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INCOME TAX ACT OF 1967
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: