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Mich. Comp. Laws § 206.837

Added interest; exception for 2021 refunds.

Michigan · Michigan Compiled Laws — INCOME TAX ACT OF 1967 (Act 281 of 1967) · Status: effective

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Mich. Comp. Laws § 206.837, Added interest; exception for 2021 refunds, Michigan, version 1 as recorded 2026-08-18, yourstate.us, https://yourstate.us/provision/1344993
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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.