Michigan Compiled Laws

Mich. Comp. Laws § 450.1923 (2026)

Extension of time for filing report; report to attorney general; action for imposition of penalties; notice of failure to file report.

✓ current as of July 2026
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BUSINESS CORPORATION ACT


Act 284 of 1972


450.1923 Extension of time for filing report; report to attorney general; action for imposition of penalties; notice of failure to file report.

Sec. 923.

    (1) If good cause is shown, the administrator may extend the time for filing a report for not more than 1 year from the due date of the filing.

    (2) The administrator may report promptly to the attorney general any violation of section 921, 922, 931, or 932, and the attorney general may bring an action for imposition of the prescribed penalties. If a domestic or foreign corporation neglects or refuses to file its report within the time prescribed under this act, the administrator shall notify the corporation of that fact by mail directed to its registered office not later than 90 days after the due date of the filing.

    (3) The administrator may electronically transmit a notification described in subsection (2) to the resident agent of the corporation in the manner authorized by the corporation.

History: 1972, Act 284, Eff. Jan. 1, 1973 ;-- Am. 1978, Act 32, Imd. Eff. Feb. 24, 1978 ;-- Am. 1982, Act 407, Eff. Jan. 1, 1983 ;-- Am. 1989, Act 121, Eff. Oct. 1, 1989 ;-- Am. 2018, Act 85, Eff. June 24, 2018

Notes of Decisions
Cited in 2 cases, 1974–1985 · leading case: Great Lakes Gas Transmission Co. v. State Treasurer, 364 N.W.2d 773 (Mich. Ct. App. 1985).
Great Lakes Gas Transmission Co. v. State Treasurer, 364 N.W.2d 773 (Mich. Ct. App. 1985). “When a corporation neglects or refuses to file its report within 90 days after the time prescribed by this act, the administrator shall notify the corporation of that fact by mail directed to its registered office.”
Trans Plastic, Inc. v. Conser Constr. Co., 220 N.W.2d 762 (Mich. Ct. App. 1974). · cites it 2× “200(921) and MCLA 450.1923; MSA 21.200(923). The provision making officers liable for debts was not incorporated in the new Business Corporation Act.”
— Mich. Comp. Laws § 450.1923(2) — 1 case
Great Lakes Gas Transmission Co. v. State Treasurer, 364 N.W.2d 773 (Mich. Ct. App. 1985). “When a corporation neglects or refuses to file its report within 90 days after the time prescribed by this act, the administrator shall notify the corporation of that fact by mail directed to its registered office.”
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