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Michigan Compiled Laws Complete Through PA 198 of 2023
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Act 35 of 2022
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Act 35 of 2022

AN ACT to levy and collect a specific tax upon the rental of certain heavy equipment rental personal property; to provide for the disposition of that specific tax; to provide for the powers and duties of certain state and local governmental officers and entities; and to provide penalties.

History: 2022, Act 35, Eff. Mar. 23, 2022

The People of the State of Michigan enact:

Section 211.1121SectionShort title.
Section 211.1123SectionDefinitions.
Section 211.1125SectionQualified heavy equipment rental personal property specific tax; levy; amount; collection and remission by qualified renter; exception; rate adjustment.
Section 211.1127SectionCollection and administration of the specific tax; submission of completed statement and payment; notice; penalties; rescission; books and records; appeal process.
Section 211.1129SectionQualified heavy equipment rental personal property exemption reimbursement fund; investment; distribution; "eligible local tax collecting unit" defined.
Section 211.1131SectionTax increment finance authority capture; prohibition; sharing of distribution.
Section 211.1133SectionRules.
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