Michigan Compiled Laws, Chapter 259. Aviation § 259.34

Sec. 34.(1) The state aeronautics fund is created. All money received from aviation fuel taxes imposed under section 203(1),  1the portion of sales and use taxes to be deposited into the state aeronautics fund under section 25 of the general sales tax act, 1933 PA 167, MCL 205.75, and section 21 of the use tax act, 1937 PA 94, MCL 205.111, any money required to be deposited into the state aeronautics fund under section 35(3),  2 and all money received from licensing of schools of aviation, airports, landing fields, airport managers, registration of aircraft and airmen, and from the operation of state operated airports, landing fields, and other aeronautical facilities, must be paid into the state treasury and credited to the state aeronautics fund.

(2) The qualified airport fund is created. All money to be deposited into the qualified airport fund under section 25 of the general sales tax act, 1933 PA 167, MCL 205.75, and section 21 of the use tax act, 1937 PA 94, MCL 205.111, must be paid into the state treasury and credited to the qualified airport fund.