141.1172 Additional assessment.
63 words·~1 min read·
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141.1172 Additional assessment.
Sec. 12.
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.
History: 1990, Act 100, Imd. Eff. June 13, 1990