# MCL 206.301a

MCL 206.301a, “Extension for filing annual return; waiver of penalties and interest during extension”, is an MCL section of [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5) (INCOME TAX ACT OF 1967); in force.

IRI: <https://ontology.bommaritollc.com/id/01a0d566-1322-72a6-adf2-93f6c2ce2098>

Within: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)

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

- `adms:identifier`: [mcl-object mcl-206-301a](https://ontology.bommaritollc.com/id/01a0d566-1323-7724-91ab-37c43173835e)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-301a](https://ontology.bommaritollc.com/id/01a0d566-1322-72a6-adf2-93f5703ba111)
- `schema:isPartOf`: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)
- `schema:legislationIdentifier`: MCL 206.301a
- `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`: Extension for filing annual return; waiver of penalties and interest during extension.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-301a](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-301a)
- `skos:prefLabel`: MCL 206.301a

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-301a) (www.legislature.mi.gov)

## Pointing here

- Changed by bills (3; `schema:legislationChanges`):
  - [HB 6229 (2021-2022)](https://ontology.bommaritollc.com/id/01a0d568-0841-7591-bfd0-cac483c97700)
  - [SB 124 (2025-2026)](https://ontology.bommaritollc.com/id/01a0d56a-392f-7221-b94f-32f8897cd276)
  - [SB 24 (2023-2024)](https://ontology.bommaritollc.com/id/01a0d569-2477-767c-8b5f-8e6871f092f4)
- Its changes, from (1; `eli:changes`):
  - [2021 PA 8](https://ontology.bommaritollc.com/id/01a0d565-45cc-7021-80a3-640a53606942)

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Cite as: MCL 206.301a. bc-ontology, release 0.1.0-rc12, 2026-09-27. https://ontology.bommaritollc.com/id/01a0d566-1322-72a6-adf2-93f6c2ce2098
Release 0.1.0-rc12, graph hash a20f66b983549f220c6f061b7e40233771a06aa47a0c0aede95a2a57ee2e9553.