# MCL 205.27a

IRI: <https://ontology.bommaritollc.com/id/01a0d565-7b85-7179-83de-8edf51675b54>

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

- `adms:identifier`: [mcl-object mcl-205-27a](https://ontology.bommaritollc.com/id/01a0d565-7b86-7408-8f7d-7f1cd3300a5a)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-27a](https://ontology.bommaritollc.com/id/01a0d565-7b85-7179-83de-8ede20c7c399)
- `schema:isPartOf`: [1941 PA 122](https://ontology.bommaritollc.com/id/01a0d565-1b78-73a4-abcc-f98c1bf9baef)
- `schema:legislationIdentifier`: MCL 205.27a
- `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`: Selling or quitting business; final return; escrow account for payment of taxes; liability for taxes, interest, and penalties; assessment of deficiency, interest, or penalty; claim for refund; fraud or failure to notify of alteration or modification of federal tax liability; assessment and payment of tax, penalties, and interest; extension of statute of limitations; assessing responsible person; conditions to paying claim for refund; schedule; filing claim under former act; assessing tax or reducing overpayment; approval of tax refund; conditions; filing as combined, consolidated, or composite return; taxes to which subsection (5) applicable; definitions.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-27a](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-27a)
- `skos:prefLabel`: MCL 205.27a

## Pointing here

- `eli:amends`:
  - [1990 PA 285](https://ontology.bommaritollc.com/id/01a0d565-2eb0-73fa-825b-fb8bd9dd404c)
  - [1990 PA 344](https://ontology.bommaritollc.com/id/01a0d565-2eb0-73fa-825b-fb96c1d9c7d9)
  - [1993 PA 14](https://ontology.bommaritollc.com/id/01a0d565-2e9b-7517-ba26-d0a78d483b84)
  - [2002 PA 657](https://ontology.bommaritollc.com/id/01a0d565-2e9e-7728-a331-bd69e9f066d0)
  - [2003 PA 23](https://ontology.bommaritollc.com/id/01a0d565-2eb1-7780-913c-5dd00349f2be)
  - [2010 PA 38](https://ontology.bommaritollc.com/id/01a0d565-2eb1-7780-913c-5ddb7507c7ef)
  - [2011 PA 304](https://ontology.bommaritollc.com/id/01a0d565-2eb2-71d3-aa48-2b295020c85b)
  - [2012 PA 211](https://ontology.bommaritollc.com/id/01a0d565-2eb3-728a-b4e4-fa4500b917ee)
  - [2014 PA 3](https://ontology.bommaritollc.com/id/01a0d565-2ea4-7637-a626-707f67f4b8de)
- `eli:changes`:
  - [1986 PA 58](https://ontology.bommaritollc.com/id/01a0d565-2e97-757a-be5c-7e320daec140)
- `schema:legislationChanges`:
  - [HB 5639 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d569-e533-76a9-8b46-e0e24a077a3b)
  - [SB 269 (2019-2020)](https://ontology.bommaritollc.com/id/01a0d567-81d6-75b0-9cd0-b8ea60ada922)

---
Also as: [Turtle](https://ontology.bommaritollc.com/id/01a0d565-7b85-7179-83de-8edf51675b54.ttl), [JSON-LD](https://ontology.bommaritollc.com/id/01a0d565-7b85-7179-83de-8edf51675b54.jsonld), [N-Triples](https://ontology.bommaritollc.com/id/01a0d565-7b85-7179-83de-8edf51675b54.nt), [HTML](https://ontology.bommaritollc.com/id/01a0d565-7b85-7179-83de-8edf51675b54)
Release 0.1.0-rc4, graph hash c0f49bbecfaa1a76e315f01bc9f7be1e23352e37e244b474b8c53beb2aadca0d.