Administration of tax; conflicting provisions; rules; statute of limitations; assignment of claim against state prohibited.

MCL 205.306

in effect

205.306. Administration of tax; conflicting provisions; rules; statute of limitations; assignment of claim against state prohibited. Sec. 6. (1) The tax imposed by this act shall be administered by the revenue commissioner of the department of treasury, under Act No. 122 of the Public Acts of 1941, as amended, being sections 205.1 to 205.19 of the Michigan Compiled Laws, and this act. In case of conflict between Act No. 122 of the Public Acts of 1941, as amended, and this act, the provisions of this act shall prevail. (2) Rules shall be promulgated under this act pursuant to Act No. 306 of the Public Acts of 1969, as amended, being sections 24.201 to 24.315 of the Michigan Compiled Laws. (3) A deficiency, interest, or penalty shall not be assessed after the expiration of 4 years after the date set for the filing of the required return or the date the return was filed, whichever is later. The taxpayer shall not claim refund of any amount paid to the department after the expiration of 4 years after the date of the payment. A taxpayer shall not assign a claim against the state to any other person. If a person subject to tax under this act fraudulently conceals any liability for the tax or a part of the tax, the commissioner, upon discovery of the fraud and within 2 years thereafter, shall proceed to assess the tax with penalties and interest as provided, computed from the date on which the tax liability originally accrued and the tax, penalties, and interest shall become due and payable after notice and hearing as provided. (4) The running of the statute of limitations shall be suspended for: (a) The period pending a final determination of tax after issuance of a notice of intent. (b) A period which the taxpayer and the commissioner consent to in writing. 1929, Act 48, Eff. Aug. 28, 1929; CL 1929, 3609; CL 1948, 205.306; Am. 1975, Act 5, Imd. Eff. Mar. 25, 1975; Am. 1980, Act 166, Eff. Sept. 17, 1980

Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-306Fetched: 10/20/2026