Statutes > Michigan Statutes > Chapter 205 - TAXATION > Act 175 of 2004 - STREAMLINED SALES AND USE TAX REVENUE EQUALIZATION ACT (205.171 - 205.191) > Section 205.191 - Applying credits and returns to reduce use tax.

Section 205.191 - Applying credits and returns to reduce use tax.

STREAMLINED SALES AND USE TAX REVENUE EQUALIZATION ACT (EXCERPT)
Act 175 of 2004

205.191 Applying credits and returns to reduce use tax.

Sec. 21.

At the option of the taxpayer, the credits and refunds provided in this act may be applied to reduce the use tax due under the use tax act and the procedures implementing those use tax payment obligations.


History: 2004, Act 175, Eff. Sept. 1, 2004