Michigan Compiled Laws — Tax Chapters 205-208, 211

MCL 205.239 — Assessment of additional tax interest or penalty

If upon examination of any return the department determines that any additional tax interest or penalty is owing, the tax together with any applicable penalty and interest shall be assessed.

Last amended: History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax

Source: official text