Michigan Laws 206.352 – Direct deposit of tax refund
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(1) For the 1997 tax year and each tax year after the 1997 tax year, a taxpayer who is due a refund determined under section 30 of Act No. 122 of the Public Acts of 1941, being section 205.30 of the Michigan Compiled Laws, may request a direct deposit of that refund to a financial institution of the taxpayer’s choice that is located in the United States by completing a direct deposit form prescribed by the department and attaching the completed form to the taxpayer’s annual return.
(2) The department shall comply with a request under this section unless the request is incomplete or defective in a manner that precludes the department from honoring the request. If the department does not honor the request, the department shall issue a warrant, as provided in Act No. 122 of the Public Acts of 1941, being section 205.1 to 205.31 of the Michigan Compiled Laws, and at the same time provide the taxpayer with a written explanation including the specific reason for not honoring the taxpayer’s request for direct deposit.
Terms Used In Michigan Laws 206.352
- Shall: is a lways mandatory and "may" is always discretionary. See Michigan Laws 206.2
- United States: shall be construed to include the district and territories. See Michigan Laws 8.3o