{"data":{"id":"us-mi/mich.-comp.-laws-205.189","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.189","heading":"Returns; date of filing.","body":"Sec. 19.\n\nEvery person required to pay a tax to the department under this act shall file a return in a form prescribed by the department on or before the twentieth day of each month, except as otherwise provided by section 5 of this act. Taxes imposed under this act shall accrue to this state on the last day of each calendar month. To ensure payment or provide a more efficient administration, the department may require and prescribe the filing of returns and payment of the tax for other than monthly periods.","path":["MI Code","Chapter 205","Act Act-175-of-2004"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-189","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"52a017337d7ccedd6f1cfd72ae2b7c5d65d696a68407c74526a00baba71efbcb","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.187","next":"us-mi/mich.-comp.-laws-205.191"},"notice":"GroundRules: Original legal text. Not legal advice."}