# MCL 205.23

IRI: <https://ontology.bommaritollc.com/id/01a0d565-7b25-76ea-a3af-e8ae17f1bac5>

Type: [schema:Legislation](https://schema.org/Legislation)

- `adms:identifier`: [mcl-object mcl-205-23](https://ontology.bommaritollc.com/id/01a0d565-7b26-76d1-b9b1-54a58022c695)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-23](https://ontology.bommaritollc.com/id/01a0d565-7b25-76ea-a3af-e8ad45c2ce67)
- `schema:isPartOf`: [1941 PA 122](https://ontology.bommaritollc.com/id/01a0d565-1b78-73a4-abcc-f98c1bf9baef)
- `schema:legislationIdentifier`: MCL 205.23
- `schema:legislationJurisdiction`: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa)
- `schema:legislationLegalForce`: [schema:InForce](https://schema.org/InForce)
- `schema:legislationType`: [MCL section](https://ontology.bommaritollc.com/vocab/leg/mclSection)
- `schema:name`: Determination of tax liability; notice; payment of deficiency; interest and penalties.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-23](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-23)
- `skos:prefLabel`: MCL 205.23

## Pointing here

- `eli:amends`:
  - [1986 PA 58](https://ontology.bommaritollc.com/id/01a0d565-2e97-757a-be5c-7e320daec140)
  - [1991 PA 83](https://ontology.bommaritollc.com/id/01a0d565-2ea9-777f-8d70-15404fc3074c)
  - [1993 PA 14](https://ontology.bommaritollc.com/id/01a0d565-2e9b-7517-ba26-d0a78d483b84)
- `eli:based_on`:
  - [Taxpayers Bill of Rights (R 205.1001 to R 205.1013)](https://ontology.bommaritollc.com/id/01a0d9ba-3fc4-749a-8e99-efe478871113)
- `eli:changes`:
  - [1980 PA 162](https://ontology.bommaritollc.com/id/01a0d565-2e96-752c-9d1d-c3a54ace8a82)

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