Determining date payment received; applicability of section.
MCL 211.44b
in effect211.44b. Determining date payment received; applicability of section.
Sec. 44b.
For purposes of determining the date payment of the tax is received under this act, the date of a United States postal service postmark may be considered the date of receipt. However, a tax payment shall not be considered received prior to 7 calendar days before the date of actual receipt. This section does not apply to the payment of the tax prior to the sale provided under section 60.
Add. 1994, Act 297, Imd. Eff. July 14, 1994
[PopularName] Act 206
Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/Laws/MCL?objectName=mcl-211-44bFetched: 10/20/2026
