Emergency-related state tax relief available for taxpayers located in twelve northern Michigan counties impacted by March 2025 storms.
What are the penalty charges for failure to file or pay?
What are the penalty charges for failure to file or pay?
Penalty is 5% of the total unpaid tax due for the first two months or portion thereof. After two months, 5% of the unpaid tax amount is assessed each month. The maximum late penalty is equal to 25% of the unpaid tax owed.