Taxation: administration; calculation of interest and penalties related to the issuance of certain refunds; provide for. Amends sec. 30 of 1941 PA 122 (MCL 205.30).

Summary

The measure updates MCL 205.30 to provide new rules for calculating interest and penalties when the state issues specific tax refunds. It would affect taxpayers who receive those refunds and the tax agency that processes them. The bill is currently referred to the Senate Appropriations Committee.

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