Michigan Laws 206.402 – Administration of tax; conflicting provisions
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Terms Used In Michigan Laws 206.402
- Shall: is a lways mandatory and "may" is always discretionary. See Michigan Laws 206.2
The tax imposed by this part shall be administered by the department in accordance with 1941 PA 122, MCL 205.1 to 205.31, and this part. In case of conflict between the provisions of 1941 PA 122, MCL 205.1 to 205.31, and this part, the provisions of this part shall prevail.