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U.S. State Codes
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Michigan
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Chapter 205 - Taxation
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Act 188 of 1899 Michigan Es...
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188-1899-DISCOUNT-INTEREST-AND-PENALTY. Discoun...
188-1899-DISCOUNT-INTEREST-AND-PENALTY. Discount, Interest and Penalty. (205.204...205.204)
Section 205.204 Accrual of Tax; When Tax Due and Payable; Failure or Refusal to File Return, Report, or Remittance; Partial or Interim Payment; Extension; Penalty; Interest; Waiver of Penalty; Filing; Waiver of Filing.