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Additional assessment.

MCL 141.1172
in effect
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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. 1990, Act 100, Imd. Eff. June 13, 1990
Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/Laws/MCL?objectName=mcl-141-1172Fetched: 10/20/2026

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