Mich. Comp. Laws § 205.20
Procedures to which taxes subject.
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.
History: Add. 1980, Act 162, Eff. Sept. 17, 1980