Michigan Compiled Laws

Mich. Comp. Laws § 205.63 (2026)

Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

✓ current as of July 2026

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GENERAL SALES TAX ACT

Act 167 of 1933

205.63 Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

Repealed. 1980, Act 164, Eff. Sept. 17, 1980.

Compiler's Notes:

The repealed sections pertained to tax lien and jeopardy assessments.

Notes of Decisions

Cited in 2 cases, 1981–1985 · leading case: Dep't of Treasury v. Campbell, 309 N.W.2d 668 (Mich. Ct. App. 1981).

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Dep't of Treasury v. Campbell, 309 N.W.2d 668 (Mich. Ct. App. 1981). · cites it 3× “In this case, we are asked to determine the priority of a state sales tax lien imposed under MCL 205.63; MSA 7.534, since repealed, 1980 PA 164 , and placed upon a quantity of money found in the defendant’s home.”

Detroit Hilton Ltd. P'ship v. Dep't of Treasury, 373 N.W.2d 586 (Mich. 1985). “Similarly, although § 13 of the Sales Tax Act, MCL 205.63; MSA 7.534, 1 requires persons liable for those taxes to "make a final return within 15 days after the date of selling or quitting business,” Hilton did not file such a return or notify the Department of the Treasury that…”

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