Moving to Michigan: license, registration, deadlines

The duties below bind a person arriving in Michigan. Each carries its source and a visible verification date; expand any citation for the exact quoted text. Where clocks run from different events, every clock appears with its own trigger. Verified Oct 2026. Every quoted source on this page was found on a saved copy of its page dated Oct 4, 2026 or later.

Title documents

binds: New Michigan resident seeking conversion of an out-of-state vehicle title that is available to the owner · verified Sep 2026 · quotes found on saved pages, Oct 4, 2026 or later

Applies to convert the out-of-state vehicle title

Who this covers, exactly

Michigan SOS guidance requires the out-of-state title, proof of Michigan no-fault insurance and proof of identity at a Secretary of State office. All named owners must appear, or an absent owner must provide an appointment-of-agent form. A lienholder-held title has a separate registration-only route and is excluded from this conversion record. No move-day deadline is assigned.

note

These are agency-stated application requirements, not an independently verified statutory deadline or penalty.

Exceptions on record

Michigan Secretary of State, lienholder title alternative

If your out-of-state title is being held by a lien holder, you may take your out-of-state registration (expired less than 90 days) or proof of the out-of-state title to any branch office along with proof of Michigan no-fault insurance for the vehicle.

Agency guidance Michigan Secretary of State, New Michigan residents: title conversion verified Sep 2026

https://www.michigan.gov/sos/faqs/resources/new-michigan-residents

To convert an out-of-state title to a Michigan title, you will need to present your out-of-state title, proof of Michigan no-fault insurance and proof of identity at a Secretary of State office.
Agency guidance Michigan Secretary of State, joint owners verified Sep 2026

https://www.michigan.gov/sos/faqs/resources/new-michigan-residents

If more than one vehicle owner is named on the out-of-state title, all owners must appear at the branch office when the application for a Michigan title is made. An appointment-of-agent form must be presented if one of the owners cannot attend.

License operate

binds: Individual who drives a motor vehicle on a highway in this state · verified Oct 2026 · quotes found on saved pages, Oct 4, 2026 or later

Drives a motor vehicle on a highway in this state

Who this covers, exactly

Except as provided in this act, an individual shall not drive a motor vehicle on a highway in this state unless that individual has a valid operator's or chauffeur's license with the appropriate group designation and indorsements for the type or class of vehicle being driven or towed. Secretary of State: New Michigan residents must schedule a visit to go to a Secretary of State office to apply for a Michigan driver's license (or ID), vehicle title, and registration as soon as they establish residency in this state.

An individual shall not receive a license to operate a motor vehicle until that individual surrenders to the secretary of state all valid licenses to operate a motor vehicle issued to that individual by this or any state or certifies that he or she does not possess a valid license.

Exceptions on record

MCL 257.302(c)

persons are exempt from obtaining a license under this chapter: ... A nonresident who is not less than 16 years of age and who has been licensed either as an operator or a chauffeur under a law requiring the licensing of operators or chauffeurs in his or her home state and who has in his or her immediate possession either a valid operator's or a valid chauffeur's license issued to him or her in his or her home state.

Statute MCL 257.301(1) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-301

Except as provided in this act, an individual shall not drive a motor vehicle on a highway in this state unless that individual has a valid operator's or chauffeur's license with the appropriate group designation and indorsements for the type or class of vehicle being driven or towed.
Agency guidance Michigan Secretary of State, New Michigan residents FAQ verified Oct 2026

https://www.michigan.gov/sos/faqs/resources/new-michigan-residents

New Michigan residents must schedule a visit to go to a Secretary of State office to apply for a Michigan driver's license (or ID), vehicle title, and registration as soon as they establish residency in this state. There is no grace period provided in Michigan law.
Statute MCL 257.301(2) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-301

An individual shall not receive a license to operate a motor vehicle until that individual surrenders to the secretary of state all valid licenses to operate a motor vehicle issued to that individual by this or any state or certifies that he or she does not possess a valid license.

CDL transfer

binds: Resident of this state holding a commercial driver license group indorsement issued by another state · verified Oct 2026 · quotes found on saved pages, Oct 4, 2026 or later

Establishing domicile in this state

Who this covers, exactly

A resident of this state holding a commercial driver license group indorsement issued by another state shall apply for a license transfer within 30 days after establishing domicile in this state.

An applicant must apply for a CDL from the new State of domicile within no more than 30 days after establishing his/her new domicile.

Statute MCL 257.301(1) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-301

A resident of this state holding a commercial driver license group indorsement issued by another state shall apply for a license transfer within 30 days after establishing domicile in this state.
Regulation 49 CFR 383.71(c) verified Oct 2026

https://www.ecfr.gov/api/renderer/v1/content/enhanced/current/title-49?part=383&section=383.71

When applying to transfer a CDL from one State of domicile to a new State of domicile, an applicant must apply for a CDL from the new State of domicile within no more than 30 days after establishing his/her new domicile.

Vehicle registration

binds: Owner of a vehicle that is subject to registration under this act · verified Oct 2026 · quotes found on saved pages, Oct 4, 2026 or later

Owner of a vehicle that is subject to registration under this act

Who this covers, exactly

An owner of a vehicle that is subject to registration under this act shall apply to the secretary of state, on an appropriate form furnished by the secretary of state, for the registration of the vehicle and issuance of a certificate of title for the vehicle. A nonresident owner of a pleasure vehicle otherwise subject to registration under this act shall not operate the vehicle for a period exceeding 90 days without securing registration in this state. Secretary of State: New Michigan residents must schedule a visit to go to a Secretary of State office to apply for a Michigan driver's license (or ID), vehicle title, and registration as soon as they establish residency in this state. Secretary of State: When you move to Michigan, you are required to purchase a license plate for your vehicle.

You will need to bring all required ownership documents and proof of Michigan No-Fault insurance.

Statute MCL 257.217(1) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-217

An owner of a vehicle that is subject to registration under this act shall apply to the secretary of state, on an appropriate form furnished by the secretary of state, for the registration of the vehicle and issuance of a certificate of title for the vehicle.
Statute MCL 257.216(1) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-216

Every motor vehicle, recreational vehicle, trailer, semitrailer, and pole trailer, when driven or moved on a street or highway, is subject to the registration and certificate of title provisions of this act except the following: ... A vehicle driven or moved on a street or highway in conformance with the provisions of this act relating to manufacturers, transporters, dealers, or nonresidents.
Agency guidance Michigan Secretary of State, New Michigan residents FAQ verified Oct 2026

https://www.michigan.gov/sos/faqs/resources/new-michigan-residents

New Michigan residents must schedule a visit to go to a Secretary of State office to apply for a Michigan driver's license (or ID), vehicle title, and registration as soon as they establish residency in this state. There is no grace period provided in Michigan law.
Statute MCL 257.243(4) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-243

A nonresident owner of a pleasure vehicle otherwise subject to registration under this act shall not operate the vehicle for a period exceeding 90 days without securing registration in this state.
Agency guidance Michigan Secretary of State, New Michigan residents FAQ verified Oct 2026

https://www.michigan.gov/sos/faqs/resources/new-michigan-residents

For your vehicle, you will need to bring all required ownership documents and proof of Michigan No-Fault insurance.
Statute MCL 257.225(1) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-225

Except as otherwise provided in this subsection and subsection (6), a registration plate issued for a vehicle shall be attached to the rear of the vehicle.
Agency guidance Michigan Secretary of State, New Michigan residents: license plate verified Oct 2026

https://www.michigan.gov/sos/resources/communities/new-mi-residents

When you move to Michigan, you are required to purchase a license plate for your vehicle.

No fault security

binds: Owner or registrant of a motor vehicle required to be registered in this state · verified Oct 2026 · quotes found on saved pages, Oct 4, 2026 or later

Motor vehicle is required to be registered in this state

Who this covers, exactly

Except as provided in sections 3107d and 3109a, the owner or registrant of a motor vehicle required to be registered in this state shall maintain security for payment of benefits under personal protection insurance and property protection insurance as required under this chapter, and residual liability insurance. Secretary of State: For your vehicle, you will need to bring all required ownership documents and proof of Michigan No-Fault insurance.

Security is only required to be in effect during the period the motor vehicle is driven or moved on a highway.

If missed

A person convicted of a misdemeanor under this section shall be fined not less than $200.00 nor more than $500.00, imprisoned for not more than 1 year, or both.

Statute MCL 500.3101(1) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-500-3101

Except as provided in sections 3107d and 3109a, the owner or registrant of a motor vehicle required to be registered in this state shall maintain security for payment of benefits under personal protection insurance and property protection insurance as required under this chapter, and residual liability insurance. Security is only required to be in effect during the period the motor vehicle is driven or moved on a highway.
Statute MCL 500.3102(2) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-500-3102

A person convicted of a misdemeanor under this section shall be fined not less than $200.00 nor more than $500.00, imprisoned for not more than 1 year, or both.
Agency guidance Michigan Secretary of State, New Michigan residents FAQ verified Oct 2026

https://www.michigan.gov/sos/faqs/resources/new-michigan-residents

New Michigan residents must schedule a visit to go to a Secretary of State office to apply for a Michigan driver's license (or ID), vehicle title, and registration as soon as they establish residency in this state. ... For your vehicle, you will need to bring all required ownership documents and proof of Michigan No-Fault insurance.

Income tax part year

binds: Individual who during the taxable year becomes a resident · verified Oct 2026 · quotes found on saved pages, Oct 4, 2026 or later

Becomes a resident during the taxable year

Who this covers, exactly

If an individual during the taxable year being a resident becomes a nonresident or vice versa.

If you had income earned while a Michigan resident and/or income attributable to Michigan as a non-resident, you must file a Michigan Individual Income Tax return.

note

Taxable income shall be determined separately for income in each status.

Statute MCL 206.18(1)(a) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-18

If an individual during the taxable year being a resident becomes a nonresident or vice versa, taxable income shall be determined separately for income in each status.
Statute MCL 206.18(1)(a) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-18

If an individual lives in this state at least 183 days during the tax year or more than 1/2 the days during a taxable year of less than 12 months he shall be deemed a resident individual domiciled in this state.
Agency guidance Michigan Department of Treasury, filing determination verified Oct 2026

https://www.michigan.gov/taxes/iit/file-your-income-taxes/filingdetermination

Part-Year Residents If you had income earned while a Michigan resident and/or income attributable to Michigan as a non-resident You must file a Michigan Individual Income Tax return.

Homestead affidavit

binds: Owner of property occupied as a principal residence by that owner · verified Oct 2026 · quotes found on saved pages, Oct 4, 2026 or later

Owner of property may claim 1 exemption under this section

Who this covers, exactly

An owner of property may claim 1 exemption under this section by filing an affidavit with the local tax collecting unit in which the property is located.

The affidavit shall state that the property is owned and occupied as a principal residence by that owner of the property on the date that the affidavit is signed and shall state that the owner has not claimed a substantially similar exemption, deduction, or credit on property in another state. The affidavit shall be on a form prescribed by the department of treasury.

If missed

A principal residence is exempt from the tax levied by a local school district for school operating purposes if an owner of that principal residence claims an exemption as provided in this section. If a person claims an exemption under this section and a substantially similar exemption, deduction, or credit in another state, that person is subject to a penalty of $500.00.

Exceptions on record

MCL 211.7cc(3)(a)

a person is not entitled to an exemption under this section in any calendar year in which any of the following conditions occur: (a) That person has claimed a substantially similar exemption, deduction, or credit, regardless of amount, on property in another state.

MCL 211.7cc(3)(c)

a person is not entitled to an exemption under this section in any calendar year in which any of the following conditions occur: ... (c) That person has filed a nonresident Michigan income tax return, except active duty military personnel stationed in this state with his or her principal residence in this state.

MCL 211.7cc(3)(d)

a person is not entitled to an exemption under this section in any calendar year in which any of the following conditions occur: ... (d) That person has filed an income tax return in a state other than this state as a resident, except active duty military personnel stationed in this state with his or her principal residence in this state.

Statute MCL 211.7cc(2) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-7cc

Except as otherwise provided in subsection (5), an owner of property may claim 1 exemption under this section by filing an affidavit ... for taxes levied after December 31, 2011, on or before June 1 for the immediately succeeding summer tax levy and all subsequent tax levies or on or before November 1 for the immediately succeeding winter tax levy and all subsequent tax levies with the local tax collecting unit in which the property is located.
Statute MCL 211.7cc(2) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-7cc

The affidavit shall state that the property is owned and occupied as a principal residence by that owner of the property on the date that the affidavit is signed and shall state that the owner has not claimed a substantially similar exemption, deduction, or credit on property in another state. The affidavit shall be on a form prescribed by the department of treasury.
Statute MCL 211.7cc(1) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-7cc

A principal residence is exempt from the tax levied by a local school district for school operating purposes to the extent provided under section 1211 of the revised school code, 1976 PA 451, MCL 380.1211, if an owner of that principal residence claims an exemption as provided in this section.
Statute MCL 211.7cc(3) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-7cc

If a person claims an exemption under this section and a substantially similar exemption, deduction, or credit in another state, that person is subject to a penalty of $500.00.

Vessel numbering

binds: Person who operates a vessel of any length on the waters of this state · verified Oct 2026 · quotes found on saved pages, Oct 4, 2026 or later

Vessel is removed to this state as the new state of principal use

Who this covers, exactly

If a vessel is removed to this state as the new state of principal use, a number awarded by any other issuing authority is valid for not more than 60 days before numbering is required by this state.

Except as otherwise provided in this part, the fees prescribed in section 80124 for the vessel are paid, the certificate of number assigned to the vessel is on board and is in full force and effect, and, except for the following, the identifying number and decal are displayed on each side of the forward half of the vessel. The owner of a vessel documented by the United States coast guard or a federal agency that is the successor to the United States coast guard shall comply with this part, including the payment of fees as provided in this part. However, the vessel shall not be required to display numbers under this part.

If missed

A person who violates this section is responsible for a state civil infraction and may be ordered to pay a civil fine of not more than $500.00.

Exceptions on record

MCL 324.80123(1)

The owner of a vessel is not required to pay a fee and a vessel is not required to be numbered and to display a decal under this part if the vessel is 1 or more of the following: ... A vessel 16 feet or less, propelled by hand either with oars or paddles, and not used for rental or other commercial purposes. (g) A nonmotorized canoe or kayak not used for rental or other commercial purposes.

MCL 324.80123(1)

The owner of a vessel is not required to pay a fee and a vessel is not required to be numbered and to display a decal under this part if the vessel is 1 or more of the following: ... (c) A vessel's lifeboat. (d) An all-terrain vehicle not used as a vessel. (e) A raft, sailboard, surfboard, or swim float.

Statute MCL 324.80122(1) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-324-80122

Except as otherwise provided in this part, a person shall not operate ... a vessel of any length on the waters of this state unless the fees prescribed in section 80124 for the vessel are paid, the certificate of number assigned to the vessel is on board and is in full force and effect, and, except for the following, the identifying number and decal are displayed on each side of the forward half of the vessel
Statute MCL 324.80122(3) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-324-80122

If a vessel is removed to this state as the new state of principal use, a number awarded by any other issuing authority is valid for not more than 60 days before numbering is required by this state.
Statute MCL 324.80124(1) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-324-80124

the owner of a vessel required, pursuant to sections 80122 and 80123, to be numbered and to display a decal shall file an application for a certificate of number with the secretary of state.
Statute MCL 324.80122(4) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-324-80122

A person who violates this section is responsible for a state civil infraction and may be ordered to pay a civil fine of not more than $500.00.
Statute MCL 324.80123(2) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-324-80123

The owner of a vessel documented by the United States coast guard or a federal agency that is the successor to the United States coast guard shall comply with this part, including the payment of fees as provided in this part. However, the vessel shall not be required to display numbers under this part.

Firearm military license

binds: Individual who brings a firearm into this state who is on leave from active duty with the Armed Forces of the United States or who has been discharged from active duty with the Armed Forces of the United States · verified Oct 2026 · quotes found on saved pages, Oct 4, 2026 or later

Individual arrives in this state

Who this covers, exactly

An individual who brings a firearm into this state who is on leave from active duty with the Armed Forces of the United States or who has been discharged from active duty with the Armed Forces of the United States shall obtain a license for the firearm not later than 30 days after the individual arrives in this state.

Statute MCL 28.422(2) verified Oct 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-28-422

An individual who brings a firearm into this state who is on leave from active duty with the Armed Forces of the United States or who has been discharged from active duty with the Armed Forces of the United States shall obtain a license for the firearm not later than 30 days after the individual arrives in this state.

Duties people expect here that the cited law does not impose

Each of these is a claim commonly made about moving to Michigan. Each was checked against the provision named with it, and is not there. The finding is bounded by that provision and says nothing about the rest of Michigan law.

not a duty · verified Oct 2026 · quote found on a saved page, Oct 4, 2026

Not in the cited law: Every new resident must obtain a Michigan state identification card

What the cited law does instead. The reviewed ID-card statute is permissive: a resident may apply; it bars issue to a holder of an operator's or chauffeur's license unless the license has been suspended, revoked, or restricted, and to a holder of another state's card without confirmation that it is being terminated

Statute MCL 28.291(1) verified Oct 2026

This finding is about the provision named here and claims nothing beyond it.

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-28-291

An individual who is a resident of this state may apply to the secretary of state for an official state personal identification card. ... shall not issue ... to an individual who holds an operator's or chauffeur's license ... unless the license has been suspended, revoked, or restricted. ... shall not issue ... to an individual holding an official state personal identification card issued by another state without confirmation that the individual is terminating or has terminated

not a duty · verified Oct 2026 · quote found on a saved page, Oct 4, 2026

Not in the cited law: Every new resident must file proof of financial responsibility with the Secretary of State on arrival

What the cited law does instead. The reviewed provision applies to a person already required to furnish proof of financial responsibility and states no arrival trigger; the captured section does not say who is required; the ordinary security duty sits in the insurance code

Statute MCL 257.518(b) verified Oct 2026

This finding is about the provision named here and claims nothing beyond it.

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-518

No motor vehicle shall be or continue to be registered in the name of any person required to file proof of financial responsibility unless such motor vehicle is so designated in such a certificate.

not a duty · verified Oct 2026 · quote found on a saved page, Oct 4, 2026

Not in the cited law: Every ordinary passenger vehicle must pass a statewide safety inspection after entry

What the cited law does instead. The reviewed equipment provision lets a police officer on reasonable grounds stop and inspect a motor vehicle; it describes no registration-linked or periodic inspection

Statute MCL 257.683(2) verified Oct 2026

This finding is about the provision named here and claims nothing beyond it.

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-683

A police officer on reasonable grounds shown may stop a motor vehicle and inspect the motor vehicle, and if a defect in equipment is found, the officer may issue the driver a citation for a violation of a provision of sections 683 to 711.

not a duty · verified Oct 2026 · quote found on a saved page, Oct 4, 2026

Not in the cited law: Every new resident must pass an emissions or VIN inspection before a Michigan title is issued

What the cited law does instead. The Secretary of State conversion instruction names the out-of-state title, proof of Michigan no-fault insurance and proof of identity and names no inspection

Agency guidance Michigan Secretary of State, New Michigan residents FAQ verified Oct 2026

This finding is about the provision named here and claims nothing beyond it.

https://www.michigan.gov/sos/faqs/resources/new-michigan-residents

To convert an out-of-state title to a Michigan title, you will need to present your out-of-state title, proof of Michigan no-fault insurance and proof of identity at a Secretary of State office.

not a duty · verified Oct 2026 · quote found on a saved page, Oct 4, 2026

Not in the cited law: A new resident may carry a concealed pistol in Michigan on an out-of-state licence, or must apply to convert it within a fixed number of days after the move

What the cited law does instead. The reviewed provision waives a residency waiting period for an applicant holding an out-of-state concealed pistol licence, who may apply when residency is established; it does not say a new resident may carry on that licence

Statute MCL 28.425b(7)(b) verified Oct 2026

This finding is about the provision named here and claims nothing beyond it.

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-28-425b

If the applicant holds a valid concealed pistol license issued by another state at the time the applicant's residency in this state is established, the county clerk shall waive the 6-month residency requirement and the applicant may apply for a concealed pistol license at the time the applicant's residency in this state is established.

not a duty · verified Oct 2026 · quote found on a saved page, Oct 4, 2026

Not in the cited law: Every eligible newcomer must register to vote within a fixed number of days after moving

What the cited law does instead. The reviewed provision entitles a qualified individual to register in the township or city of residence

Statute MCL 168.492 verified Oct 2026

This finding is about the provision named here and claims nothing beyond it.

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-168-492

Each individual who has the following qualifications of an elector is entitled to register as an elector in the township or city in which he or she resides.

not a duty · verified Oct 2026 · quote found on a saved page, Oct 4, 2026

Not in the cited law: Every new resident must title an out-of-state ORV by a move-based deadline

What the cited law does instead. The reviewed ORV titling provision runs from purchase or transfer of the ORV

Statute MCL 324.81109(1) verified Oct 2026

This finding is about the provision named here and claims nothing beyond it.

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-324-81109

The purchaser or other transferee of an ORV subject to the titling provisions of this part shall, except as provided in subsection (2), apply to the department of state for issuance of a certificate of title to the ORV.

Sources

  1. Michigan Secretary of State, New Michigan residents: title conversion · https://www.michigan.gov/sos/faqs/resources/new-michigan-residents verified Sep 2026
  2. MCL 257.301(1) · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-301 verified Oct 2026
  3. MCL 257.302(c) · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-302 verified Oct 2026
  4. 49 CFR 383.71(c) · https://www.ecfr.gov/api/renderer/v1/content/enhanced/current/title-49?part=383&section=383.71 verified Oct 2026
  5. MCL 257.217(1) · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-217 verified Oct 2026
  6. MCL 257.216(1) · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-216 verified Oct 2026
  7. MCL 257.243(4) · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-243 verified Oct 2026
  8. MCL 257.225(1) · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-225 verified Oct 2026
  9. Michigan Secretary of State, New Michigan residents: license plate · https://www.michigan.gov/sos/resources/communities/new-mi-residents verified Oct 2026
  10. MCL 500.3101(1) · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-500-3101 verified Oct 2026
  11. MCL 500.3102(2) · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-500-3102 verified Oct 2026
  12. MCL 206.18(1)(a) · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-18 verified Oct 2026
  13. Michigan Department of Treasury, filing determination · https://www.michigan.gov/taxes/iit/file-your-income-taxes/filingdetermination verified Oct 2026
  14. MCL 211.7cc(2) · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-7cc verified Oct 2026
  15. MCL 324.80122(1) · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-324-80122 verified Oct 2026
  16. MCL 324.80124(1) · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-324-80124 verified Oct 2026
  17. MCL 324.80123(1) · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-324-80123 verified Oct 2026
  18. MCL 28.422(2) · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-28-422 verified Oct 2026