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

Mich. Comp. Laws § 206.411

Repealed. 1996, Act 484, Eff. Jan. 1, 1996.

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INCOME TAX ACT OF 1967


Act 281 of 1967


206.411 Repealed. 1996, Act 484, Eff. Jan. 1, 1996.

    Repealed. 1996, Act 484, Eff. Jan. 1, 1996.

Compiler's Notes:

    The repealed section pertained to statute of limitations.

Notes of Decisions
Cited in 7 cases, 1974–1992 · leading case: Comerica Bank-Detroit v. Department of Treasury
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Comerica Bank-Detroit v. Department of Treasury (1992) michctapp · cites it 7× “However, MCL 206.411; MSA 7.557(1411) also addresses the period of limitation for tax cases, particularly tolling provisions.”
Clarke-Gravely Corp. v. Department of Treasury (1982) mich · cites it 4× “MCL 206.411; MSA 7.557(1411) and MCL 206.”
Borden, Inc v. Department of Treasury (1974) mich · cites it 2× “Also MCLA 206.411; MSA 7.557(1411) which places a three-year limitation on collection of a deficiency, interest or penalty on income tax.”
Dow Chemical Co. v. Department of Revenue (1991) illappct “” See Mich. Comp. Laws Ann. §206.411 (West 1986); Mich.”
Zenith Industrial Corp. v. Department of Treasury (1986) michctapp · cites it 2× “See 26 USC 6501(a), and MCL 206.411(1); MSA 7.557(1411)(1). 1 The pertinent tolling provision provided in 1976 for a three-year limitation on the issuance of deficiency assessments:_ *481 The running of the statute of limitations shall be suspended for the period pending final…”
Clarke-Gravely Corp. v. Department of Treasury (1979) michctapp · cites it 2× “) MCL 206.411; MSA 7.557(1411). The 1971 single consolidated Federal income tax return filed by the parent company included tax returns for three of the plaintiffs in this action.”
Manufacturers Bank v. Department of Treasury (1988) michctapp “Section 85(2) is virtually identical to its predecessor, the tolling provision contained in § 411 of the Income Tax Act of 1967, MCL 206.411; MSA 7.557(1411), which was construed in Clarke-Gravely, supra, and found applicable not only to a deficiency claim, but to a taxpayer’s…”
— Mich. Comp. Laws § 206.411(1) — 1 case
Zenith Industrial Corp. v. Department of Treasury (1986) michctapp “See 26 USC 6501(a), and MCL 206.411(1); MSA 7.557(1411)(1). 1 The pertinent tolling provision provided in 1976 for a three-year limitation on the issuance of deficiency assessments:_ *481 The running of the statute of limitations shall be suspended for the period pending final…”
— Mich. Comp. Laws § 206.411(2) — 4 cases
Clarke-Gravely Corp. v. Department of Treasury (1982) mich “MCL 206.411; MSA 7.557(1411) and MCL 206.”
Comerica Bank-Detroit v. Department of Treasury (1992) michctapp “However, MCL 206.411; MSA 7.557(1411) also addresses the period of limitation for tax cases, particularly tolling provisions.”
Zenith Industrial Corp. v. Department of Treasury (1986) michctapp “See 26 USC 6501(a), and MCL 206.411(1); MSA 7.557(1411)(1). 1 The pertinent tolling provision provided in 1976 for a three-year limitation on the issuance of deficiency assessments:_ *481 The running of the statute of limitations shall be suspended for the period pending final…”
Clarke-Gravely Corp. v. Department of Treasury (1979) michctapp “) MCL 206.411; MSA 7.557(1411). The 1971 single consolidated Federal income tax return filed by the parent company included tax returns for three of the plaintiffs in this action.”
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