Michigan § 207.1065 Discontinuance, sale, or transfer of business; notice.

Michigan Statutes

§ 207.1065 — Discontinuance, sale, or transfer of business; notice.

Michigan § 207.1065

Ch. 207TAXATION

Act 403 of 2000MOTOR FUEL TAX ACT (207.1001-207.1170)

This text of Michigan § 207.1065 (Discontinuance, sale, or transfer of business; notice.) 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 § 207.1065 (2026).

Text

MOTOR FUEL TAX ACT (EXCERPT) Act 403 of 2000 207.1065 Discontinuance, sale, or transfer of business; notice. Sec. 65.

(1)If a licensee discontinues, sells, or transfers its business, the licensee shall notify the department in writing of the discontinuance, sale, or transfer.

(2)The notice shall be provided on or within 3 business days after the date of discontinuance, sale, or transfer.

(3)The notice shall provide the date of discontinuance, sale, or transfer and, if the business is sold or transferred, the name and address of the purchaser or transferee.

(4)A licensee is liable for all taxes, interest, and penalties that accrue or may be owing before the date the notice required by subsection (1) is received by the department.

(5)A licensee is subject to criminal liability for misus

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

MOTOR FUEL TAX ACT (EXCERPT) Act 403 of 2000 207.1065 Discontinuance, sale, or transfer of business; notice. Sec. 65. (1) If a licensee discontinues, sells, or transfers its business, the licensee shall notify the department in writing of the discontinuance, sale, or transfer. (2) The notice shall be provided on or within 3 business days after the date of discontinuance, sale, or transfer. (3) The notice shall provide the date of discontinuance, sale, or transfer and, if the business is sold or transferred, the name and address of the purchaser or transferee. (4) A licensee is liable for all taxes, interest, and penalties that accrue or may be owing before the date the notice required by subsection (1) is received by the department. (5) A licensee is subject to criminal liability for misuse of the license that occurs before the date the notice required by subsection (1) is received by the department.