PocketLaw | Michigan Compiled Laws | 122 of 1941 - Revenue Division of

122 of 1941 - Revenue Division of Department of Treasury (205.1 - 205.31)

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Department as Agency Responsible for Tax Collection; Definitions.

Repealed. 2002, Act 657, Imd. Eff. Dec. 23, 2002.

Department and State Treasurer; Powers and Duties.

Repealed. 1980, Act 162, Eff. Sept. 17, 1980.

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.

Taxpayer Protection Act; Paid Tax Preparers; Prohibitions; Injunctions; Definitions.

Brochure Listing and Explaining Taxpayer's Protections and Recourses; Communication Concerning Determination or Collection of Tax.

Identification of Refund Opportunity by Auditor; Notification to Taxpayer.

Bulletin or Letter Ruling; Reliance by Taxpayer; Definitions.

Awarding Damages; Conditions; Limitation.

Letters and Notices Sent to Taxpayer's Official Representative.

Repealed. 1976, Act 37, Eff. Dec. 31, 1977.

Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.

Repealed. 1980, Act 162, Eff. Sept. 17, 1980.

Signing Orders, Certificates, Jeopardy Assessments, and Subpoenas.

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.

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.

205.16 - Repealed. 1970, Act 188, Imd. Eff. Aug. 6, 1970.

Repealed. 1980, Act 162, Eff. Sept. 17, 1980.

Reports.

Remittances of Taxes; Income Tax Withholding; Failure to Remit Tax; Penalties; Disposition of Money Not Paid to Department; Allocation of Payment.

Procedures to Which Taxes Subject.

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; Report; Applicability of Settlement Process Established Under Subsection (2)(e).

Section
205.21a

Credit Audit or Refund Denial; Informal Conference; Notice.

Section
205.21b

Taxpayer Subject to Use Tax Audit; Offset; "Use Tax" Defined.

Appeal; Procedure; Assessment, Decision, or Order as Final and Not Reviewable; Appropriation.

Determination of Tax Liability; Notice; Payment of Deficiency; Interest and Penalties.

Section
205.23a

Compromise; Filing and Publication of Report; Continuing Review; Revocation; Duties of State Treasurer; Disclosure of Return Information; Additional Assessment; Levy Against Property Prohibited; Remittance; Rejection of Offer to Compromise as Final.

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.

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.

Demand for Immediate Return and Payment of Tax; Jeopardy Assessment; Warrant or Warrant-Notice of Levy; Time for Payment.

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.

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.

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.

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.

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.