{"data":{"id":"us-mi/mich.-comp.-laws-206.837","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.837","heading":"Added interest; exception for 2021 refunds.","body":"Sec. 837.\n\nFor tax years ending in 2021 only, if a taxpayer elects to pay the tax under section 813 for the tax year ending in 2021 and the annual return filed under this part for that tax year results in a refund, that refund is not subject to added interest under section 30(3) of 1941 PA 122, MCL 205.30.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-837","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"7ad38efc378ca423d2850efa8bf42fc13e5ed90373513e2de7063a4fe316c30e","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.835","next":"us-mi/mich.-comp.-laws-206.839"},"notice":"GroundRules: Original legal text. Not legal advice."}