Michigan Laws 207.1088 – Failure or late filing of report or tax remittance; payment requirements; penalties and interest
Current as of: 2023 | Check for updates
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Terms Used In Michigan Laws 207.1088
- Department: means the department of treasury or its designee. See Michigan Laws 207.1002
- Person: means and includes an individual, cooperative, partnership, firm, association, limited liability company, limited liability partnership, joint stock company, syndicate, and corporation, both private and municipal, and any receiver, trustee, conservator, or any other officer having jurisdiction and control of property by law or by appointment of a court other than units of government. See Michigan Laws 207.1004
- Tax: means a tax, interest, or penalty levied under this act. See Michigan Laws 207.1006
A person who fails to file a report or remit tax due under this act, or who files a report or remits tax due after the due dates set forth in this act, shall remit to the department all of the tax for the reporting period and any additional penalties and interest.