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
Structure Michigan Compiled Laws
Chapter 141 - Municipal Financing
Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)
100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177)
Section 141.1161 - Short Title.
Section 141.1162 - Definitions.
Section 141.1163 - Imposition of City Utility Users Tax; Rate; Measurement.
Section 141.1164 - Billing; Tax as Debt; Delinquency; Remittance; Filing Annual Return.
Section 141.1166 - Confidentiality; Violation; Penalties.
Section 141.1168 - Delinquent Tax Amounts; Interest and Penalties.
Section 141.1170 - Hearing; Final Assessment; Proof of Mailing; Effect of Not Filing Protest.
Section 141.1172 - Additional Assessment.
Section 141.1173 - Claim for Refund; Time; Denial; Appeal; Payment of Tax Deficiency.
Section 141.1175 - Grievance; Judicial Determination.