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Michigan Compiled Laws Complete Through PA 355 of 2014
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Act 36 of 2007
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***** Act 36 of 2007 THIS ACT IS REPEALED BY ACT 39 OF 2011 EFFECTIVE WHEN CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 39 OF 2011 ARE MET: See enacting section 1 of Act 39 of 2011 *****


MICHIGAN BUSINESS TAX ACT

Act 36 of 2007

AN ACT to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, reporting, payment, and enforcement of taxes on certain commercial, business, and financial activities; to prescribe the powers and duties of public officers and state departments; to provide for the inspection of certain taxpayer records; to provide for interest and penalties; to provide exemptions, credits, and refunds; to provide for the disposition of funds; to provide for the interrelation of this act with other acts; and to make appropriations.


History: 2007, Act 36, Eff. Jan. 1, 2008 ;-- Am. 2007, Act 145, Imd. Eff. Dec. 1, 2007
Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 3 of Act 145 of 2007 provides:"Enacting section 3. Sections 281 and 451 of the Michigan business tax act, 2007 PA 36, MCL 208.1281 and 208.1451, as added by this amendatory act, and sections 105, 111, 113, 201, 239, 265, 403, 405, 409, 413, 445, 447, 515, and 601 of the Michigan business tax act, 2007 PA 36, MCL 208.1105, 208.1111, 208.1113, 208.1201, 208.1239, 208.1265, 208.1403, 208.1405, 208.1409, 208.1413, 208.1445, 208.1447, 208.1515, and 208.1601, as amended by this amendatory act, take effect January 1, 2008 and apply to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any carryforward from that certificated credit has been claimed."
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© 2009 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
36-2007-1DivisionCHAPTER 1 (208.1101...208.1117)
36-2007-2DivisionCHAPTER 2 (208.1200...208.1207)
36-2007-2ADivisionCHAPTER 2A (208.1235...208.1243)
36-2007-2BDivisionCHAPTER 2B (208.1261...208.1269)
36-2007-2CDivisionCHAPTER 2C (208.1281...208.1281)
36-2007-3DivisionCHAPTER 3 (208.1301...208.1311)
36-2007-4DivisionCHAPTER 4 (208.1400...208.1471)
36-2007-5DivisionCHAPTER 5 (208.1500...208.1601)