HB-5261, As Passed House, June 12, 2014HB-5261, As Passed Senate, June 11, 2014

SENATE SUBSTITUTE FOR

HOUSE BILL NO. 5261

     A bill to amend 1937 PA 94, entitled

"Use tax act,"

(MCL 205.91 to 205.111) by adding section 4bb.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

     Sec. 4bb. Beginning January 1, 2014, the tax under this act

does not apply to a transfer of a vehicle, ORV, manufactured

housing, aircraft, snowmobile, or watercraft if the transferee or

purchaser is the father-in-law, mother-in-law, brother-in-law,

sister-in-law, son-in-law, daughter-in-law, or grandparent-in-law

of the transferor.