205.1 Department as agency responsible for tax collection; definitions. Sec. 1. (1) The department is the agency of this state responsible for the collection of taxes and is responsible for all of the following: (a) Coordinated collection of state taxes, assessments, licenses, fees, and other money as may be designated by law. (b) Specialized service […]
205.10 Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970. Compiler’s Notes: The repealed section provided for advisory boards, consultants and research assistants.Popular Name: Revenue Act
205.11 Repealed. 1980, Act 162, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed section pertained to statistical reports and confidentiality.Popular Name: Revenue Act
205.12 Signing orders, certificates, jeopardy assessments, and subpoenas. Sec. 12. All orders, certificates, jeopardy assessments, and subpoenas made or issued by the department shall be signed by the state treasurer or the state treasurer’s designee. History: 1941, Act 122, Eff. Jan. 10, 1942 ;– CL 1948, 205.12 ;– Am. 1975, Act 266, Imd. Eff. Nov. […]
205.13 Administration and enforcement of laws by department of treasury; powers, duties, functions, responsibilities, and jurisdiction conferred; enforcement, investigation, and collection of support by department of human services. Sec. 13. (1) The department of treasury shall administer and enforce the following laws and shall succeed to and is vested with all of the powers, duties, […]
205.14 Tobacco products; violation of federal requirements; prohibited conduct; placement of stamp; violation of subsection (1) or (2); penalties; enforcement; assessment of tax; court action; damages awarded; definitions. Sec. 14. (1) A person shall not acquire, possess, sell or distribute, or import into this state a tobacco product that violates any federal law or regulation, […]
205.15, 205.16 Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970. Compiler’s Notes: The repealed sections pertained to transfer to department of employees from other agencies, and contained a savings clause.Popular Name: Revenue Act
205.17 Repealed. 1980, Act 162, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed section pertained to office space.Popular Name: Revenue Act
205.18 Reports. Sec. 18. (1) The department shall publish annually a report containing statistical data on revenue collections made by the department during the past fiscal year and may publish additional reports on a periodic basis. (2) Beginning January 1, 1999, revenue forecasting reports made by the department under this act or made by the […]
205.19 Remittances of taxes; income tax withholding; failure to remit tax; penalties; disposition of money not paid to department; allocation of payment. Sec. 19. (1) All remittances of taxes administered by this act shall be made to the department payable to the state of Michigan by bank draft, check, cashier’s check, certified check, money order, […]
205.2 Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002. Compiler’s Notes: The repealed section pertained to appointment and qualifications of commissioner of revenue.Popular Name: Revenue Act
205.20 Procedures to which taxes subject. Sec. 20. Unless otherwise provided by specific authority in a taxing statute administered by the department, all taxes shall be subject to the procedures of administration, audit, assessment, interest, penalty, and appeal provided in sections 21 to 30. History: Add. 1980, Act 162, Eff. Sept. 17, 1980 Compiler’s Notes: […]
205.21 Failure or refusal to make return or payment; obtaining information on which to base assessment; audit; rules; procedure; determination of refund as result of audit; appeal; frivolous protest; penalty; claim for refund; audits commenced after September 30, 2014; report; applicability of settlement process established under subsection (2)(e). Sec. 21. (1) If a taxpayer fails […]
205.21a Credit audit or refund denial; informal conference; notice. Sec. 21a. If a taxpayer serves written notice upon the department within 60 days of the issuance of a credit audit or a refund denial, the taxpayer is entitled to an informal conference on the question in the same manner and under the same procedures provided […]
205.21b Taxpayer subject to use tax audit; offset; “use tax” defined. Sec. 21b. (1) In the course of an audit conducted under the authority of section 21, a taxpayer has the right to claim credit amounts as an offset against debit amounts determined in the audit. A taxpayer that is the subject of a use […]
205.22 Appeal; procedure; assessment, decision, or order as final and not reviewable; appropriation. Sec. 22. (1) A taxpayer aggrieved by an assessment, decision, or order of the department may appeal the contested portion of the assessment, decision, or order to the tax tribunal within 60 days, or to the court of claims within 90 days […]
205.23 Determination of tax liability; notice; payment of deficiency; interest and penalties. Sec. 23. (1) If the department believes, based upon either the examination of a tax return, a payment, or an audit authorized by this act, that a taxpayer has not satisfied a tax liability or that a claim was excessive, the department shall […]
205.23a Compromise; filing and publication of report; continuing review; revocation; duties of state treasurer; disclosure of return information; additional assessment; levy against property prohibited; remittance; rejection of offer to compromise as final. Sec. 23a. (1) Beginning January 1, 2015, the state treasurer, or an authorized representative of the state treasurer, may compromise all or any […]
205.24 Failure or refusal to file return or pay tax; assessment; notice; penalty; interest; waiver; penalty for failure or refusal to file informational report; failure to pay estimated tax payment; waiver of interest and penalty. Sec. 24. (1) If a taxpayer fails or refuses to file a return or pay a tax administered under this […]
205.25 Demand for payment; warrant; levy on and sale of property; refusal or failure to surrender property; personal liability; penalty; reduction of obligation; exemptions; effect of levy on salary or wages; service of warrant-notice of levy. Sec. 25. (1) The state treasurer, or an authorized representative of the state treasurer, may cause a demand to […]
