.

207.846 Commercial rehabilitation exemption certificate; issuance; form; contents; effective date; maintenance of record and copies.

207.847 Exemption of qualified facility from tax; duration of force and effect of certificate; commencement; date of issuance; extension.

207.848 Separate finding; contents; compliance; requirements; applicability; exception.

207.849 Determining value of each qualified facility.

207.850 Commercial rehabilitation tax; determination of amount; payment; exemption; qualified retail food establishment; certificate issued before December 31, 2009.

207.851 Lien.

207.852 Commercial rehabilitation exemption certificate; revocation; transfer to subsequent owner.

207.853 Transfer and assignment of certificate.

207.854 Status report by local government.

207.855 Report to legislature.

207.856 Exemption not granted after December 31, 2025.

207.901 Short title.

207.902 Definitions.

207.903 Attainable housing district; establishment by qualified local governmental unit; adoption of resolution; notice and opportunity for hearing; findings and determin

207.904 Attainable housing exemption certificate; application requirements; notice and opportunity for hearing.

207.905 Approval or disapproval of attainable housing exemption certificate.

207.906 Issuance of attainable housing exemption certificate; form; contents; effective date; maintenance of record and copies.

207.907 Exemption of qualified facility from tax; duration of force and effect of certificate; commencement; date of issuance; extension.

207.908 Separate finding; contents; compliance; requirements; applicability; exception.

207.909 Determining taxable value of each qualified facility.

207.910 Attainable housing facilities tax; determination of amount; exemption; payment; disbursements.

207.911 Lien.

207.912 Attainable housing exemption certificate; revocation; transfer to subsequent owner.

207.913 Transfer and assignment of certificate.

207.914 Status report by local government.

207.915 Annual report to legislature.

207.916 Exemption not granted after December 31, 2027.

207.951 Short title.

207.952 Definitions.

207.953 Residential housing district; establishment by qualified local governmental unit; adoption of resolution; notice and opportunity for hearing; findings and determi

207.954 Residential housing exemption certificate; application requirements; notice and opportunity for hearing.

207.955 Approval or disapproval of residential housing exemption certificate.

207.956 Issuance of residential housing exemption certificate; form; contents; effective date; maintenance of record and copies.

207.957 Exemption of qualified residential facility from tax; duration of force and effect of certificate; commencement; date of issuance; extension.

207.958 Separate finding; contents; compliance; requirements; applicability; exception.

207.959 Determining taxable value of each qualified residential facility.

207.960 Residential housing facility tax; determination of amount; exemption; payment; disbursements.

207.961 Lien.

207.962 Residential housing exemption certificate; revocation; transfer to subsequent owner.

207.963 Transfer and assignment of certificate.

207.964 Status report by local government.

207.965 Annual report to legislature.

207.966 Exemption not granted after December 31, 2027.

207.1001 Short title.

207.1002 Definitions; A to E.

207.1003 Definitions; F to I.

207.1004 Definitions; K to P.

207.1005 Definitions; R to S.

207.1006 Definitions; T to W.

207.1008 Tax on motor fuel; rates; collection or payment; exception; manner and time; imposition of rate on net gallons; legislative intent; bills of lading and invoices;

207.1010 Repealed.

207.1012 Imposition on nonexempt end user; joint and several liability.

207.1014 Tax remittance by electronic funds transfer; deduction for quantity of gas removed by supplier; payment or credit.

207.1016 Tax credit by supplier in amount uncollected from purchaser; notice; rules; report; identification; limitation; additional credit; remittance.

207.1020 Motor fuel blended with untaxed products or materials; tax; applicable rate; remittance.

207.1022 Tax on gasoline, diesel fuel, and alternative fuel in lieu of other taxes.

207.1024 Sale, delivery, use, possession, or storage of motor fuel; prohibition; exceptions; violation as misdemeanor.

207.1026 Presumption as to use or consumption of motor fuel on public roads or highways.

207.1028 Tax on sale or use of motor fuel; measurement by gross gallons; time; measurement on net gallons sold by supplier through terminal as 1-time option.

207.1030 Tax exemption.

207.1032 Use of motor fuel for nontaxable purpose; refund.

207.1033 Use of motor fuel for nonhighway purposes; refund not applicable for snowmobile, off-road vehicle, or certain vessel.

207.1034 Government owned, leased, or operated vehicle; refund or deduction on gasoline or diesel fuel sold tax-free.

207.1035 School bus owned, operated, or leased by educational institution; refund or deduction on gasoline or diesel fuel sold tax-free.

207.1036 Tax refund on motor fuel acquired by licensed exporter.

207.1037 Tax refund on motor fuel exported out of bulk plant in tank wagon; tax refund or deduction on tax-free K-1 kerosene sold through blocked pump.

207.1038 Repealed.

207.1039 Tax refund on motor fuel or leaded racing fuel used in husbandry implement or other nonhighway purpose.

207.1040 Tax refund on contaminated, lost, or destroyed motor fuel or alternative fuel; exception.

207.1041 Tax refund on gasoline used in community action agency vehicle.

207.1042 Tax refund on diesel fuel used for motor bus.

207.1043 Tax deduction for stored motor fuel exported by transport truck.

207.1044 Tax refund on motor fuel consumed for exempt use.

207.1045 Tax refund for common fuel supply tank propelling vehicle and operating attached equipment.

207.1047 Tax refund; time of filing.

207.1048 Refund claim; requirements; filing date; investigation; deduction in lieu of refund; interest.

207.1051 False statement; violation as misdemeanor; penalty.

207.1053 License required; application; form; information; current licenses; license for more than 1 business activity; person licensed as supplier; violation; penalty.

207.1055 License application; investigation; occasional importer's license or bonded importer's license.

207.1056 Fingerprints.

207.1057 Financial statements.

207.1058 Surety bond or cash deposit.

207.1059 New or increased amount of bond or cash deposit.

207.1060 Filing new bond; circumstances; release of previous bond; reduced or disposed cash deposit.

207.1061 Release from bond or cash deposit.

207.1062 Denial of license application.

207.1063 Issuance of license.

207.1064 Transfer of license; prohibition.

207.1065 Discontinuance, sale, or transfer of business; notice.

207.1066 Final report and payment due.

207.1067 Noncompliance; suspension or revocation of license.

207.1068 Report or statement requirements.

207.1069 Forms development.

207.1070 Supplier's license; fee; monthly report; violation as misdemeanor.

207.1071 Tax remittance by supplier.

207.1072 Treatment of removals by licensed supplier; election.

207.1073 Permissive supplier.

207.1074 Collection of tax from purchaser; election.

207.1075 Purchaser's election; evidence of financial responsibility or bonding requirements; revocation of election; alternative; appeal.

207.1076 Sale of motor fuel by bonded or occasional importer; license requirements.

207.1077 Licensed occasional or bonded importer; reporting requirements; waiver; violation as misdemeanor.

207.1078 Tax liability for motor fuel imported from another country.

207.1079 Diversions into state of imported motor fuel; tax reporting and payment; agreement permitting supplier to assume importer's liability.

207.1080 Time period for tax payment on motor fuel imported from another country; precollected tax; importation of undyed motor fuel; penalty.

207.1081 Diversion of fuel from out-of-state to in-state by unlicensed importer; importer required to pay tax; terms and conditions; agreement permitting supplier to assu

207.1082 Licensure as tank wagon operator-importer.

207.1083 Terminal operator's license.

207.1084 Tax liability of terminal operator.

207.1085 Exportation of motor fuel; requirements; violation; penalty; exemption.

207.1086 Exporter license; requirements; fee; report.

207.1087 Exporter required to pay tax; fuel diversion number; terms and conditions of payment and notice; agreement permitting supplier to assume exporter's liability; ta

207.1088 Failure or late filing of report or tax remittance; payment requirements; penalties and interest.

207.1089 Transporter's license; fee; report; failure to submit report; penalty; waiver; importation of undyed motor fuel.

207.1090, 207.1091 Repealed.

207.1092 Retail marine diesel dealer license; fee; filing; report; payment date; waiver.

207.1093 Blender's license; fee; filing; report; waiver.

207.1094 Aviation fuel.

207.1098 Transportation of gasoline or diesel fuel by pipeline or marine vessel; report.

207.1099 Cross-border movement of motor fuel; compact.

207.1101 Manually-prepared shipping paper as substitute for machine-generated.

207.1102 Shipping paper; carrying and producing copy.

207.1103 Shipping paper; notice requirements.

207.1104 Acquisition of undyed motor fuel or taxes unpaid; conditions; compliance; violation.

207.1105 Delivery of fuel; shipping paper provided or placed in receptacle; violation.

207.1106 Retention of shipping paper.

207.1107 Delivery of motor fuel without shipping paper; acceptance prohibited.

207.1108 Violation of shipping paper requirements as honest error; relief; coordination for operation of common telephone diversion verification number assignment system.

207.1109 Reliance by person issuing shipping paper on certain representations; tax liability.

207.1110 Misleading statement imprinted on shipping paper; prohibition; violation.

207.1111 Shipping paper tamper-resistant standards; rules.

207.1112 Sale or removal of dyed diesel fuel; notice.

207.1113 Dyed kerosene; notice.

207.1114 Diversion of motor fuel from destination on shipping paper; rebuttable presumption.

207.1115 Display of person's name and license number; letters and figures.

207.1116 Transportation of motor fuel without shipping paper; violation.

207.1121 Dyed diesel fuel or other exempt fuel; use.

207.1122 Dyed diesel fuel; use in motor vehicle on public roads or highways; exception; penalty.

207.1123 Alteration of strength or composition of dye or marker; possession, sale, or purchase of dye removal equipment.

207.1124 Repealed.

207.1125 Metering equipment; requirements.

207.1126 Failure to collect or timely remit tax.

207.1127 False or fraudulent return; amount evaded.

207.1128 Liability of officer, employee, or agent of corporation.

207.1129 Violation of shipping paper requirements; presumptive evidence; violation of meter tampering provisions; impoundment, seizure, sale, and forfeiture; request to d

207.1130 Seizure; inventory statement; hearing; forfeiture; appeal to circuit court; agreement to sell fuel; public sale.

207.1131 Determination of shipping paper violation; inspection.

207.1132 Supervision or operation of weigh stations or other inspection points; qualified persons.

207.1133 Audit and examination of records, books, papers, and equipment; sampling inspections; availability to department.

207.1134 Refusal to allow inspection or audit.

207.1136 Violation of act; penalty.

207.1141 Tax belonging to state; failure to make payment or to defraud as embezzlement; penalty.

207.1142 Motor fuel tax evasion prevention fund; creation; disposition.

207.1143 Deposit of money in state treasury; credit.

207.1144 Exchange of information.

207.1145 Administration of taxes.

207.1146 Filing date.

207.1147 Report on dyed diesel fuel reporting.

207.1148 Rules.

207.1149 Tax credit; ineligibility.

207.1151 Definitions.

207.1152 Tax on alternative fuel.

207.1153 Alternative fuel dealer or alternative fuel commercial user; license required; application; fee; licensing and bonding requirements.

207.1154 Filing of report and payment of tax by alternative fuel dealer or alternative fuel commercial user; filing of report and payment of tax by person other than alte

207.1155 Person consuming alternative fuel for other than operating motor vehicle on roads or highways; eligibility for refund; tax exemption; purchaser to be provided wi

207.1161 Outstanding bonds issued by Mackinac bridge authority; payment of principal, interest, and costs.

207.1162 Mackinac bridge tolls; reduction.

207.1163 Mackinac bridge bond indebtedness; advances.

207.1164 East-west interstate route in Upper Peninsula; matching funds.

207.1169 Repeal of MCL 207.101 to 207.202.

207.1170 Effective date.