Michigan Statutes

§ 205.56b — Returned goods or motor vehicle; tax credit.

Michigan § 205.56b

JurisdictionMichigan

Ch. 205TAXATION

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

This text of Michigan § 205.56b (Returned goods or motor vehicle; tax credit.) 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 § 205.56b (2026).

Text

GENERAL SALES TAX ACT (EXCERPT) Act 167 of 1933 205.56b Returned goods or motor vehicle; tax credit. Sec. 6b. A taxpayer may claim a credit or refund for returned goods or a refund less an allowance for use made for a motor vehicle returned under 1986 PA 87, MCL 257.1401 to 257.1410, as certified by the manufacturer on a form provided by the department.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Add. 2004, Act 173 , Eff. Sept. 1, 2004

Nearby Sections

15

§ 205.1

Department as agency responsible for tax collection; definitions.

§ 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

§ 205.103

§ 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

§ 205.104a

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.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

Michigan § 205.56b, Counsel Stack Legal Research, https://law.counselstack.com/statute/mi/205/205.56b.