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Revised Listing of "Due to the State of Michigan" Subsidiary Account Numbers

Revised Listing of "Due to the State of Michigan" Subsidiary Account Numbers

This account is used to record amount collected for and owed to the State of Michigan by a local unit of government. Detailed sub-accounts for the various statutory collections and remittances to the State must be maintained. The following sub-account numbers must be used:DUE TO STATE OF MICHIGAN228.   
 
01. MCL 211.901 et seq.(PA 331 of 1993)State Education Tax (SET)
02. MCL 206.351(Act 281 of 1967)State Income Tax Withheld
03. Municipal Employees Retirement System (MERS) MCL 38.1532
04. Probate Judges' Salary Deduction
05. (OPEN) (Use sub-account 228.07)
06. Probate Court Shared Fees MCL 600.877
07. Michigan Judges' Retirement (Entry Fee) MCL 600.880, 600.2529, 600.5756, 600.8371, 600.8381 and 600.8420. NOTE: You have the option to establish subsidiary accounts for separate accounting, by circuit, district and probate courts for the amounts deposited by each court and subsequent payments to the State. See forms 295 and 57.
08. Legislative Retirement (Share of Entry Fee) MCL 600.2529
09. Community Dispute Resolution Fund MCL 600.2529, 600.5756, 600.8371 and 600.8420
10. District Court Judgment Fees (State cost) MCL 600.8381
11. Highway Safety Fund MCL 257.629e
12. Inheritance Tax MCL 205.203
13. State Tax-Expense of sale MCL 211.59 and Redemptions MCL 211.74
14. State Institution MCL 14.123 and 205.13
15. Plat Fees MCL 560.241
16. Pistol Permits MCL 28.426
17. Secret Marriages MCL 551.202 and Delayed Births and Adoptions MCL 333.2891
18. State Trunkline Maintenance (County Road--MDOT Contracts)
19. State Highway--Other Services
20. State Conservation Costs, (Game & Fish) Fees and Liquidation Damages MCL 300.18, MCL 300.268 and MCL 305.13
21. Circuit Court Commencement Fees MCL 600.2529 (share of fee for State's General fund(s))
22. MCL 18.257(PA 139 of 1961)Federal Surplus Property
23. Sales Tax MCL 205.52 and 205.56
24. MCL 324.44518(PA 451 of 1994)Boat Livery Tags
25. Late Filing Fees--Election Campaign Act MCL 169.201 et seq.
26. MCL 436.1703 (50% of under age civil liquor violation fine)(PA 58 of 1998)Civil Fines
27.

MCL 421.13(1936 Ex.Sess PA 1)Unemployment Compensation

28. Probate Court Ordered Payments (C.C.F. Reimbursements--PA 398 of 1982) MCL 712a.18(2) 29. DSS Maintenance of Effort (PA 391 of 1980) MCL 400.109 30. Drivers License Reinstatement Fee MCL 257.321a 31. Motor Fuel Taxes MCL 207.102 32. Michigan Justice Training Fund (PA 82 of 1982) MCL 257.907(14) 33. MCL 289.3119PA 92 of 2000)State License Fee (Health-- 34. Fire Hazard & Prevention--Civil Fine MCL 29.22 35. (OPEN) (use sub-account 228.07) 36. Community Mental Health Fees--State Grant Money MCL 330.1226a 37. MCL 780.905(PA 196 of 1989)Crime Victim Rights Fund 38. Michigan Department of Transportation--Project Cost Overruns 39. Probation Oversight Fees (PA 184 of 1989) MCL 771.3c 40. State Survey & Remonumentation Fund (PA 346 of 1990) MCL 600.2567a 41. Secondary Road Patrol & Training Fund (PA 163 of 1991) MCL 257.629e 42. State Court Fund (PA 189 of 1993) MCL 600.151A 43. Filiation Fee (PA 146 of 1993) MCL 722.717(8) 44. State Transfer Tax (PA 330 of 1993) MCL 207.521 et seq. 45. MCL 12.206(PA 35 of 1994)Forensic Fee 46. Open 47. Open

Please contact the Michigan Department of Treasury, Local Audit and Finance Division, P.O. Box 30728, Lansing, Michigan 48909-8228. Phone 517-373-3227 when further sub-accounts are needed.

: Use of the correct sub-account number is important. The Michigan Department of Treasury, Receipts Processing Division uses these account numbers for depositing these collections into the applicable State funds and accounts.NOTE

This account is:

--with all amounts owed to the State of MichiganCREDITED

--with all payments to the State of Michigan of amounts owed.DEBITED