# MCL 207.523

MCL 207.523, “Written instruments subject to tax; person liable for tax; payment date; refund”, is an MCL section of [1993 PA 330](https://ontology.bommaritollc.com/id/01a0d565-2517-75f3-abc4-55c92392e0f4) (STATE REAL ESTATE TRANSFER TAX ACT); in force.

IRI: <https://ontology.bommaritollc.com/id/01a0d566-3bc4-7240-acf4-4b5eb913d19d>

Within: [1993 PA 330](https://ontology.bommaritollc.com/id/01a0d565-2517-75f3-abc4-55c92392e0f4)

Type: [schema:Legislation](https://schema.org/Legislation)

- `adms:identifier`: [mcl-object mcl-207-523](https://ontology.bommaritollc.com/id/01a0d566-3bc5-772b-ac97-14e80e8a282e)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-523](https://ontology.bommaritollc.com/id/01a0d566-3bc4-7240-acf4-4b5ddcd9fb52)
- `schema:isPartOf`: [1993 PA 330](https://ontology.bommaritollc.com/id/01a0d565-2517-75f3-abc4-55c92392e0f4)
- `schema:legislationIdentifier`: MCL 207.523
- `schema:legislationJurisdiction`: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa)
- `schema:legislationLegalForce`: [schema:InForce](https://schema.org/InForce)
- `schema:legislationType`: [MCL section](https://ontology.bommaritollc.com/vocab/leg/mclSection)
- `schema:name`: Written instruments subject to tax; person liable for tax; payment date; refund.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-523](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-523)
- `skos:prefLabel`: MCL 207.523

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-523) (www.legislature.mi.gov)

## Pointing here

- Amended by (2; `eli:amends`):
  - [2008 PA 473](https://ontology.bommaritollc.com/id/01a0d565-5113-740c-abc0-894e2a73063f)
  - [2015 PA 217](https://ontology.bommaritollc.com/id/01a0d565-5116-750d-8fc3-acb0e98cdfe2)

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Cite as: MCL 207.523. bc-ontology, release 0.1.0-rc12, 2026-09-27. https://ontology.bommaritollc.com/id/01a0d566-3bc4-7240-acf4-4b5eb913d19d
Release 0.1.0-rc12, graph hash a20f66b983549f220c6f061b7e40233771a06aa47a0c0aede95a2a57ee2e9553.