{"data":{"id":"us-mi/mich.-comp.-laws-205.239","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.239","heading":"Assessment of additional tax interest or penalty.","body":"Sec. 39.\n\nIf upon examination of any return the department determines that any additional tax interest or penalty is owing, the tax together with any applicable penalty and interest shall be assessed.","path":["MI Code","Chapter 205","Act Act-188-of-1899"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-239","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"4951c7e8e53ef29d80742e6113fd23a23be1470c04d9fbd281f018fd82aae5e4","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.238","next":"us-mi/mich.-comp.-laws-205.240"},"notice":"GroundRules: Original legal text. Not legal advice."}