There is a newer version of the Michigan Compiled Laws
2015 Michigan Compiled Laws
Chapter 211 - Taxation of Real and Personal Property
Act 93 of 2014 ALTERNATIVE STATE ESSENTIAL SERVICES ASSESSMENT ACT (211.1071 - 211.1079)
AN ACT to levy a tax on certain personal property; to provide for the administration, collection, and distribution of the tax; to impose certain duties on persons and certain state departments; to impose penalties; and to repeal acts and parts of acts.
History: 2014, Act 93, Eff. Aug. 22, 2014
Compiler's Notes: Pursuant to section 34 of article IV of the state constitution of 1963, a legislative referendum on Act 80 of 2014 was presented to the electors as Proposal 14-1 at the August 5, 2014 primary election. The proposal read as follows:“APPROVAL OR DISAPPROVAL OF AMENDATORY ACT TO REDUCE STATE USE TAX AND REPLACE WITH A LOCAL COMMUNITY STABILIZATION SHARE TO MODERNIZE THE TAX SYSTEM TO HELP SMALL BUSINESSES GROW AND CREATE JOBS The amendatory act adopted by the Legislature would: 1. Reduce the state use tax and replace with a local community stabilization share of the tax for the purpose of modernizing the tax system to help small businesses grow and create jobs in Michigan. 2. Require Local Community Stabilization Authority to provide revenue to local governments dedicated for local purposes, including police safety, fire protection, and ambulance emergency services. 3. Increase portion of state use tax dedicated for aid to local school districts. 4. Prohibit Authority from increasing taxes. 5. Prohibit total use tax rate from exceeding existing constitutional 6% limitation. Should this law be approved? YES [ ] NO [ ]”.Act 80 of 2014 was approved by a majority of the voters at the August 5, 2014 primary election. The election results were certified by the Michigan Board of State Canvassers on August 22, 2014.
- Section 211.1071 Short title.
- Section 211.1073 Definitions.
- Section 211.1075 Alternative state essential services assessment; levy beginning January 1, 2016; calculation.
- Section 211.1077 Alternative state essential services assessment; collection; administration; calculation; availability of electronic statement; submission of election statement and payment; waiver or delay; disclosure; failure to submit statement and payment; notice; access to books and records; assessment as result of audit; appeal; filing combined document.
- Section 211.1079 Credit to general fund; appropriation.
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