Applying credits and returns to reduce use tax.
MCL 205.191
in effect205.191. Applying credits and returns to reduce use tax.
Sec. 21.
At the option of the taxpayer, the credits and refunds provided in this act may be applied to reduce the use tax due under the use tax act and the procedures implementing those use tax payment obligations.
2004, Act 175, Eff. Sept. 1, 2004
Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-191Fetched: 10/20/2026
