Section 205.604 – Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Arbitration Board, Procedure, Determination.
205.604 Domicile of decedents for death tax purposes, settlement of disputes; arbitration board, procedure, determination. Sec. 4. If in any such case it appears that an agreement cannot be reached, as provided in section 3, or if 1 year shall have elapsed from the date of the election without such an agreement having been reached, […]
Section 205.734 – Hearing and Deciding Proceeding; Location; Accommodations and Equipment; Conducting Business at Public Meeting; Notice.
205.734 Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice. Sec. 34. (1) One or more members of the tribunal may hear and decide proceedings. (2) The tribunal shall sit at places throughout the state as the tribunal determines. The county board of commissioners for the county in which the […]
Section 205.605 – Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Written Agreement After Arbitration Commenced.
205.605 Domicile of decedents for death tax purposes, settlement of disputes; written agreement after arbitration commenced. Sec. 5. Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, as provided in section 4, the commissioner of revenue of this state may in any case […]
Section 205.735 – Applicability Before January 1, 2007; De Novo Proceedings; Jurisdiction in Assessment Disputes; Petition to Invoke Jurisdiction; Service; Appeal of Contested Tax Bill; Amendment of Petition or Answer; Representation.
205.735 Applicability before January 1, 2007; de novo proceedings; jurisdiction in assessment disputes; petition to invoke jurisdiction; service; appeal of contested tax bill; amendment of petition or answer; representation. Sec. 35. (1) The provisions of this section apply to a proceeding before the tribunal that is commenced before January 1, 2007. (2) A proceeding before […]
Section 205.606 – Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Maximum Interest and Penalties if Decedent Domiciled in This State.
205.606 Domicile of decedents for death tax purposes, settlement of disputes; maximum interest and penalties if decedent domiciled in this state. Sec. 6. When in any case the board of arbitration determines that a decedent died domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date […]
Section 205.735a – Applicability After December 31, 2006; De Novo Proceedings; Jurisdiction in Assessment Disputes; Filing of Petition; Amendment of Petition or Answer; Representation; “Designated Delivery Service” Defined.
205.735a Applicability after December 31, 2006; de novo proceedings; jurisdiction in assessment disputes; filing of petition; amendment of petition or answer; representation; “designated delivery service” defined. Sec. 35a. (1) The provisions of this section apply to a proceeding before the tribunal that is commenced after December 31, 2006. (2) A proceeding before the tribunal is […]
Section 205.607 – Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Application of Act.
205.607 Domicile of decedents for death tax purposes, settlement of disputes; application of act. Sec. 7. This act shall be applicable only to cases in which each of the states involved in the dispute has in effect therein a law substantially similar hereto. Except, nothing contained in this section shall prohibit the application of this […]
Section 205.736 – Tax Tribunal; Subpoenas; Compliance; Assistance From State and Local Governments.
205.736 Tax tribunal; subpoenas; compliance; assistance from state and local governments. Sec. 36. (1) Tribunal, upon written request of a party to a proceeding, shall issue subpoenas forthwith requiring the attendance and testimony of witnesses and the production of evidence including but not limited to books, records, correspondence, and documents in their possession or under […]
Section 205.701 – Short Title.
205.701 Short title. Sec. 1. This act shall be known and may be cited as the “tax tribunal act”. History: 1973, Act 186, Eff. July 1, 1974 Compiler’s Notes: For transfer of Michigan tax tribunal to Michigan administrative hearing system, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For the transfer of powers, duties, functions and […]
Section 205.703 – Definitions.
205.703 Definitions. Sec. 3. As used in this act: (a) “Agency” means a board, official, or administrative agency empowered to make a decision, finding, ruling, assessment, determination, or order that is subject to review under the jurisdiction of the tribunal or that has collected a tax for which a refund is claimed. (b) “Chairperson” means […]