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Code · Michigan · Chapter 206 — Income Tax Act of 1967

206.837 Added interest; exception for 2021 refunds.

112 words·~1 min read·/mi/chapter-206/206-837

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206.837 Added interest; exception for 2021 refunds.
Sec. 837.
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.
History: Add. 2021, Act 135 , Imd. Eff. Dec. 21, 2021
Compiler's Notes: Enacting section 1 of Act 135 of 2021 provides:"Enacting section 1. This amendatory act is retroactive and intended to apply retroactively effective for tax years beginning on and after January 1, 2021."
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