Section 206.402 - Administration of tax; conflicting provisions.
INCOME TAX ACT OF 1967 (EXCERPT)
Act 281 of 1967
206.402 Administration of tax; conflicting provisions.
Sec. 402.
The tax imposed by this act shall be administered by the department in accordance with Act No. 122 of the Public Acts of 1941, as amended, and this act. In case of conflict between the provisions of Act No. 122 of the Public Acts of 1941, as amended, and this act, the provisions of this act shall prevail.
History: Add. 1980, Act 169, Eff. Sept. 17, 1980