Sec. 20. Unless otherwise provided by specific authority in a taxing statute administered by the department, all taxes shall be subject to the procedures of administration, audit, assessment, interest, penalty, and appeal provided in sections 21 to 30.
Mich. Comp. Laws § 205.20
Procedures to which taxes subject
Applied in 4 court decisions — leading case Livingstone v. Department of Treasury (1990)
Most recently applied in Fradco, Inc. v. Department of Treasury (April 2014)
Add. 1980, Act 162, Eff
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.