{"data":{"id":"us-mi/mich.-comp.-laws-141.1173","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.1173","heading":"Claim for refund; time; denial; appeal; payment of tax deficiency.","body":"Sec. 13.\n\nExcept as otherwise provided in this ordinance, a tax erroneously paid shall not be refunded unless a claim for refund is made within 3 years from the date the payment was made to the city or the annual return was due, including extensions thereof, whichever is later. Upon denial of a refund, a taxpayer may follow the procedure for appeal as provided in section 14.\n\nA tax deficiency as finally determined and interest or penalties thereon shall be paid within 30 days after receipt of a final assessment where no appeal is made.","path":["MI Code","Chapter 141","Act Act-100-of-1990"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-1173","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"31603ff17860d46fe80f21a72d7c0f1888a37e0dc8d7ca506ace8f67057286fd","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.1172","next":"us-mi/mich.-comp.-laws-141.1174"},"notice":"GroundRules: Original legal text. Not legal advice."}