Home/Michigan/Statutes/Ch. 205: TAXATION/Act 122 of 1941: REVENUE DIVISION OF DEPARTMENT OF TREASURY (205.1-205.31)/§ 205.12
Michigan Statutes

§ 205.12 — Signing orders, certificates, jeopardy assessments, and subpoenas.

Michigan § 205.12
JurisdictionMichigan
Ch. 205TAXATION
Act 122 of 1941REVENUE DIVISION OF DEPARTMENT OF TREASURY (205.1-205.31)

This text of Michigan § 205.12 (Signing orders, certificates, jeopardy assessments, and subpoenas.) is published on Counsel Stack Legal Research, covering Michigan primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mich. Comp. Laws § 205.12 (2026).

Text

REVENUE DIVISION OF DEPARTMENT OF TREASURY (EXCERPT) Act 122 of 1941 205.12 Signing orders, certificates, jeopardy assessments, and subpoenas. Sec.

12.All orders, certificates, jeopardy assessments, and subpoenas made or issued by the department shall be signed by the state treasurer or the state treasurer's designee.

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Legislative History

1941, Act 122, Eff. Jan. 10, 1942 ;-- CL 1948, 205.12 ;-- Am. 1975, Act 266, Imd. Eff. Nov. 3, 1975 ;-- Am. 1986, Act 58, Eff. May 1, 1986 ;-- Am. 2002, Act 657 , Imd. Eff. Dec. 23, 2002 Compiler's Notes: Section 2 of Act 58 of 1986 provides: “The changes in penalties and interest affected by this amendatory act shall take effect July 1, 1986.”Section 3 of Act 58 of 1986 provides: “Except for section 31 and the provisions of enacting section 2, this amendatory act shall take effect May 1, 1986.” Popular Name: Revenue Act

Nearby Sections

15
§ 205.1
Department as agency responsible for tax collection; definitions.
§ 205.10
§ 205.10
§ 205.100
Administration of tax; conflicting provisions; rules; filing claims for refund; payment of refunds; payment of refund filed for interstate access telephone services; tax imposed under tobacco products tax act.
§ 205.100a
Receipt and collection of local community stabilization share.
§ 205.101
Refund or credit for returned tangible personal property or service; written notice.
§ 205.101a
Selling or quitting business; final return; withholding of purchase money to cover taxes, interest, and penalties; liability for failure to withhold purchase money; purchaser liability for taxes, interest, and penalties of former owner.
§ 205.102
§ 205.102
§ 205.103
§ 205.103
§ 205.103a
Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions.
§ 205.104
§ 205.104
§ 205.104a
Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined.
§ 205.104b
Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase.
§ 205.105
Failing to register; penalty.
§ 205.106
Seller's failure to comply with act; penalty.
§ 205.107
Computation of tax amount; rounding up to whole cent.
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Bluebook (online)
Michigan § 205.12, Counsel Stack Legal Research, https://law.counselstack.com/statute/mi/205/205.12.