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Sec. 154. (1) If the state tax commission determines that property subject to the collection of taxes under this act, including property subject to taxation under 1974 PA 198, MCL 207.551 to 207.572,

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The tax reform code refers to a set of laws enacted to change the tax structure of a jurisdiction, often aimed at simplifying the tax code, altering tax rates, or modifying deductions and credits.

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Individuals, businesses, and organizations that meet certain income thresholds or have tax liabilities are required to file under the tax reform code.

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Taxpayers must report their income, allowable deductions, taxable credits, and any other pertinent financial information as specified by the tax authority.

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