If a corporation liable for taxes administered under this act fails for any reason to file the required returns or to pay the tax due, any of its officers having control, or supervision of, or charged with the responsibility for making the returns or payments shall be personally liable for the failure. The signature of any corporate officers on returns or negotiable instruments submitted in payment of taxes shall be prima facie evidence of their responsibility for making the returns and payments . . .

If you have questions regarding your liability as a corporate officer or the period for which you may be held liable as a corporate officer, please contact the division that administers the underlying tax, such as, Sales, Use and Withholding, Single Business Tax, or Michigan Business Tax.

> General Overview of the Corporate Officer Liability Process
> Corporate Officer Liability FAQ's