Mich. Comp. Laws § 445.573a

Sec. 3a. Not later than March 1 of each year, a distributor or manufacturer that originates a deposit on 1 or more beverage containers shall file a report with the department of treasury in the form prescribed by the department. The report must indicate, for the time period of January 1 to December 31 of the preceding year, the dollar value of the total deposits collected by the distributor or manufacturer on beverage containers sold in this state, the total refunds made upon beverage containers redeemed by the distributor or manufacturer in this state, and any refunds received under section 3b(5).