Michigan Compiled Laws

Mich. Comp. Laws § 211.901 (2026)

Short title.

✓ current as of July 2026

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STATE EDUCATION TAX ACT

Act 331 of 1993

211.901 Short title.

Sec. 1.

This act shall be known and may be cited as the "state education tax act".

History: 1993, Act 331, Eff. Mar. 15, 1994

Notes of Decisions

Cited in 2 cases (1 in the last 5 years), 2006–2021 · leading case: Heidelberg Bldg., LLC v. Dep't of Treasury, 714 N.W.2d 664 (Mich. Ct. App. 2006).

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Heidelberg Bldg., LLC v. Dep't of Treasury, 714 N.W.2d 664 (Mich. Ct. App. 2006). “Plaintiffs challenge a provision of the State Education Tax Act (SETA), MCL 211.901 et seq., that specifies that state education taxes (SETs) collected with city taxes are subject to the same penalties for late payment as other late taxes collected simultaneously.”

Charter Twp. of Pittsfield v. Washtenaw Cnty. Treasurer (Mich. Ct. App. 2021). “If the delinquent taxes that are due and payable to the county are not received by the county on behalf of the taxing units in the county and this state for any reason, the county has full right of recourse against the taxing unit or to this state for the state education tax…”

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