{"data":{"id":"us-mi/mich.-comp.-laws-205.191","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.191","heading":"Applying credits and returns to reduce use tax.","body":"Sec. 21.\n\nAt the option of the taxpayer, the credits and refunds provided in this act may be applied to reduce the use tax due under the use tax act and the procedures implementing those use tax payment obligations.","path":["MI Code","Chapter 205","Act Act-175-of-2004"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-191","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"b4d405d829cd80300c800eb04641ca1aaf495008ade4d78d307d565ddcdc9fbb","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.189","next":"us-mi/mich.-comp.-laws-205.701"},"notice":"GroundRules: Original legal text. Not legal advice."}