Section R. 207.127 - Tax returns; remittancesRule 7.
(1) The excise tax is due and payable on or before the fifteenth day of the month following the month in which the tax accrued. The revenue commissioner may require the filing of returns on other than a monthly basis.(2) A person engaged in the business of providing an airport parking facility shall make out and sign a tax return for the preceding month on form C-3099 and shall send the return to the department at P.O. Box 12216, Lansing, MI 48901. At the same time, the person engaged in the business of providing an airport parking facility shall mail a remittance for the amount of the tax, which shall be made payable to the "State of Michigan."(3) All remittances of the excise tax shall be made to the department by any of the following: (f) Cash. A remittance other than cash shall not be a final discharge of liability for the tax unless and until it has been paid in cash.
Mich. Admin. Code R. 207.127