205.26 Demand for immediate return and payment of tax; jeopardy assessment; warrant or warrant-notice of levy; time for payment. Sec. 26. If the state treasurer or the state treasurer’s designated representative finds that a person liable for a tax administered under this act intends quickly to depart from the state or to remove property from […]
205.27 Prohibited conduct; violation; penalties; enforcement. Sec. 27. (1) In the performance of the duties and responsibilities required by a statute, the administration of which is subject to this act, a person shall not do any of the following: (a) Fail or refuse to make a return or payment within the time specified, make a […]
205.27a Selling or quitting business; final return; escrow account for payment of taxes; liability for taxes, interest, and penalties; assessment of deficiency, interest, or penalty; claim for refund; fraud or failure to notify of alteration or modification of federal tax liability; assessment and payment of tax, penalties, and interest; extension of statute of limitations; assessing […]
205.28 Conditions applicable to administration of taxes; violation; penalties; records required; disclosure of information; report containing statistics concerning Michigan business tax act; disclosure of certain information; “adjusted gross receipts” and “wagering tax” defined. Sec. 28. (1) The following conditions apply to all taxes administered under this act unless otherwise provided for in the specific tax […]
205.29 Taxes, interest, and penalties as lien. Sec. 29. (1) Taxes administered under this act, together with the interest and penalties on those taxes, shall be a lien in favor of the state against all property and rights of property, both real and personal, tangible and intangible, owned at the time the lien attaches, or […]
205.29a Recording release; conditions for filing; release of levy; conditions for service; reimbursement of fee; certificate of withdrawal for recorded lien filed in error; release of levy issued in error. Sec. 29a. (1) If the department files for recording a lien imposed pursuant to this act against property or rights of property under the state […]
205.3 Department and state treasurer; powers and duties. Sec. 3. Except as otherwise provided in this act, the department shall have all the powers and perform the duties formerly vested in a department, board, commission, or other agency, in connection with taxes due to or claimed by this state and in connection with unpaid accounts […]
205.30 Credit or refund; interest. Sec. 30. (1) The department shall credit or refund an overpayment of taxes; taxes, penalties, and interest erroneously assessed and collected; and taxes, penalties, and interest that are found unjustly assessed, excessive in amount, or wrongfully collected with interest at the rate calculated under section 23 for deficiencies in tax […]
205.30a Application of refund to liabilities of taxpayer; notice; nonobligated spouse allocation form; false statement; penalty; failure to file form; rules; definitions. Sec. 30a. (1) If a taxpayer claims a refund that the department determines is valid as provided in section 30(2), and the department identifies a liability of the taxpayer described in subsection (2), […]
205.30b Report regarding application of revenue limitation; petition for refund; method of refund; escrow account. Sec. 30b. (1) Within 45 days after the publication of the comprehensive annual financial report by the director of the department of management and budget pursuant to section 494 of the management and budget act, 1984 PA 431, MCL 18.1494, […]
205.30c Voluntary disclosure agreement. Sec. 30c. (1) The state treasurer, or an authorized representative of the state treasurer, on behalf of the department, may enter into a voluntary disclosure agreement pursuant to subsections (2) to (11) or an agreement with a federally recognized Indian tribe within the state of Michigan pursuant to subsections (12) and […]
205.31 Waiver of criminal and civil penalties; conditions; amnesty period; limitation; administration of section by department; appropriation for administration and public awareness of amnesty program; work project; circumstances prohibiting waiver of criminal and civil penalties; notice. Sec. 31. (1) If a taxpayer does not satisfy a tax liability or makes an excessive claim for a […]
205.3a Repealed. 1980, Act 162, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed section pertained to demand for payment of tax, issuance of warrant, and levy on property.Popular Name: Revenue Act
205.4 Submitting rules for public hearing; guidelines; electronic filing of request for rule-making; intentional use of collection goal or quota; damages; publishing handbook for taxpayers and tax preparers. Sec. 4. (1) Not later than April 1, 1994, the department of treasury shall submit rules for a public hearing pursuant to the administrative procedures act of […]
205.4a Taxpayer protection act; paid tax preparers; prohibitions; injunctions; definitions. Sec. 4a. (1) Beginning January 1, 2021, any return or claim for refund filed pursuant to part 1 of the income tax act of 1967 PA 281, MCL 206.1 to 206.532, and prepared by a paid tax preparer shall be signed by the paid tax […]
205.5 Brochure listing and explaining taxpayer’s protections and recourses; communication concerning determination or collection of tax. Sec. 5. (1) The department shall prepare a brochure that lists and explains, in simple and nontechnical terms, a taxpayer’s protections and recourses in regard to a departmental action administering or enforcing a tax statute, including at least all […]
205.6 Identification of refund opportunity by auditor; notification to taxpayer. Sec. 6. If during the course of an audit authorized under this act an auditor identifies a refund opportunity for the taxpayer, the auditor shall notify the taxpayer of that refund opportunity in a timely manner. The taxpayer may then claim a refund under the […]
205.6a Bulletin or letter ruling; reliance by taxpayer; definitions. Sec. 6a. (1) A taxpayer may rely on a bulletin or letter ruling issued by the department after September 30, 2006 and shall not be penalized for that reliance until the bulletin or letter ruling is revoked in writing. However, that reliance by the taxpayer is […]
205.7 Awarding damages; conditions; limitation. Sec. 7. If the department intentionally or recklessly disregards a provision of a law, rule, or written guideline or procedure of the department in connection with the determination, collection, or refund of a tax, interest, or penalty under this act or a tax administered under this act, a taxpayer may […]
205.8 Letters and notices sent to taxpayer’s official representative. Sec. 8. If a taxpayer files with the department a written request that copies of letters and notices regarding a dispute with that taxpayer be sent to the taxpayer’s official representative, the department shall send the official representative, at the address designated by the taxpayer in […]
