Section 211.44b Determining Date Payment Received; Applicability of Section.

MI Comp L § 211.44b (2019) (N/A)
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Sec. 44b.

For purposes of determining the date payment of the tax is received under this act, the date of a United States postal service postmark may be considered the date of receipt. However, a tax payment shall not be considered received prior to 7 calendar days before the date of actual receipt. This section does not apply to the payment of the tax prior to the sale provided under section 60.

History: Add. 1994, Act 297, Imd. Eff. July 14, 1994 Popular Name: Act 206