There is a newer version of the Michigan Compiled Laws
2014 Michigan Compiled Laws
Chapter 205 - TAXATION
Act 122 of 1941 REVENUE DIVISION OF DEPARTMENT OF TREASURY (205.1 - 205.31)
- Section 205.1 Department as agency responsible for tax collection; definitions.
- Section 205.2 Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002.
- Section 205.3 Department 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- Section 205.3a Repealed. 1980, Act 162, Eff.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 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- Section 205.9 Repealed. 1976, Act 37, Eff.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- Section 205.10 Repealed. 1970, Act 188, Imd.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- Section 205.11 Repealed. 1980, Act 162, Eff.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; enforcement, investigation, and collection of support by department of human services.
- 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- Section 205.15, 205.16 Repealed. 1970, Act 188, Imd.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- Section 205.17 Repealed. 1980, Act 162, Eff.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; 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; audit; rules; procedure; determination of refund as result of audit; appeal; frivolous protest; penalty; claim for refund; audits commenced after September 30, 2014.
- Section 205.21a Credit audit or refund denial; informal conference; notice.
- Section 205.21b 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; extension of statute of limitations; assessing responsible person; conditions to paying claim for refund; schedule; filing claim under former act; assessing tax or reducing overpayment; approval of tax refund; conditions; filing as combined, consolidated, or composite return; taxes to which subsection (5) applicable; definitions.
- Section 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.
- 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; interest.
- 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 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.
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