Michigan Laws 205.433 – Administration of tax; rules; forms; additional taxes; appointment of special investigator
Current as of: 2024 | Check for updates
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Terms Used In Michigan Laws 205.433
- Arrest: Taking physical custody of a person by lawful authority.
- Department: means the department of treasury. See Michigan Laws 205.422
- Person: means an individual, partnership, fiduciary, association, limited liability company, corporation, or other legal entity. See Michigan Laws 205.422
- 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
(1) The tax imposed by this act shall be administered by the department pursuant to 1941 PA 122, MCL 205.1 to 205.31, and this act. In case of conflict between 1941 PA 122, MCL 205.1 to 205.31, and this act, the provisions of this act control.
(2) The department may promulgate rules to implement this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.
(3) The department shall prescribe forms for use by taxpayers and the manner in which the forms must be filed.
(4) The tax imposed by this act is in addition to all other taxes for which the taxpayer may be liable.
(5) The state treasurer may appoint any department employee as a special investigator, who shall have the power to arrest a person violating this act.