Michigan Laws 431.328 – Assessment or collection of tax or fees prohibited; exception
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Terms Used In Michigan Laws 431.328
- Person: means an individual, firm, partnership, corporation, association, or other legal entity. See Michigan Laws 431.302
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
Except as provided in section 21, a political subdivision of this state shall not assess or collect an excise or license tax or fee from a person licensed under this act based upon an activity performed under this act.