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| TAX OUTLINE |
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| TAX DESCRIPTIONS |
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| WATERCRAFT REGISTRATION |
LEGAL CITATION: |
M.C.L. 324.80115-324.80128; 1995 PA 58; Sec. 40, Art. IX, state Constitution |
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| YEAR ADOPTED: |
1967. The former statute (1967 PA 303) was repealed and replaced by 1995 PA 58. |
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| BASIS OF TAX: |
In lieu of general property tax for privilege of operating motor boats and other vessels on Michigan waters. |
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| MEASURE OF TAX (BASE): |
Length of boat. Exemptions for lifeboats; hand propelled vessels 16' or less; non-motorized canoes not used for rental or commercial purposes, all-terrain vehicles; rafts, surfboards, swim floats; vessels used temporarily on state waters. |
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| RATE: |
Registration for 3-year period. Rates for motor boats (in feet):
| Under 12, |
$14 |
16-less than 21, |
$42 |
28-less than 35, |
$168 |
42-less than 50, |
$280 |
| 12-less than 16, |
$17 |
21-less than 28, |
$115 |
35-less than 42, |
$244 |
50 or more, |
$448 |
Separate rates for pontoon boats and motorized canoes, non-powered vessels 12 feet or over, and vessels carrying freight and passengers for hire.
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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 April 1 every three years. |
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| DISPOSITION: |
Michigan Conservation and Legacy Fund, Waterways Account distributed as follows:
| Law enforcement and education: |
not less than 49%; |
| Recreational boating facilities and harbor development: |
remainder. |
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| 2004-05 COLLECTIONS: |
$10,483,000 |
Last Updated January 25, 2007
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