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Michigan Compiled Laws Complete Through PA 93 of 2019
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Act 248 of 1987
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***** Act 248 of 1987 THIS ACT IS REPEALED BY ACT 680 OF 2002 EFFECTIVE ON THE DATE THAT ALL BONDS DESCRIBED IN SECTION 7a(1)(a) OF THE AIRPORT PARKING TAX ACT, 1987 PA 248, MCL 207.377a, ARE RETIRED OR ON DECEMBER 31, 2007, WHICHEVER IS LATER *****


AIRPORT PARKING TAX ACT

Act 248 of 1987

AN ACT to impose a state excise tax on persons engaged in the business of providing an airport parking facility; to provide for the levy, assessment, and collection of the tax; to provide for the disposition of the collections from the tax; to create the airport parking fund; to authorize the distributions from the fund; to authorize the use of distributions from the fund as security for bonds and other obligations; to prescribe certain other matters relating to bonds and other obligations; to prescribe the powers and duties of certain state officers; and to provide for an appropriation.


History: 1987, Act 248, Imd. Eff. Dec. 28, 1987


© 2017 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
Section 207.371SectionShort title.
Section 207.372SectionDefinitions.
Section 207.373SectionExcise tax on airport parking facility; rate.
Section 207.374SectionTax cumulative.
Section 207.375SectionCollection and administration of tax.
Section 207.376SectionDisposition of tax collections; creation of airport parking fund.
Section 207.377SectionRepealed. 2002, Act 680, Eff. Mar. 31, 2003.
Section 207.377aSectionDistribution; priority; “state airports” defined.
Section 207.378SectionAssignment or pledge of distribution.
Section 207.379SectionBonds or other obligations.
Section 207.380SectionTransmittal of assigned or pledged distribution to Michigan municipal bond authority or trustee; advancing payments.
Section 207.381SectionAppropriation.
Section 207.382SectionDistribution not revenue from use or operation of airport.
Section 207.383SectionEffective date of excise taxes.
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