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| TAX OUTLINE |
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| TAX DESCRIPTIONS |
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| SNOWMOBILE REGISTRATION |
LEGAL CITATION: |
M.C.L 324.82101-324.82111; 1995 PA 58.; Sec. 40, Art. IX, state Constitution. |
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| YEAR ADOPTED: |
1995. The former statute (1968 PA 74) was repealed and replaced by 1995 PA 58. |
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| BASIS OF TAX: |
Required registration by owner of each snowmobile in state. |
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| MEASURE OF TAX (BASE): |
Each snowmobile considered a separate unit subject to registration. |
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| RATE: |
Registration for 3-year period, rate is $22.00. |
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| ADMINISTRATION: |
Collection: Michigan Department of State.
Enforcement: Department of Natural Resources, county sheriffs. |
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| REPORT AND PAYMENT: |
Due by October 1 every three years. |
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| DISPOSITION: |
Michigan Conservation and Legacy Fund, Snowmobile Account distributed as follows:
| Department of Natural Resources: |
Revenue from $14.00 of fee; |
| Department of State: |
Revenue from not more than $3.00 of fee; |
| Snowmobile Trail Improvement Subaccount: |
Revenue from $5.00 of fee. |
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| 2004-05 COLLECTIONS: |
$1,672,000 |
Last Updated January 25, 2007
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