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Michigan Compiled Laws Complete Through PA 19 of 2024
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NOTE: Dates reflect any modification to item, not necessarily a change in law.

Chapter 207 - TAXATION
Act 282 of 1905 ‑ STATE BOARD OF ASSESSORS; ASSESSMENT OF PROPERTY OF CERTAIN PUBLIC UTILITIES (207.1 - 207.21)
     Section 207.1 ‑ State board of assessors; secretary, duties; assistants.
     Section 207.2 ‑ State board of assessors; compensation for clerical assistance, expenses.
     Section 207.3 ‑ Access to public records; subpoena, fees; examination of witnesses and accounts; refusal, penalty.
     Section 207.4 ‑ Annual assessment of property of certain rail transportation, telephone, and telegraph companies; reports.
     Section 207.5 ‑ Definitions.
     Section 207.5a ‑ Exemption of materials and supplies.
     Section 207.5b ‑ Taxable value; determination.
     Section 207.6 ‑ Company's annual statement; contents, time.
     Section 207.7 ‑ Sleeping car company defined; annual statement, contents, time.
     Section 207.8 ‑ Blanks furnished; other reports; board, self-information; penalty, exception.
     Section 207.9 ‑ Assessment roll; contents; time; inspection of physical properties of public utilities; determination of true cash and taxable value; ocean routes; mileage adjustment.
     Section 207.10 ‑ Assessment roll; description; form; cash and taxable valuations; placement on roll.
     Section 207.11 ‑ State board of assessors; annual meeting; time; place; proceedings; cash or taxable value correction; certification; contents.
     Section 207.12 ‑ County director of tax or equalization department; assessing officer; duties; failure to report; penalty; inspection and examination.
     Section 207.13 ‑ Determining average rate of taxation; entering determination and method on records; determination and payment of supplemental tax; credit against tax allowed railroad company; amount of credit; application for credit; proof of expenditures; annual report; qualification for credit; additional annual report; granting of trackage rights.
     Section 207.13a ‑ Tax credit; “eligible company,”“eligible expenses,”“qualified rolling stock,” defined.
     Section 207.13b ‑ Tax credit; amount; limitation; prohibition; credit against remaining tax; carrying forward credit to offset tax liability in subsequent years; application; submission to state board of assessors; form; definitions.
     Section 207.14 ‑ Tax assessment; tax roll; certificate; time payable; interest; lien; warrant; collection; enforcement.
     Section 207.15 ‑ Payment of tax under protest; suit against state; unlawful taxes; disposition of recovered taxes.
     Section 207.16 ‑ Irregularities not authorizing court intervention.
     Section 207.17 ‑ Taxes on public utilities, payment into general fund.
     Section 207.18 ‑ Collection of specific taxes prior to 1909.
     Section 207.19 ‑ Certain acts as misdemeanor; penalty.
     Section 207.20 ‑ Bribery; forfeiture, criminal prosecution.
     Section 207.21 ‑ Repeal; saving clause.
Act 70 of 1911 ‑ Repealed-TAXATION OF WATERCRAFT (207.51 - 207.54)
Act 150 of 1927 ‑ Repealed-MOTOR FUEL TAX (207.101 - 207.202)
Act 119 of 1980 ‑ MOTOR CARRIER FUEL TAX ACT (207.211 - 207.236)
     Section 207.211 ‑ Definitions.
     Section 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 per gallon; presumption; remittance; filing returns and paying tax for other than quarterly periods; rate beginning January 1, 2017.
     Section 207.212a ‑ International fuel tax agreement.
     Section 207.213 ‑ Act inapplicable to certain commercial motor vehicles; applicability of international fuel tax agreement.
     Section 207.214 ‑ Tax credit; refund; receipt required; false statement as misdemeanor; penalty.
     Section 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 of license and decals; replacement decals; duration of license and decals; ceasing to engage in business; notice of discontinuance.
     Section 207.216 ‑ Refusing or neglecting to file quarterly report and pay tax; conference; revocation of license; notice; continuation of license; refusal to issue license; conditions; appeal.
     Section 207.216a ‑ Administration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt; refund claim.
     Section 207.217 ‑ Trip permit; fee; issuance; application.
     Section 207.218 ‑ Leased commercial motor vehicle subject to act; lessor as motor carrier; exclusion by lessee of commercial motor vehicles from reports and liabilities; consolidated reports; primary liability; joint and several liability; limitation on aggregate taxes; international fuel tax agreement registration.
     Section 207.219 ‑ Books, invoices, receipts, records, and papers of motor carrier, fuel supplier, or alternative fuel dealer; examination.
     Section 207.220 ‑ Books, records, accounts, and papers of motor carrier; maintenance period.
     Section 207.221‑207.224 ‑ Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
     Section 207.225 ‑ Violation as misdemeanor; penalty; revocation of license.
     Section 207.226 ‑ Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
     Section 207.227 ‑ Operation of commercial motor vehicle in violation of act prohibited; exception.
     Section 207.228, 207.229 ‑ Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
     Section 207.230 ‑ Employment of clerical assistants, examiners, and investigators; promulgation of rules; agreements with other states for cooperative audit of motor carriers' reports and returns.
     Section 207.231 ‑ Enforcement of act.
     Section 207.232 ‑ Disposition of money.
     Section 207.233 ‑ Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
     Section 207.234 ‑ Short title.
     Section 207.235 ‑ Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
     Section 207.236 ‑ Repealed. 1982, Act 441, Eff. Mar. 30, 1983.
Act 87 of 1955 ‑ Repealed-THE HIGHWAY CONSTRUCTION FINANCE ACT OF 1955 (207.251 - 207.265)
Act 68 of 1963 ‑ IRON ORE TAX (207.271 - 207.279)
     Section 207.271 ‑ Specific taxation of underground beneficiated iron ore; definitions.
     Section 207.272 ‑ Specific taxation of underground beneficiated iron ore; computation formula; following completion of first agglomerating facility.
     Section 207.273 ‑ Specific taxation of underground beneficiated iron ore; computation of tax prior to completion of agglomerating or beneficiating facility.
     Section 207.274 ‑ Minimum tax.
     Section 207.275 ‑ State geologist; determination of tax, apportionment among taxing districts.
     Section 207.276 ‑ Curtailment and resumption of agglomeration or beneficiation.
     Section 207.277 ‑ Separate roll; spread of tax; nonpayment; distribution of collections.
     Section 207.278 ‑ Appeal.
     Section 207.279 ‑ Specific taxes in lieu of ad valorem taxes.
Act 33 of 1945 ‑ Repealed-GRAIN TAX (207.301 - 207.307)
Act 183 of 1973 ‑ Repealed-TAX ON ESSENTIAL OILS OF PEPPERMINT AND SPEARMINT (207.311 - 207.317)
Act 248 of 1987 ‑ AIRPORT PARKING TAX ACT (207.371 - 207.383)
***** Act 248 of 1987 THIS ACT 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 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER *****
     Section 207.371 ‑ Short title.
     Section 207.372 ‑ Definitions.
     Section 207.373 ‑ Excise tax on airport parking facility; rate.
     Section 207.374 ‑ Tax cumulative.
     Section 207.375 ‑ Collection and administration of tax.
     Section 207.376 ‑ Disposition of tax collections; creation of airport parking fund.
     Section 207.377 ‑ Repealed. 2002, Act 680, Eff. Mar. 31, 2003.
     Section 207.377a ‑ Distribution; priority; “state airports” defined.
     Section 207.378 ‑ Assignment or pledge of distribution.
     Section 207.379 ‑ Bonds or other obligations.
     Section 207.380 ‑ Transmittal of assigned or pledged distribution to Michigan municipal bond authority or trustee; advancing payments.
     Section 207.381 ‑ Appropriation.
     Section 207.382 ‑ Distribution not revenue from use or operation of airport.
     Section 207.383 ‑ Effective date of excise taxes.
R.S. of 1846 ‑ Revised Statutes of 1846 (207.407 - 207.409)
     R‑S‑1846‑207‑407‑21 ‑ CHAPTER 21 Chapter 21, Of Specific State Taxes and Duties (207.407...207.409)
          R‑S‑1846‑207‑407‑21‑TAX‑UPON‑RAILROAD-CANAL‑AND‑TURNPIKE‑CORPORATIONS ‑ TAX UPON RAILROAD, CANAL, AND TURNPIKE CORPORATIONS (207.407...207.409)
               Section 207.407‑207.409 ‑ Repealed. 1964, Act 256, Eff. Aug. 28, 1964.
Act 64 of 1848 ‑ Repealed-TAX ON PLANK ROAD, MINING, AND OTHER CORPORATIONS (207.421 - 207.422)
Act 226 of 1889 ‑ Repealed-COLLECTION OF SPECIFIC TAXES (207.441 - 207.447)
Act 134 of 1966 ‑ REAL ESTATE TRANSFER TAX (207.501 - 207.513)
     Section 207.501 ‑ Real estate transfer tax; definitions.
     Section 207.502 ‑ Instruments executed within state subject to tax.
     Section 207.503 ‑ Instruments executed outside state subject to tax.
     Section 207.504 ‑ Rate of tax; statement on face of written instrument; affidavit.
     Section 207.505 ‑ Exemptions.
     Section 207.506 ‑ Bankruptcy or insolvency proceedings; transfer to receivers.
     Section 207.507 ‑ Documentary stamps; purchase, methods of affixation, cancellation.
     Section 207.508 ‑ Preparation of stamps; duty of treasurer, use of tax meter machine.
     Section 207.509 ‑ Revenue, disposition; credit to general fund.
     Section 207.510 ‑ Tax to be paid only once; exemptions; new consideration.
     Section 207.511 ‑ Recording, requirements; detachment of affidavit; use.
     Section 207.512 ‑ Unlawful acts; penalty for violations.
     Section 207.513 ‑ Effective date.
Act 330 of 1993 ‑ STATE REAL ESTATE TRANSFER TAX ACT (207.521 - 207.537)
     Section 207.521 ‑ Short title.
     Section 207.522 ‑ Definitions.
     Section 207.523 ‑ Written instruments subject to tax; person liable for tax; payment date; refund.
     Section 207.524 ‑ Written instruments executed outside of state.
     Section 207.525 ‑ Tax rate; statement of total value of real property being transferred; affidavit; value of real and personal property stated separately.
     Section 207.526 ‑ Written instruments and transfers of property exempt from tax.
     Section 207.527 ‑ Bankruptcy or insolvency proceeding; exemption from tax.
     Section 207.528 ‑ Stamp as evidence of tax payment; other methods of cancellation.
     Section 207.529 ‑ Stamps; prescribing and preparing for use; requisition of stamps by county treasurer; use of tax meter machine; alternative means.
     Section 207.530 ‑ Disposition of tax.
     Section 207.531 ‑ Crediting tax proceeds.
     Section 207.532 ‑ Payment of tax; written instruments not subject to tax.
     Section 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 affidavit.
     Section 207.534 ‑ Prohibited conduct; violation as misdemeanor.
     Section 207.535 ‑ Tax in addition to and collected with tax imposed under MCL 207.501 to 207.513.
     Section 207.536 ‑ Administration of act.
     Section 207.537 ‑ Conditional effective date.
Act 198 of 1974 ‑ PLANT REHABILITATION AND INDUSTRIAL DEVELOPMENT DISTRICTS (207.551 - 207.572)
***** 207.566 SUBSECTION (2) MAY NOT APPLY: See (2) of 207.566 *****
     Section 207.551 ‑ Meanings of certain words and phrases.
     Section 207.552 ‑ Definitions.
     Section 207.553 ‑ Additional definitions.
     Section 207.554 ‑ Plant rehabilitation district or industrial development district; establishment; number of parcels; filing; notice; hearing; finding and determination; district established by township; industrial property as part of industrial development district or plant rehabilitation district also part of tax increment district; termination; notice.
     Section 207.555 ‑ Application for industrial exemption certificate; filing; contents; notice to assessing and taxing units; hearing; application fee.
     Section 207.556 ‑ Application for industrial facilities exemption certificate; approval or disapproval; appeal; exception from eligible manufacturing personal property.
     Section 207.557 ‑ Determination by commission; issuance of industrial facilities exemption certificate; notice of application; concurrence; effective date of certificate; mailing and filing of certificate; notice of refusal to issue certificate; resolutions approving or amending industrial facilities exemption certificate; completed application; error or mistake; failure to forward application, amended or transfer application, or request to revoke certificate; duties of commission.
     Section 207.557a ‑ Cost of facility exceeding certain amount of state equalized value.
     Section 207.558 ‑ Exemption of facility and certain persons from ad valorem taxes.
     Section 207.559 ‑ Finding and determination in resolution approving application for certificate; valuation requiring separate finding and statement; compliance with certain requirements as condition to approval of application and granting of certificate; demolition, sale, or transfer of obsolete industrial property; certificate applicable to speculative building; procedural information; replacement facility; property owned or operated by casino; "casino" defined; issuance of certificates.
     Section 207.560 ‑ Annual determination of value of facility.
     Section 207.561 ‑ Industrial facility tax; payment; disbursements; allocation; receipt or retention of tax payment by local or intermediate school district; disposition of amount disbursed to local school district; facility located in renaissance zone; building or facility owned or operated by qualified start-up business; "qualified start-up business" defined.
     Section 207.561a ‑ Facility subject to industrial facilities exemption certificate; exemption for eligible manufacturing personal property; extension; filing combined document; "eligible manufacturing personal property" and "eligible personal property" defined.
     Section 207.562 ‑ Failure to pay tax applicable to personal property; seizure and sale of personal property; civil action; jeopardy assessment; disbursement.
     Section 207.563 ‑ Tax applicable to real property as lien; automatic termination of exemption certificate; affidavit.
     Section 207.564 ‑ Industrial facility tax; amount of tax; determination; "industrial personal property" defined; termination or revocation; reduction.
     Section 207.564a ‑ Reduction of mills used to calculate tax under MCL 207.564(3); exception.
     Section 207.564b ‑ Repealed. 1994, Act 266, Imd. Eff. July 6, 1994.
     Section 207.565 ‑ Revocation of exemption certificate; request; grounds; notice; hearing; order; effective date; revocation of certificate issued for speculative building; reinstatement of certificate.
     Section 207.566 ‑ Duration of industrial facilities exemption certificate; date of issuance of certificate of occupancy.
     Section 207.566a ‑ Industrial facilities exemption certificate; provisions.
     Section 207.567 ‑ Assessment of real and personal property comprising facility; notice of determination.
     Section 207.568 ‑ Rules.
     Section 207.569 ‑ Form and contents of exemption certificate.
     Section 207.570 ‑ Appeal.
     Section 207.571 ‑ Transfer and assignment of industrial facilities exemption certificate.
     Section 207.572 ‑ Industrial facilities exemption certificate; requirements for approval and issuance; application for industrial facilities exemption certificate for eligible next Michigan business; written agreement required; remedy provision.
Act 438 of 1976 ‑ COMMERCIAL HOUSING FACILITIES EXEMPTION CERTIFICATES (207.601 - 207.615)
     Section 207.601 ‑ Definitions.
     Section 207.602 ‑ Approval of certificate; condition.
     Section 207.603 ‑ Application for certificate; filing; form; contents; notice; hearing.
     Section 207.604 ‑ Application for certificate; approval or disapproval.
     Section 207.605 ‑ Certificate; determination prior to issuance; concurrence of department of commerce; effective date; mailing; filing; notice.
     Section 207.606 ‑ Exemptions from ad valorem real and personal property taxes; determination, collection, assessment, and disbursement of commercial housing facilities tax; lien; waiver.
     Section 207.607 ‑ Resolution approving application for certificate; finding; determination; statement; requirements.
     Section 207.608 ‑ Assessor; determining value of new facility.
     Section 207.609 ‑ Revocation of certificate; request; notice; hearing; order.
     Section 207.610 ‑ Duration of certificate; date of issuance of certificate of occupancy.
     Section 207.611 ‑ Assessor; determining assessment of real and personal property; information; notice.
     Section 207.612 ‑ Rules.
     Section 207.613 ‑ Form and contents of certificate.
     Section 207.614 ‑ Appeal.
     Section 207.615 ‑ Transfer and assignment of certificate; approval; notice; hearing.
Act 106 of 1985 ‑ STATE CONVENTION FACILITY DEVELOPMENT ACT (207.621 - 207.640)
     Section 207.621 ‑ Short title.
     Section 207.622 ‑ Legislative finding.
     Section 207.623 ‑ Definitions.
     Section 207.624 ‑ Excise tax; rates; exemption.
     Section 207.625 ‑ Excise tax; time and manner of collection; administration of tax.
     Section 207.626 ‑ Tax cumulative.
     Section 207.628 ‑ Convention facility development fund; creation; disposition of collections; use of fund; contract requirement; appropriation, transfer, and deposit of amount.
     Section 207.629 ‑ Distribution from fund; transferee as qualified local governmental unit; distribution to certain building authorities; "qualified local governmental unit" defined; certain payments prohibited; "qualified city" defined; building authority as qualified local governmental unit.
     Section 207.630 ‑ Distribution of money remaining in fund; priority; substance abuse treatment; quarterly distributions.
     Section 207.631 ‑ Refunding bonds, obligations, or other evidences of indebtedness; purposes for issuance; dedication of tax distributions from convention facility development fund; determination by state treasurer; effect of unlawful expenditure.
     Section 207.632 ‑ Transmitting payment to trustee or trustees for bonds, obligations, other evidences of indebtedness, or payments under a public-private arrangement; prohibition; exception.
     Section 207.633 ‑ When pledge effective, valid, and binding; lien of pledge; filing or recording of instrument creating pledge; construction of section.
     Section 207.634 ‑ Bonds, obligations, or other evidences of indebtedness not debt, liability, or obligation of state; payment or refunding; statement.
     Section 207.635 ‑ State pledge and agreement; construction of section.
     Section 207.636 ‑ Liberal construction.
     Section 207.637 ‑ Powers cumulative.
     Section 207.638 ‑ Annual appropriation.
     Section 207.639 ‑ Effective date of excise tax.
     Section 207.640 ‑ Levy of tax; time period.
Act 255 of 1978 ‑ COMMERCIAL REDEVELOPMENT ACT (207.651 - 207.668)
     Section 207.651 ‑ Short title.
     Section 207.652 ‑ Meanings of words and phrases.
     Section 207.653 ‑ Meanings of words and phrases.
     Section 207.654 ‑ Definitions; L to T.
     Section 207.655 ‑ Commercial redevelopment district; establishment; resolution; notice; hearing; finding and determination; applicability of district established by township; exemption of restored facility; commercial property included as part of commercial redevelopment district also part of tax increment district.
     Section 207.656 ‑ Application for commercial facilities exemption certificate; filing; contents; notice; hearing; determination of state equalized valuation of property owned by local governmental unit on June 21, 1978, and subsequently conveyed to private owner and zoned commercial.
     Section 207.657 ‑ Application for commercial facilities exemption certificate; approval or disapproval.
     Section 207.658 ‑ Commercial facilities exemption certificate; issuance; contents; effective date; filing; record.
     Section 207.659 ‑ Exemption from ad valorem property taxes; duration of certificate; review and extension of certificate; limitation; date of issuance of certificate of occupancy; basis of review.
     Section 207.660 ‑ Finding and statement as to state equalized valuation of property proposed to be exempt; requirements for exemption certificate.
     Section 207.661 ‑ Valuation of facilities and property by assessor.
     Section 207.662 ‑ Commercial facilities tax; levy; amount; collection, disbursement, and assessment of tax; allocation; payment to state treasury and credit to state school aid fund; copy of amount of disbursement; facility located in renaissance zone; “casino” defined.
     Section 207.662a ‑ Reduction in number of mills levied under state education tax act; limitation on number of exclusions.
     Section 207.663 ‑ Tax as lien upon real property; certificate of nonpayment and affidavit required for proceedings upon lien.
     Section 207.664 ‑ Grounds for revocation of exemption.
     Section 207.665 ‑ Transfer or assignment of certificate; approval; notice and hearing.
     Section 207.666 ‑ Report on status of exemption.
     Section 207.667 ‑ Report on utilization of commercial redevelopment districts; economic analysis of costs and benefits.
     Section 207.668 ‑ Limitation on new exemptions; continuation of exemption.
Act 385 of 1984 ‑ TECHNOLOGY PARK DEVELOPMENT ACT (207.701 - 207.718)
     Section 207.701 ‑ Short title.
     Section 207.702 ‑ Meanings of words and phrases.
     Section 207.703 ‑ Definitions; D to P.
     Section 207.704 ‑ Definitions; S, T.
     Section 207.705 ‑ Technology park district; establishment; composition; requirements; resolution; filing written request; alteration of boundaries; public hearing; notice; district established by township; land included as part of district.
     Section 207.706 ‑ Application for technology park facilities exemption certificate; filing; contents; notification of assessor and legislative body; public hearing; notice.
     Section 207.707 ‑ Approval or disapproval of application; resolution.
     Section 207.707a ‑ District or exemption certificate; approval or disapproval; effective date of exemption certificate; appeal.
     Section 207.708 ‑ Certificate; issuance; form; contents; effective date; filing; record.
     Section 207.709 ‑ Exemption from ad valorem real and personal property taxes; duration of certificate; review; extension; commencement and termination of certificate; date of issuance of certificate of occupancy; basis of review.
     Section 207.710 ‑ State equalized valuation; finding; statement; requirements for approval of application.
     Section 207.711 ‑ Annual valuation of facility; duties of assessor.
     Section 207.712 ‑ Technology park facilities tax; levy; amount; collection, disbursement, and assessment of tax; payment; copy of amount of disbursement; facility located in renaissance zone; facility of qualified start-up business.
     Section 207.712a ‑ Facility subject to technology park facilities exemption certificate; exemption for eligible manufacturing personal property; "eligible manufacturing personal property" defined.
     Section 207.713 ‑ Technology park facilities tax; failure to pay; remedies; tax as lien; enforcement; disbursement of tax and interest.
     Section 207.714 ‑ Revocation of certificate; grounds; effect of noncompliance.
     Section 207.715 ‑ Transfer of certificate; filing application for approval.
     Section 207.716 ‑ Status of certificate; report.
     Section 207.717 ‑ Analyses of costs and benefits.
     Section 207.718 ‑ Exemptions; submission of analyses of costs and benefits.
Act 180 of 1991 ‑ STADIA OR CONVENTION FACILITY DEVELOPMENT (207.751 - 207.759)
     Section 207.751 ‑ Definitions.
     Section 207.752 ‑ Municipal excise tax on certain businesses; maximum rate; ordinance; question presented to voters; expiration of excise tax; initiative and referendum; limitation.
     Section 207.752a ‑ Violation of MCL 168.1 to 168.992 applicable to petitions; penalties.
     Section 207.753 ‑ Ordinance; required provisions.
     Section 207.754 ‑ Administration and collection of excise tax; agreement with state treasurer; remittance to municipality; ordinance provisions; confidentiality of taxpayer information; violation; penalties.
     Section 207.755 ‑ Excise tax levied in addition to other lawful taxes.
     Section 207.756 ‑ Disposition and use of excise tax revenues.
     Section 207.757 ‑ Entering into contract for lease of stadium or convention facility payable from excise tax revenues; conditions.
     Section 207.758 ‑ Legislative intent.
     Section 207.759 ‑ Repeal of MCL 141.851 to 141.855.
Act 147 of 1992 ‑ NEIGHBORHOOD ENTERPRISE ZONE ACT (207.771 - 207.787)
     Section 207.771 ‑ Short title.
     Section 207.772 ‑ Definitions.
     Section 207.772a ‑ Inflation rate adjustment.
     Section 207.773 ‑ Neighborhood enterprise zone; designation by resolution; notice; finding of consistency; statement; housing inspection ordinance; public hearing; determining true cash value; limitations on total acreage; amendment or repeal of resolution; designation in obsolete property rehabilitation district.
     Section 207.774 ‑ Neighborhood enterprise zone certificate; application; filing; manner and form; contents; effective date of certificate; conditions.
     Section 207.775 ‑ Neighborhood enterprise zone certificate; application; approval; forwarding to qualified assessing authority.
     Section 207.776 ‑ Homestead facility or new or rehabilitated facility; determination of compliance with act; issuance and filing of certificate; maintenance of record; notice of refusal.
     Section 207.777 ‑ Neighborhood enterprise zone certificate; requirements for issuance.
     Section 207.778 ‑ Neighborhood enterprise zone certificate; form and contents.
     Section 207.779 ‑ Neighborhood enterprise zone tax; exemption from ad valorem real property taxes; determination of amount; payment; disbursement; distribution to intermediate school districts; payment to state treasury; tax as lien; continuance of certificate; condition; collection as delinquent tax; facility located in renaissance zone.
     Section 207.780 ‑ Neighborhood enterprise zone certificate; effective date; filing; affidavit of occupancy by owner as principal residence.
     Section 207.781 ‑ Revocation, expiration, or extension of certificate; rescission of revocation.
     Section 207.782 ‑ Duration of certificate.
     Section 207.783 ‑ Determination of assessed valuation of property benefiting from certificate and ad valorem property tax that would have been paid; notice.
     Section 207.784 ‑ Repealed. 2017, Act 44, Imd. Eff. June 7, 2017.
     Section 207.785 ‑ Repealed. 2008, Act 284, Imd. Eff. Sept. 29, 2008.
     Section 207.786 ‑ Rules; report.
     Section 207.787 ‑ Repealed. 2001, Act 217, Imd. Eff. Dec. 28, 2001.
Act 24 of 1995 ‑ MICHIGAN ECONOMIC GROWTH AUTHORITY ACT (207.801 - 207.810)
     Section 207.801 ‑ Short title.
     Section 207.802 ‑ Legislative findings.
     Section 207.803 ‑ Definitions.
     Section 207.804 ‑ Michigan economic growth authority; creation within Michigan strategic fund; duties; membership, appointment, and terms of members; vacancy; compensation; expenses.
     Section 207.805 ‑ Michigan economic growth authority; powers; quorum; meetings; business conducted at public meeting; confidential information; written statement; disclosure; “financial or proprietary information” defined.
     Section 207.806 ‑ Michigan economic growth authority; powers.
     Section 207.807 ‑ Application for tax credit; written agreement; form.
     Section 207.808 ‑ Agreement for tax credit; determination; requirements; amount and duration of tax credits; factors; written agreement; criteria; limitation on new agreements; execution; repayment provision; conditions; agreement with eligible business not meeting criteria; guidelines for amendment, modification, or transfer of certificated credit.
     Section 207.808a ‑ Fee or donation.
     Section 207.809 ‑ Eligibility for credits; issuance of certificate.
     Section 207.810 ‑ Report to legislature.
Act 593 of 2002 ‑ MICHIGAN NEXT ENERGY AUTHORITY ACT (207.821 - 207.827)
     Section 207.821 ‑ Short title.
     Section 207.822 ‑ Definitions.
     Section 207.823 ‑ Michigan next energy authority; creation; powers and duties; contract; records and accounts.
     Section 207.824 ‑ Powers and duties of board.
     Section 207.825 ‑ Powers and duties of authority.
     Section 207.826 ‑ Tax exemption.
     Section 207.827 ‑ Construction of act.
Act 210 of 2005 ‑ COMMERCIAL REHABILITATION ACT (207.841 - 207.856)
     Section 207.841 ‑ Short title.
     Section 207.842 ‑ Definitions.
     Section 207.843 ‑ Commercial rehabilitation district; establishment by qualified rehabilitation district; adoption of resolution; notice and opportunity for hearing; findings and determination; rejection.
     Section 207.844 ‑ Commercial rehabilitation exemption certificate; filing application by owner of qualified facility; notice and hearing.
     Section 207.845 ‑ Commercial rehabilitation exemption certificate; approval or disapproval of application.
     Section 207.846 ‑ Commercial rehabilitation exemption certificate; issuance; form; contents; effective date; maintenance of record and copies.
     Section 207.847 ‑ Exemption of qualified facility from tax; duration of force and effect of certificate; commencement; date of issuance; extension.
     Section 207.848 ‑ Separate finding; contents; compliance; requirements; applicability; exception.
     Section 207.849 ‑ Determining value of each qualified facility.
     Section 207.850 ‑ Commercial rehabilitation tax; determination of amount; payment; exemption; qualified retail food establishment; certificate issued before December 31, 2009.
     Section 207.851 ‑ Lien.
     Section 207.852 ‑ Commercial rehabilitation exemption certificate; revocation; transfer to subsequent owner.
     Section 207.853 ‑ Transfer and assignment of certificate.
     Section 207.854 ‑ Status report by local government.
     Section 207.855 ‑ Report to legislature.
     Section 207.856 ‑ Exemption not granted after December 31, 2025.
Act 236 of 2022 ‑ ATTAINABLE HOUSING FACILITIES ACT (207.901 - 207.916)
     Section 207.901 ‑ Short title.
     Section 207.902 ‑ Definitions.
     Section 207.903 ‑ Attainable housing district; establishment by qualified local governmental unit; adoption of resolution; notice and opportunity for hearing; findings and determination.
     Section 207.904 ‑ Attainable housing exemption certificate; application requirements; notice and opportunity for hearing.
     Section 207.905 ‑ Approval or disapproval of attainable housing exemption certificate.
     Section 207.906 ‑ Issuance of attainable housing exemption certificate; form; contents; effective date; maintenance of record and copies.
     Section 207.907 ‑ Exemption of qualified facility from tax; duration of force and effect of certificate; commencement; date of issuance; extension.
     Section 207.908 ‑ Separate finding; contents; compliance; requirements; applicability; exception.
     Section 207.909 ‑ Determining taxable value of each qualified facility.
     Section 207.910 ‑ Attainable housing facilities tax; determination of amount; exemption; payment; disbursements.
     Section 207.911 ‑ Lien.
     Section 207.912 ‑ Attainable housing exemption certificate; revocation; transfer to subsequent owner.
     Section 207.913 ‑ Transfer and assignment of certificate.
     Section 207.914 ‑ Status report by local government.
     Section 207.915 ‑ Annual report to legislature.
     Section 207.916 ‑ Exemption not granted after December 31, 2027.
Act 237 of 2022 ‑ RESIDENTIAL HOUSING FACILITIES ACT (207.951 - 207.966)
     Section 207.951 ‑ Short title.
     Section 207.952 ‑ Definitions.
     Section 207.953 ‑ Residential housing district; establishment by qualified local governmental unit; adoption of resolution; notice and opportunity for hearing; findings and determination.
     Section 207.954 ‑ Residential housing exemption certificate; application requirements; notice and opportunity for hearing.
     Section 207.955 ‑ Approval or disapproval of residential housing exemption certificate.
     Section 207.956 ‑ Issuance of residential housing exemption certificate; form; contents; effective date; maintenance of record and copies.
     Section 207.957 ‑ Exemption of qualified residential facility from tax; duration of force and effect of certificate; commencement; date of issuance; extension.
     Section 207.958 ‑ Separate finding; contents; compliance; requirements; applicability; exception.
     Section 207.959 ‑ Determining taxable value of each qualified residential facility.
     Section 207.960 ‑ Residential housing facility tax; determination of amount; exemption; payment; disbursements.
     Section 207.961 ‑ Lien.
     Section 207.962 ‑ Residential housing exemption certificate; revocation; transfer to subsequent owner.
     Section 207.963 ‑ Transfer and assignment of certificate.
     Section 207.964 ‑ Status report by local government.
     Section 207.965 ‑ Annual report to legislature.
     Section 207.966 ‑ Exemption not granted after December 31, 2027.
Act 403 of 2000 ‑ MOTOR FUEL TAX ACT (207.1001 - 207.1170)
     Section 207.1001 ‑ Short title.
     Section 207.1002 ‑ Definitions; A to E.
     Section 207.1003 ‑ Definitions; F to I.
     Section 207.1004 ‑ Definitions; K to P.
     Section 207.1005 ‑ Definitions; R to S.
     Section 207.1006 ‑ Definitions; T to W.
     Section 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; identification of blended product and correct fuel product code; terminal operator license; requirements; notice; presumption.
     Section 207.1010 ‑ Repealed. 2021, Act 124, Imd. Eff. Dec. 17, 2021.
     Section 207.1012 ‑ Imposition on nonexempt end user; joint and several liability.
     Section 207.1014 ‑ Tax remittance by electronic funds transfer; deduction for quantity of gas removed by supplier; payment or credit.
     Section 207.1016 ‑ Tax credit by supplier in amount uncollected from purchaser; notice; rules; report; identification; limitation; additional credit; remittance.
     Section 207.1020 ‑ Motor fuel blended with untaxed products or materials; tax; applicable rate; remittance.
     Section 207.1022 ‑ Tax on gasoline, diesel fuel, and alternative fuel in lieu of other taxes.
     Section 207.1024 ‑ Sale, delivery, use, possession, or storage of motor fuel; prohibition; exceptions; violation as misdemeanor.
     Section 207.1026 ‑ Presumption as to use or consumption of motor fuel on public roads or highways.
     Section 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.
     Section 207.1030 ‑ Tax exemption.
     Section 207.1032 ‑ Use of motor fuel for nontaxable purpose; refund.
     Section 207.1033 ‑ Use of motor fuel for nonhighway purposes; refund not applicable for snowmobile, off-road vehicle, or certain vessel.
     Section 207.1034 ‑ Government owned, leased, or operated vehicle; refund or deduction on gasoline or diesel fuel sold tax-free.
     Section 207.1035 ‑ School bus owned, operated, or leased by educational institution; refund or deduction on gasoline or diesel fuel sold tax-free.
     Section 207.1036 ‑ Tax refund on motor fuel acquired by licensed exporter.
     Section 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.
     Section 207.1038 ‑ Repealed. 2015, Act 176, Eff. Jan. 1, 2017.
     Section 207.1039 ‑ Tax refund on motor fuel or leaded racing fuel used in husbandry implement or other nonhighway purpose.
     Section 207.1040 ‑ Tax refund on contaminated, lost, or destroyed motor fuel or alternative fuel; exception.
     Section 207.1041 ‑ Tax refund on gasoline used in community action agency vehicle.
     Section 207.1042 ‑ Tax refund on diesel fuel used for motor bus.
     Section 207.1043 ‑ Tax deduction for stored motor fuel exported by transport truck.
     Section 207.1044 ‑ Tax refund on motor fuel consumed for exempt use.
     Section 207.1045 ‑ Tax refund for common fuel supply tank propelling vehicle and operating attached equipment.
     Section 207.1047 ‑ Tax refund; time of filing.
     Section 207.1048 ‑ Refund claim; requirements; filing date; investigation; deduction in lieu of refund; interest.
     Section 207.1051 ‑ False statement; violation as misdemeanor; penalty.
     Section 207.1053 ‑ License required; application; form; information; current licenses; license for more than 1 business activity; person licensed as supplier; violation; penalty.
     Section 207.1055 ‑ License application; investigation; occasional importer's license or bonded importer's license.
     Section 207.1056 ‑ Fingerprints.
     Section 207.1057 ‑ Financial statements.
     Section 207.1058 ‑ Surety bond or cash deposit.
     Section 207.1059 ‑ New or increased amount of bond or cash deposit.
     Section 207.1060 ‑ Filing new bond; circumstances; release of previous bond; reduced or disposed cash deposit.
     Section 207.1061 ‑ Release from bond or cash deposit.
     Section 207.1062 ‑ Denial of license application.
     Section 207.1063 ‑ Issuance of license.
     Section 207.1064 ‑ Transfer of license; prohibition.
     Section 207.1065 ‑ Discontinuance, sale, or transfer of business; notice.
     Section 207.1066 ‑ Final report and payment due.
     Section 207.1067 ‑ Noncompliance; suspension or revocation of license.
     Section 207.1068 ‑ Report or statement requirements.
     Section 207.1069 ‑ Forms development.
     Section 207.1070 ‑ Supplier's license; fee; monthly report; violation as misdemeanor.
     Section 207.1071 ‑ Tax remittance by supplier.
     Section 207.1072 ‑ Treatment of removals by licensed supplier; election.
     Section 207.1073 ‑ Permissive supplier.
     Section 207.1074 ‑ Collection of tax from purchaser; election.
     Section 207.1075 ‑ Purchaser's election; evidence of financial responsibility or bonding requirements; revocation of election; alternative; appeal.
     Section 207.1076 ‑ Sale of motor fuel by bonded or occasional importer; license requirements.
     Section 207.1077 ‑ Licensed occasional or bonded importer; reporting requirements; waiver; violation as misdemeanor.
     Section 207.1078 ‑ Tax liability for motor fuel imported from another country.
     Section 207.1079 ‑ Diversions into state of imported motor fuel; tax reporting and payment; agreement permitting supplier to assume importer's liability.
     Section 207.1080 ‑ Time period for tax payment on motor fuel imported from another country; precollected tax; importation of undyed motor fuel; penalty.
     Section 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 assume importer's liability.
     Section 207.1082 ‑ Licensure as tank wagon operator-importer.
     Section 207.1083 ‑ Terminal operator's license.
     Section 207.1084 ‑ Tax liability of terminal operator.
     Section 207.1085 ‑ Exportation of motor fuel; requirements; violation; penalty; exemption.
     Section 207.1086 ‑ Exporter license; requirements; fee; report.
     Section 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; tax refund and credit.
     Section 207.1088 ‑ Failure or late filing of report or tax remittance; payment requirements; penalties and interest.
     Section 207.1089 ‑ Transporter's license; fee; report; failure to submit report; penalty; waiver; importation of undyed motor fuel.
     Section 207.1090, 207.1091 ‑ Repealed. 2002, Act 668, Eff. Apr. 1, 2003.
     Section 207.1092 ‑ Retail marine diesel dealer license; fee; filing; report; payment date; waiver.
     Section 207.1093 ‑ Blender's license; fee; filing; report; waiver.
     Section 207.1094 ‑ Aviation fuel.
     Section 207.1098 ‑ Transportation of gasoline or diesel fuel by pipeline or marine vessel; report.
     Section 207.1099 ‑ Cross-border movement of motor fuel; compact.
     Section 207.1101 ‑ Manually-prepared shipping paper as substitute for machine-generated.
     Section 207.1102 ‑ Shipping paper; carrying and producing copy.
     Section 207.1103 ‑ Shipping paper; notice requirements.
     Section 207.1104 ‑ Acquisition of undyed motor fuel or taxes unpaid; conditions; compliance; violation.
     Section 207.1105 ‑ Delivery of fuel; shipping paper provided or placed in receptacle; violation.
     Section 207.1106 ‑ Retention of shipping paper.
     Section 207.1107 ‑ Delivery of motor fuel without shipping paper; acceptance prohibited.
     Section 207.1108 ‑ Violation of shipping paper requirements as honest error; relief; coordination for operation of common telephone diversion verification number assignment system.
     Section 207.1109 ‑ Reliance by person issuing shipping paper on certain representations; tax liability.
     Section 207.1110 ‑ Misleading statement imprinted on shipping paper; prohibition; violation.
     Section 207.1111 ‑ Shipping paper tamper-resistant standards; rules.
     Section 207.1112 ‑ Sale or removal of dyed diesel fuel; notice.
     Section 207.1113 ‑ Dyed kerosene; notice.
     Section 207.1114 ‑ Diversion of motor fuel from destination on shipping paper; rebuttable presumption.
     Section 207.1115 ‑ Display of person's name and license number; letters and figures.
     Section 207.1116 ‑ Transportation of motor fuel without shipping paper; violation.
     Section 207.1121 ‑ Dyed diesel fuel or other exempt fuel; use.
     Section 207.1122 ‑ Dyed diesel fuel; use in motor vehicle on public roads or highways; exception; penalty.
     Section 207.1123 ‑ Alteration of strength or composition of dye or marker; possession, sale, or purchase of dye removal equipment.
     Section 207.1124 ‑ Repealed. 2006, Act 287, Imd. Eff. July 20, 2006.
     Section 207.1125 ‑ Metering equipment; requirements.
     Section 207.1126 ‑ Failure to collect or timely remit tax.
     Section 207.1127 ‑ False or fraudulent return; amount evaded.
     Section 207.1128 ‑ Liability of officer, employee, or agent of corporation.
     Section 207.1129 ‑ Violation of shipping paper requirements; presumptive evidence; violation of meter tampering provisions; impoundment, seizure, sale, and forfeiture; request to drive vehicle to impound lot.
     Section 207.1130 ‑ Seizure; inventory statement; hearing; forfeiture; appeal to circuit court; agreement to sell fuel; public sale.
     Section 207.1131 ‑ Determination of shipping paper violation; inspection.
     Section 207.1132 ‑ Supervision or operation of weigh stations or other inspection points; qualified persons.
     Section 207.1133 ‑ Audit and examination of records, books, papers, and equipment; sampling inspections; availability to department.
     Section 207.1134 ‑ Refusal to allow inspection or audit.
     Section 207.1136 ‑ Violation of act; penalty.
     Section 207.1141 ‑ Tax belonging to state; failure to make payment or to defraud as embezzlement; penalty.
     Section 207.1142 ‑ Motor fuel tax evasion prevention fund; creation; disposition.
     Section 207.1143 ‑ Deposit of money in state treasury; credit.
     Section 207.1144 ‑ Exchange of information.
     Section 207.1145 ‑ Administration of taxes.
     Section 207.1146 ‑ Filing date.
     Section 207.1147 ‑ Report on dyed diesel fuel reporting.
     Section 207.1148 ‑ Rules.
     Section 207.1149 ‑ Tax credit; ineligibility.
     Section 207.1151 ‑ Definitions.
     Section 207.1152 ‑ Tax on alternative fuel.
     Section 207.1153 ‑ Alternative fuel dealer or alternative fuel commercial user; license required; application; fee; licensing and bonding requirements.
     Section 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 alternative fuel dealer or alternative fuel commercial user; effect of nonpayment of tax.
     Section 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 with invoice or receipt; listing price in plain view; failure to pay tax.
     Section 207.1161 ‑ Outstanding bonds issued by Mackinac bridge authority; payment of principal, interest, and costs.
     Section 207.1162 ‑ Mackinac bridge tolls; reduction.
     Section 207.1163 ‑ Mackinac bridge bond indebtedness; advances.
     Section 207.1164 ‑ East-west interstate route in Upper Peninsula; matching funds.
     Section 207.1169 ‑ Repeal of MCL 207.101 to 207.202.
     Section 207.1170 ‑ Effective date.

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