Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 209.53 — Extension of time to complete project; request
Rule 53. (1) A request for an extension of time for completion of a project, not
to exceed 1 year, including the installation of all tangible personal property, provided
for in section 15(2) 1974 PA 198, MCL 207.565(2), shall be filed with the local unit of
government within the final year of the 2-year construction period.
(2) Upon receipt of a request for extension, the local unit may do any of the
following:
(a) Deny the request.
(b) Approve the request with no change in the ending date of the certificate
that was issued.
(c) Approve the extension of time for the completion of the project and a revised
ending date on the certificate, not to exceed 1 year.
(3) A request for an extension of time for the completion of a project shall be
filed with the commission by the certificate holder and shall be accompanied by a
resolution of approval adopted by the local governmental unit.
Source: official text