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."
Structure Michigan Compiled Laws
Chapter 206 - Income Tax Act of 1967
Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847)
281-1967-4 - Part 4 (206.801...206.847)
281-1967-4-23 - Chapter 23 (206.831...206.847)
Section 206.831 - Estimated Payments and Quarterly Returns.
Section 206.835 - Furnishing Copy of Return Filed Under Internal Revenue Code; Amended Return.
Section 206.837 - Added Interest; Exception for 2021 Refunds.
Section 206.843 - Distribution to State School Aid Fund; Balance to General Fund.
Section 206.845 - Classification as Disregarded Entity for Federal Income Tax Purposes.