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Michigan Legislature
Michigan Compiled Laws Complete Through PA 48 of 2019
House: Adjourned until Wednesday, November 13, 2019 10:00:00 AM
Senate: Adjourned until Tuesday, November 12, 2019 10:00:00 AM


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Act 134 of 1966
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REAL ESTATE TRANSFER TAX

Act 134 of 1966

AN ACT to impose a tax upon written instruments which transfer any interest in real property; to provide for the administration of this act; and to provide penalties for violations of this act.


History: 1966, Act 134, Eff. Jan. 1, 1968


© 2017 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
Section 207.501SectionReal estate transfer tax; definitions.
Section 207.502SectionInstruments executed within state subject to tax.
Section 207.503SectionInstruments executed outside state subject to tax.
Section 207.504SectionRate of tax; statement on face of written instrument; affidavit.
Section 207.505SectionExemptions.
Section 207.506SectionBankruptcy or insolvency proceedings; transfer to receivers.
Section 207.507SectionDocumentary stamps; purchase, methods of affixation, cancellation.
Section 207.508SectionPreparation of stamps; duty of treasurer, use of tax meter machine.
Section 207.509SectionRevenue, disposition; credit to general fund.
Section 207.510SectionTax to be paid only once; exemptions; new consideration.
Section 207.511SectionRecording, requirements; detachment of affidavit; use.
Section 207.512SectionUnlawful acts; penalty for violations.
Section 207.513SectionEffective date.
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