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Michigan Compiled Laws, Chapter 206. Income Tax Act of 1967 § 206.837

Current as of January 01, 2025 | Updated by Findlaw Staff

Sec. 837. For tax years ending in 2021 only, if a taxpayer elects to pay the tax under section 813  1 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.

1 M.C.L.A. § 206.813.
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Cite this article: FindLaw.com - Michigan Compiled Laws, Chapter 206. Income Tax Act of 1967 § 206.837 - last updated January 01, 2025 | https://codes.findlaw.com/mi/chapter-206-income-tax-act-of-1967/mi-comp-laws-206-837/

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