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95th Legislature Regular Session  
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Act 36 of 2007
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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."
Popular Name: MBT


© 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...208.1461)
36-2007-5DivisionCHAPTER 5 (208.1501...208.1601)

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