{"data":{"id":"us-mi/mich.-comp.-laws-141.1172","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.1172","heading":"Additional assessment.","body":"Sec. 12.\n\nExcept in case of fraud, failure to file a return, or omission of substantial portions of tax due on a return, an additional assessment shall not be made after 3 years from the date the return was due, including extensions thereof, or the tax was paid, whichever is later.","path":["MI Code","Chapter 141","Act Act-100-of-1990"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-1172","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"4062f948475dbecf16ceecc645fda67530fd86085d71e52a1aa347d7e57a33f7","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.1171","next":"us-mi/mich.-comp.-laws-141.1173"},"notice":"GroundRules: Original legal text. Not legal advice."}