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2017 Michigan Compiled Laws
Chapter 205 - Taxation
Act 122 of 1941 REVENUE DIVISION OF DEPARTMENT OF TREASURY (205.1 - 205.31)
Section 205.6 Identification of refund opportunity by auditor; notification to taxpayer.
Universal Citation: MI Comp L § 205.6 (2017)
205.6 Identification of refund opportunity by auditor; notification to taxpayer.
Popular Name: Revenue Act
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 provisions of this act. Neither the auditor nor any other department employee shall be required to provide detailed transactional support for refund claims or be required to perform a review beyond that necessary to carry out the intended audit scope.
History: Add. 2006, Act 6, Eff. Oct. 1, 2006
Popular Name: Revenue Act
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