Section R. 207.126 - Excise tax as personal obligation; officer and successor liability; registration requirementRule 6.
(1) The excise tax, including penalty and interest, if any, is a personal obligation of the person engaged in the business of providing an airport parking facility.(2) Officer liability and successor liability shall be governed by the provisions of Act No. 122 of the Public Acts of 1941, as amended, being S205.1 et seq. of the Michigan Compiled Laws.(3) Every person engaged in the business of providing an airport parking facility shall register with the department and give the name and address of each location used as an airport parking facility and any other information the department may require with respect to matters pertinent to the enforcement of the act.Mich. Admin. Code R. 207.126