{"data":{"id":"us-mi/mich.-comp.-laws-206.402","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.402","heading":"Administration of tax; conflicting provisions.","body":"Sec. 402.\n\nThe tax imposed by this part shall be administered by the department in accordance with 1941 PA 122, MCL 205.1 to 205.31, and this part. In case of conflict between the provisions of 1941 PA 122, MCL 205.1 to 205.31, and this part, the provisions of this part shall prevail.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-402","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"334f2348e0c44069ec5549c31c7403088369b5ebd9998f12fe3851eea115e99e","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.4","next":"us-mi/mich.-comp.-laws-206.408"},"notice":"GroundRules: Original legal text. Not legal advice."}