MCL - Act 175 of 2004


Act 175 of 2004

AN ACT to impose taxes and create credits and refundable credits to modify and equalize the impact of changes made to the general sales tax act and use tax act necessary to bring those taxes into compliance with the streamlined sales tax agreement so this state may participate in the streamlined sales tax system and governing board; to prescribe certain powers and duties of certain state departments; and to provide for the disbursement of certain proceeds.

History: 2004, Act 175, Eff. Sept. 1, 2004

The People of the State of Michigan enact:
Document Type Description
Section 205.171 Section Short title.
Section 205.173 Section Definitions.
Section 205.175 Section Tax on motor fuel and alternative fuel used by interstate motor carrier; rate; credit under international fuel tax agreement; applicability under qualified fuel tax reciprocity agreement.
Section 205.179 Section Storing, registering, or transferring ownership of vehicle; tax; exemption; credit.
Section 205.181 Section Storage, registration, or transfer of aircraft; tax.
Section 205.182 Section Sale of motor vehicle to group designated by automobile manufacturer; calculation of credit; refund; conditions; reduction in sales tax.
Section 205.183 Section Charges for rooms or lodgings; tax credit.
Section 205.184 Section Sale of auctioned item; tax credit or refund; calculation; definitions.
Section 205.184a Section Component, part, or battery for heavy earthmoving equipment; tax credit on core charge attributable to recycling fee, deposit, or disposal fee; refund.
Section 205.185 Section Money received and refunds paid; disposition.
Section 205.187 Section Administration of taxes; controlling provisions.
Section 205.189 Section Returns; date of filing.
Section 205.191 Section Applying credits and returns to reduce use tax.