Section 205.109 - Collection or payment of tax; benefit to state.
USE TAX ACT (EXCERPT)
Act 94 of 1937
205.109 Collection or payment of tax; benefit to state.
Sec. 19.
The tax collected by the seller from the consumer or lessee under this act is for the benefit of this state, and a person other than this state shall not derive a benefit from the collection or payment of this tax.
History: Add. 2004, Act 172, Eff. Sept. 1, 2004
Compiler's Notes: Former MCL 205.109, which pertained to penalty for general violations, was repealed by Act 165 of 1980, Eff. Sept. 17, 1980.