The Revenue Act of 1941, as amended (MCL 205.24) provides for penalty and interest charges if a taxpayer fails to pay a tax within the time specified. To view a complete copy of the Revenue Act click here.

Full payment for taxes is due April 15. After that date, penalty is 5% for the first two months or portion thereof and 5% for each additional month thereafter, up to a maximum of 25%.

For additional information on calculating the amount of penalty and interest due.