MCL - Act 330 of 1993
AN ACT to impose a state tax on the transfer of an interest in real property; to provide for the administration of this act; to prescribe the powers and duties of certain state and local officers; to provide for the collection and distribution of the tax; and to prescribe penalties and provide remedies.
History: 1993, Act 330, Eff. Apr. 1, 1994
| Document | Type | Description |
|---|---|---|
| Section 207.521 | Section | Short title. |
| Section 207.522 | Section | Definitions. |
| Section 207.523 | Section | Written instruments subject to tax; person liable for tax; payment date; refund. |
| Section 207.524 | Section | Written instruments executed outside of state. |
| Section 207.525 | Section | Tax rate; statement of total value of real property being transferred; affidavit; value of real and personal property stated separately. |
| Section 207.526 | Section | Written instruments and transfers of property exempt from tax. |
| Section 207.527 | Section | Bankruptcy or insolvency proceeding; exemption from tax. |
| Section 207.528 | Section | Stamp as evidence of tax payment; other methods of cancellation. |
| Section 207.529 | Section | Stamps; prescribing and preparing for use; requisition of stamps by county treasurer; use of tax meter machine; alternative means. |
| Section 207.530 | Section | Disposition of tax. |
| Section 207.531 | Section | Crediting tax proceeds. |
| Section 207.532 | Section | Payment of tax; written instruments not subject to tax. |
| Section 207.533 | Section | 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 | Section | Prohibited conduct; violation as misdemeanor. |
| Section 207.535 | Section | Tax in addition to and collected with tax imposed under MCL 207.501 to 207.513. |
| Section 207.536 | Section | Administration of act. |
| Section 207.537 | Section | Conditional effective date. |