Go To Top capitol dome
Michigan Legislature
Michigan Compiled Laws Complete Through PA 188 of 2022

Michigan Legislature

Main Content

Act 281 of 1967
Search within this Statute for


Act 281 of 1967

AN ACT to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, reporting, payment, and enforcement by lien and otherwise of taxes on or measured by net income and on certain commercial, business, and financial activities; to prescribe the manner and time of making reports and paying the taxes, and the functions of public officers and others as to the taxes; to permit the inspection of the records of taxpayers; to provide for interest and penalties on unpaid taxes; to provide exemptions, credits and refunds of the taxes; to prescribe penalties for the violation of this act; to provide an appropriation; and to repeal acts and parts of acts.

History: 1967, Act 281, Eff. Oct. 1, 1967 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012

The People of the State of Michigan enact:

281-1967-1DivisionPART 1 (206.1...206.532)
281-1967-2DivisionPART 2 (206.601...206.699)
281-1967-3DivisionPART 3 (206.701...206.725)
281-1967-4DivisionPART 4 (206.801...206.847)
up icon