Mich. Comp. Laws » Michigan Compiled Laws / Chapter 206 / Act 281 of 1967
Michigan Compiled Laws

Mich. Comp. Laws § 206.402 (2026)

Administration of tax; conflicting provisions.

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INCOME TAX ACT OF 1967


Act 281 of 1967


206.402 Administration of tax; conflicting provisions.

Sec. 402.

    The tax imposed by this part shall be administered by the department in accordance with 1941 PA 122, MCL 205.1 to 205.31, and this part. In case of conflict between the provisions of 1941 PA 122, MCL 205.1 to 205.31, and this part, the provisions of this part shall prevail.

History: Add. 1980, Act 169, Eff. Sept. 17, 1980 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012

Notes of Decisions
Cited in 1 case, 1992–1992 · leading case: Fonger v. Dep't of Treasury, 483 N.W.2d 920 (Mich. Ct. App. 1992).
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Fonger v. Dep't of Treasury, 483 N.W.2d 920 (Mich. Ct. App. 1992). “After rejecting the first option described above, the tribunal held that the ninety-day period of MCL 205.27a(6); MSA 7.657(27a)(6) was in conflict with the four-year limitation period of MCL 206.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.