# MCL 205.21

IRI: <https://ontology.bommaritollc.com/id/01a0d565-7b27-7118-99f5-5554af50ecfc>

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

- `adms:identifier`: [mcl-object mcl-205-21](https://ontology.bommaritollc.com/id/01a0d565-7b28-7329-9df6-42f22508b769)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-21](https://ontology.bommaritollc.com/id/01a0d565-7b27-7118-99f5-555374c7f0a4)
- `schema:isPartOf`: [1941 PA 122](https://ontology.bommaritollc.com/id/01a0d565-1b78-73a4-abcc-f98c1bf9baef)
- `schema:legislationIdentifier`: MCL 205.21
- `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`: Failure or refusal to make return or payment; obtaining information on which to base assessment; audit; rules; procedure; determination of refund as result of audit; appeal; frivolous protest; penalty; claim for refund; audits commenced after September 30, 2014; report; applicability of settlement process established under subsection (2)(e).
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-21](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-21)
- `skos:prefLabel`: MCL 205.21

## 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 13](https://ontology.bommaritollc.com/id/01a0d565-2e97-757a-be5c-7e3d4c497cc8)
  - [2002 PA 657](https://ontology.bommaritollc.com/id/01a0d565-2e9e-7728-a331-bd69e9f066d0)
  - [2006 PA 10](https://ontology.bommaritollc.com/id/01a0d565-2eab-7204-a807-7762065cfd21)
  - [2006 PA 11](https://ontology.bommaritollc.com/id/01a0d565-2eac-7292-b501-388ba1e18476)
  - [2006 PA 8](https://ontology.bommaritollc.com/id/01a0d565-2eaa-7713-aa87-ae427dd782d2)
  - [2006 PA 9](https://ontology.bommaritollc.com/id/01a0d565-2eab-7204-a807-775713a892c1)
  - [2014 PA 3](https://ontology.bommaritollc.com/id/01a0d565-2ea4-7637-a626-707f67f4b8de)
  - [2014 PA 35](https://ontology.bommaritollc.com/id/01a0d565-2eac-7292-b501-38962832190a)
  - [2017 PA 215](https://ontology.bommaritollc.com/id/01a0d565-2ea2-74c8-96d9-7088dbb177ef)
- `eli:based_on`:
  - [Audit Standards for Field Audits (R 205.2001 to R 205.2011)](https://ontology.bommaritollc.com/id/01a0d9ba-3fc7-7692-a569-1340716601aa)
- `eli:changes`:
  - [1980 PA 162](https://ontology.bommaritollc.com/id/01a0d565-2e96-752c-9d1d-c3a54ace8a82)
- `schema:legislationChanges`:
  - [HB 5812 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d568-dca5-7753-932e-a4696451656a)
  - [HB 5876 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-f803-771b-bf5d-7bb5462ef4ea)

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