Preliminary information for the Wholesale Marihuana Tax is now available.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
Search is currently unavailable. Please try again later.
The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
Returns are due on the 20th of the month following the reporting period.
If the 20th of the month falls on a Saturday, Sunday or legal holiday, the next business day shall be considered the due date. If payment is not postmarked or received in our office by the due date, penalty and interest charges may be assessed based on provisions of the Michigan Revenue Act MCL 205.24.
| Return Type | Filing Frequency |
|---|---|
| Alternative Fuel Dealer |
Monthly |
| Alternative Fuel Commercial User | Monthly |
| Blender | Monthly |
| Permissive Supplier | Monthly |
| Supplier | Monthly |
| Terminal Operator Monthly Report* | Monthly |
| Terminal Operator Annual Return | Annually (02/25 of the following year) |
| Exporter | Quarterly |
| Retail Marine Diesel Dealer | Quarterly |
| Tank Wagon Operator Importer | Quarterly |
| Transporter | Quarterly |
| Bonded Importer** | Quarterly (Monthly estimated payments) |
| Occasional Importer*** | Quarterly |
*Monthly informational reports are filed by terminal operators. The annual report is a reconciliation report and payment is due on any fuel lost over the allowable loss.
**Bonded importers file monthly estimated payments and then file a quarterly return to reconcile all activity for the reporting quarter.
***Occasional importers must remit tax on each load imported from outside the United States within three business days after either the date the taxable fuel was delivered into Michigan or the date that a valid import verification number was obtained from FuelTrac, whichever is earlier. Three Day Payment Voucher (Form 3778) must accompany the payments. The quarterly return is filed to reconcile all activity for the reporting quarter.