Michigan Compiled Laws
Mich. Comp. Laws § 205.74 (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Repealed. 1980, Act 164, Eff.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
205.74 Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
Repealed. 1980, Act 164, Eff. Sept. 17, 1980.
Compiler's Notes:
The repealed section pertained to penalties for offenses.
Notes of Decisions
Cited in 4
cases, 1954–1985 · leading case: People v. Case, 65 N.W.2d 803 (Mich. 1954).
People v. Case, 65 N.W.2d 803 (Mich. 1954). “On March 6, 1952, by stipulation of all of the parties and on motion of the prosecuting attorney of Wayne county, an order was entered permitting the information to be amended by the addition of 2 counts, the first charging operation of a business without a license in violation…”
People v. Kasparis, 309 N.W.2d 241 (Mich. Ct. App. 1981). “Defendant was charged in a two-count complaint with filing a false monthly sales tax return in violation of MCL 205.74; MSA 7.545 and perjury in connection with the preparation of *296 the return in violation of MCL 205.”
Detroit Hilton Ltd. P'ship v. Dep't of Treasury, 373 N.W.2d 586 (Mich. 1985). “Criminal penalties could also be imposed, pursuant to § 24 of the Sales Tax Act, MCL 205.74; MSA 7.545, 4 and § 15 of the Use Tax Act, MCL 205.”
Detroit Hilton Ltd. P'ship v. Dep't of Treasury, 337 N.W.2d 35 (Mich. Ct. App. 1983). “” MCL 205.74; MSA 7.545 (repealed by 1980 PA 164 , § 2, effective September 17, 1980).”
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