Sec. 15. A domestic corporation, a foreign corporation, or other business entity authorized to transact business in this state that submits a certificate of dissolution or requests a certificate of withdrawal from this state shall request a certificate from the department stating that taxes are not due under section 27a of 1941 PA 122, MCL 205.27a, not more than 60 days after submitting the certificate of dissolution or requesting the certificate of withdrawal. A corporation or other business entity that does not request a certificate stating that taxes are not due is subject to the same penalties under section 24 of 1941 PA 122, MCL 205.24, that a taxpayer would be subject to for failure to file a return.
Mich. Comp. Laws § 205.65
Certificate of dissolution or withdrawal
Known as the General Sales Tax Act
The act spans §§ 205.51 to 205.78 (59 sections).
Applied in 7 court decisions — leading case 165 Mich. App. 105 - Keith v. Department of Treasury (1987)
Most recently applied in Hartung v. State, Department of Labor (April 2001)
1933, Act 167, Imd
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.