Sec. 837. For 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.
Added interest; exception for 2021 refunds.
Mich. Comp. Laws § 206.837, under INCOME TAX ACT OF 1967.
Mich. Comp. Laws § 206.837