Sec. 12.
History: 1941, Act 122, Eff. Jan. 10, 1942
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CL 1948, 205.12
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Am. 1975, Act 266, Imd. Eff. Nov. 3, 1975
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Am. 1986, Act 58, Eff. May 1, 1986
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Am. 2002, Act 657, Imd. Eff. Dec. 23, 2002
Compiler's Notes: Section 2 of Act 58 of 1986 provides: “The changes in penalties and interest affected by this amendatory act shall take effect July 1, 1986.”Section 3 of Act 58 of 1986 provides: “Except for section 31 and the provisions of enacting section 2, this amendatory act shall take effect May 1, 1986.”
Popular Name: Revenue Act