# MCL 205.97

MCL 205.97, “Liability for tax”, is an MCL section of [1937 PA 94](https://ontology.bommaritollc.com/id/01a0d565-2ae2-7309-81c9-295d56490ae7); in force.

IRI: <https://ontology.bommaritollc.com/id/01a0d566-83d9-773d-9b60-f5de5dd690e4>

Within: [1937 PA 94](https://ontology.bommaritollc.com/id/01a0d565-2ae2-7309-81c9-295d56490ae7)

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

- `adms:identifier`: [mcl-object mcl-205-97](https://ontology.bommaritollc.com/id/01a0d566-83da-7073-ba13-002d760e1e73)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-97](https://ontology.bommaritollc.com/id/01a0d566-83d9-773d-9b60-f5dda8a82c34)
- `schema:isPartOf`: [1937 PA 94](https://ontology.bommaritollc.com/id/01a0d565-2ae2-7309-81c9-295d56490ae7)
- `schema:legislationIdentifier`: MCL 205.97
- `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`: Liability for tax.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-97](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-97)
- `skos:prefLabel`: MCL 205.97

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-97) (www.legislature.mi.gov)

## Pointing here

- Amended by (4; `eli:amends`):
  - [1949 PA 273](https://ontology.bommaritollc.com/id/01a0d565-60c7-7644-8c97-e97ddacbc868)
  - [1959 PA 263](https://ontology.bommaritollc.com/id/01a0d565-6117-73eb-a744-532831c8c324)
  - [2007 PA 103](https://ontology.bommaritollc.com/id/01a0d565-6124-753e-8352-e42d67df408d)
  - [2008 PA 439](https://ontology.bommaritollc.com/id/01a0d565-60c4-731d-b5cd-29abf7f25fc2)

---
Also as: [Turtle](https://ontology.bommaritollc.com/id/01a0d566-83d9-773d-9b60-f5de5dd690e4.ttl), [JSON-LD](https://ontology.bommaritollc.com/id/01a0d566-83d9-773d-9b60-f5de5dd690e4.jsonld), [N-Triples](https://ontology.bommaritollc.com/id/01a0d566-83d9-773d-9b60-f5de5dd690e4.nt), [HTML](https://ontology.bommaritollc.com/id/01a0d566-83d9-773d-9b60-f5de5dd690e4)
Cite as: MCL 205.97. bc-ontology, release 0.1.0-rc12, 2026-09-27. https://ontology.bommaritollc.com/id/01a0d566-83d9-773d-9b60-f5de5dd690e4
Release 0.1.0-rc12, graph hash a20f66b983549f220c6f061b7e40233771a06aa47a0c0aede95a2a57ee2e9553.