2006 Michigan Compiled Laws - Act 228 of 1975

***** Act 228 of 1975 THIS ACT IS REPEALED BY ACT 531 OF 2002 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2009 *****


SINGLE BUSINESS TAX ACT

Act 228 of 1975

AN ACT to provide for the imposition, levy, computation, collection, assessment and enforcement, by lien or otherwise, of taxes on certain commercial, business, and financial activities; to prescribe the manner and times of making certain reports and paying taxes; to prescribe the powers and duties of public officers and state departments; to permit the inspection of records of taxpayers; to provide for interest and penalties on unpaid taxes; to provide exemptions, credits, and refunds; to provide penalties; to provide for the disposition of funds; to provide for the interrelation of this act with other acts; and to provide an appropriation.


History: 1975, Act 228, Eff. Jan. 1, 1976
Compiler's Notes: Enacting section 3 of 1999 PA 115 provides:"Enacting section 3. The single business tax act, 1975 PA 228, MCL 208.1 to 208.145, is repealed effective on the January 1 of the year in which the rate under section 31 is reduced to 0.0%, and is not effective for tax years that begin on or after that date."




The People of the State of Michigan enact:

DocumentDescription
228-1975-1CHAPTER 1 (208.1...208.23b)
228-1975-2CHAPTER 2 (208.31...208.39f)
228-1975-3CHAPTER 3 (208.40...208.69)
228-1975-4CHAPTER 4 (208.71...208.78)
228-1975-5CHAPTER 5 (208.80...208.121)
228-1975-6CHAPTER 6 (208.131...208.145)

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