2006 Michigan Compiled Laws - Act 122 of 1941
AN ACT to establish the revenue collection duties of the department of treasury; to prescribe its powers and duties as the revenue collection agency of the state; to prescribe certain powers and duties of the state treasurer; to regulate the importation, stamping, and disposition of certain tobacco products; to provide for the transfer of powers and duties now vested in certain other state boards, commissions, departments and offices; to prescribe certain duties of and require certain reports from the department of treasury; to provide procedures for the payment, administration, audit, assessment, levy of interests or penalties on, and appeals of taxes and tax liability; to prescribe its powers and duties if an agreement to act as agent for a city to administer, collect, and enforce the city income tax act on behalf of a city is entered into with any city; to provide an appropriation; to abolish the state board of tax administration; to prescribe penalties and provide remedies; and to declare the effect of this act.
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Document | Description |
Section 205.1 | Department of treasury as agency responsible for tax collection. |
Section 205.2 | Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002. |
Section 205.3 | Department of treasury and state treasurer; powers and duties generally. |
Section 205.3a | Repealed. 1980, Act 162, Eff. Sept. 17, 1980. |
Section 205.4 | Submitting rules for public hearing; developing and assembling guidelines into employee handbook; publishing and distributing handbook for taxpayers and tax preparers. |
Section 205.5 | Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax. |
Section 205.6.added | Identification of refund opportunity by auditor; notification to taxpayer. |
Section 205.6a | Bulletin or letter ruling; reliance by taxpayer; definitions. |
Section 205.7 | Awarding damages; conditions; limitation. |
Section 205.8 | Letters and notices sent to taxpayer's official representative. |
Section 205.9 | Repealed. 1976, Act 37, Eff. Dec. 31, 1977. |
Section 205.10 | Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970. |
Section 205.11 | Repealed. 1980, Act 162, Eff. Sept. 17, 1980. |
Section 205.12 | Signing orders, certificates, jeopardy assessments, and subpoenas. |
Section 205.13 | Administration and enforcement of laws by department of treasury; powers, duties, functions, responsibilities, and jurisdiction conferred. |
Section 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. |
Section 205.15, 205.16 | Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970. |
Section 205.17 | Repealed. 1980, Act 162, Eff. Sept. 17, 1980. |
Section 205.18 | Reports. |
Section 205.19 | Remittances of taxes; income tax withholding; failure to remit tax; penalties; disposition of money not paid to department of treasury; allocation of payment. |
Section 205.20 | Procedures to which taxes subject. |
Section 205.21 | Failure or refusal to make return or payment; obtaining information on which to base assessment; procedure; frivolous protest; penalty. |
Section 205.21.amended | Failure or refusal to make return or payment; obtaining information on which to base assessment; procedure; determination of refund as result of audit; appeal; frivolous protest; penalty; claim for refund. |
Section 205.21a | Credit audit or refund denial; informal conference; notice. |
Section 205.21b.added | Taxpayer subject to use tax audit; offset; "use tax" defined. |
Section 205.22 | Appeal; procedure; assessment, decision, or order as final and not reviewable. |
Section 205.23 | Determination of tax liability; notice; payment of deficiency; interest and penalties. |
Section 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. |
Section 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. |
Section 205.26 | Demand for immediate return and payment of tax; jeopardy assessment; warrant or warrant-notice of levy; time for payment. |
Section 205.27 | Prohibited conduct; violation; penalties; enforcement. |
Section 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; suspension of statute of limitations; personal liability of corporate officers; conditions to paying claim for refund; schedule. |
Section 205.28 | Conditions applicable to administration of taxes; violation; penalties; records required; disclosure of information; "adjusted gross receipts" and "wagering tax" defined. |
Section 205.29 | Taxes, interest, and penalties as lien. |
Section 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. |
Section 205.30 | Credit or refund. |
Section 205.30a | Application of refund to liabilities of taxpayer; notice; nonobligated spouse allocation form; false statement; penalty; failure to file form; rules; definitions. |
Section 205.30b | Report regarding application of revenue limitation; petition for refund; method of refund; escrow account. |
Section 205.30c | Voluntary disclosure agreement. |
Section 205.31 | Waiver of criminal and civil penalties; conditions; amnesty program; prohibition; notice; payment in installments. |
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