Mich. Comp. Laws § 206.837

Current through Public Act 122 of the 2024 Legislative Session

Section 206.837 - Added interest; exception for 2021 refunds

For tax years ending in 2021 only, if a taxpayer elects to pay the tax under section 813 for the tax year ending in 2021 and the annual return filed under this part for that tax year results in a refund, that refund is not subject to added interest under section 30(3) of 1941 PA 122, MCL 205.30.

MCL 206.837

Added by 2021, Act 135,s 18, eff. 12/21/2021, retroactively effective for tax years beginning on and after January 1, 2021.