Michigan Compiled Laws

Mich. Comp. Laws § 432.34 (2026)

Repealed. 1988, Act 516, Eff. Jan. 1, 1988.

✓ current as of July 2026

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MCCAULEY-TRAXLER-LAW-BOWMAN-MCNEELY LOTTERY ACT

Act 239 of 1972

432.34 Repealed. 1988, Act 516, Eff. Jan. 1, 1988.

Repealed. 1988, Act 516, Eff. Jan. 1, 1988.

Compiler's Notes:

Section 2 of Act 516 of 1988 provides: “Section 34 of the McCauley-Traxler-Law-Bowman-McNeely lottery act, Act No. 239 of the Public Acts of 1972, being section 432.34 of the Michigan Compiled Laws, is repealed effective January 1, 1988.”

The repealed section exempted proceeds from prize from taxation.

PopularName Notes:

Lottery Act

Notes of Decisions

Cited in 6 cases, 1988–2005 · leading case: Mooahesh v. Dep't of Treasury, 492 N.W.2d 246 (Mich. Ct. App. 1992).

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Mooahesh v. Dep't of Treasury, 492 N.W.2d 246 (Mich. Ct. App. 1992). · cites it 7× “1988 PA 516 ; MCL 432.34; MSA 18.969(34). Defendants appeal the trial court’s grant of plaintiffs motion for summary disposition and its ruling that 1988 PA 516 violated the title-object clause of the Michigan Constitution.”

Silverman v. Univ. of Michigan Bd. of Regents, 516 N.W.2d 54 (Mich. 1994). · cites it 2× “6419(4), and 27A.6419(1) would permit the interpretation that the money claim could be filed only in the Court of Claims, but that the claim for equitable or declaratory relief could be filed in either the Court of Claims or circuit court.”

In Re D'Amico Est., 460 N.W.2d 198 (Mich. 1990). · cites it 2× “[MCL 432.34; MSA 18.969(34).] The probate judge agreed with petitioners and ruled that the tax did not apply.”

Int'l Home Foods, Inc. v. Dep't of Treasury, 708 N.W.2d 711 (Mich. Ct. App. 2005). · cites it 2× “[9] The D'Amico Court [10] made the following observation: For over a decade, the department construed § 34 of the Lottery Act [MCL 432.34] as exempting state lottery prize proceeds from inheritance taxation.”

Lentini v. Dep't of Treasury, 435 Mich. 551 (Mich. 1990). · cites it 2× “[MCL 432.34; MSA 18.969(34).] The probate judge said: "This court, however, feels that the clear meaning of the State Lottery Statute should be carried out and that states quite clearly that there should be no tax assessed against lottery winnings.”

In Re D'Amico Est., 429 N.W.2d 659 (Mich. Ct. App. 1988). “II Section 34 of the state Lottery Act, MCL 432.34; MSA 18.969(34), provides: No state or local taxes of any kind whatsoever shall be imposed upon the proceeds from a prize awarded by the state lottery.”

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