Sec. 9. (1) The tax imposed by this act shall be administered by the department pursuant to 1941 PA 122, MCL 205.1 to 205.31, the streamlined sales and use tax administration act, and this act. If the provisions of 1941 PA 122, MCL 205.1 to 205.31, the streamlined sales and use tax administration act, and this act conflict, the provisions of this act apply. (2) The department shall promulgate rules to implement this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.
Mich. Comp. Laws § 205.59
Administration of tax; conflicting provisions; rules
Known as the General Sales Tax Act
The act spans §§ 205.51 to 205.78 (59 sections).
Applied in 10 court decisions — leading case Wikman v. City of Novi (1982)
Most recently applied in Fradco, Inc. v. Department of Treasury (April 2014)
1933, Act 167, Imd
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.