Michigan § 205.54b Deductible sales of gasoline; statement of transferee.

Michigan Statutes

§ 205.54b — Deductible sales of gasoline; statement of transferee.

Michigan § 205.54b

Ch. 205TAXATION

Act 167 of 1933GENERAL SALES TAX ACT (205.51-205.78)

This text of Michigan § 205.54b (Deductible sales of gasoline; statement of transferee.) 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 § 205.54b (2026).

Text

GENERAL SALES TAX ACT (EXCERPT) Act 167 of 1933 205.54b Deductible sales of gasoline; statement of transferee. Sec. 4b. Any taxpayer, who does not include in the amount of his gross proceeds used for the computation of the tax on sales of gasoline pursuant to the provisions of subdivision (f) of section 4a by reason of the filing with him by the transferee of a statement in a form approved by the department of revenue, shall not hereafter be subject to the requirements of this act as to any portion of such sales of gasoline which are not used by the transferee for the purposes described in said statement: Provided, That this section shall also apply to and be effective in relation to similar transactions of the taxpayer subsequent to January 1, 1949.

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GENERAL SALES TAX ACT (EXCERPT) Act 167 of 1933 205.54b Deductible sales of gasoline; statement of transferee. Sec. 4b. Any taxpayer, who does not include in the amount of his gross proceeds used for the computation of the tax on sales of gasoline pursuant to the provisions of subdivision (f) of section 4a by reason of the filing with him by the transferee of a statement in a form approved by the department of revenue, shall not hereafter be subject to the requirements of this act as to any portion of such sales of gasoline which are not used by the transferee for the purposes described in said statement: Provided, That this section shall also apply to and be effective in relation to similar transactions of the taxpayer subsequent to January 1, 1949.