Mich. Comp. Laws § 141.1172
Current through Public Act 166 of the 2024 Legislative Session
Except in case of fraud, failure to file a return, or omission of substantial portions of tax due on a return, an additional assessment shall not be made after 3 years from the date the return was due, including extensions thereof, or the tax was paid, whichever is later.
MCL 141.1172